Supplementary Provisions

This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 9 of the Supplementary Provisions come into effect on March 31, 1987.

①With respect to the special land holding tax imposed on land used for the new field development business, etc. under Article 586, paragraph (2), item (xiii)-2 of the Local Tax Act prior to amendment by the preceding Article that a certified association, etc. prescribed in that item carries out in accordance with the implementation plan under that item for which it has received the approval prescribed in that item, or for a business specified by the provisions of that item as relating to new field development business, etc., or on the acquisition of that land, the provisions then in force continue to govern.

②With respect to the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the Local Tax Act and the business office tax on new construction or extension prescribed in paragraph (2) of that Article, relating to facilities used for the new field development business, etc. under Article 32-3, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by the preceding Article that a certified association, etc. prescribed in that paragraph carries out in accordance with the implementation plan under that paragraph for which it has received the approval prescribed in that paragraph, the provisions then in force continue to govern.