Supplementary Provisions, Article 6Transitional Measures Concerning Special Land Holding Tax
第六条（特別土地保有税に関する経過措置）
The provisions of Article 586, paragraph (2), item (i), (l), items (v)-2, (xiii)-3, (xxi), (xxi)-2 and (xxvii)-6 of the New Act (limited to the part relating to special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1987 and subsequent fiscal years, and with respect to special land holding tax imposed on land up to that for fiscal year 1986, the provisions then in force continue to govern.
新法第五百八十六条第二項第一号ヲ、第五号の二、第十三号の三、第二十一号、第二十一号の二及び第二十七号の六の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、昭和六十二年度以後の年度分の土地に対して課する特別土地保有税について適用し、昭和六十一年度分までの土地に対して課する特別土地保有税については、なお従前の例による。
The provisions of Article 586, paragraph (2), item (i), (l), items (v)-2, (xiii)-3, (xxi), (xxi)-2 and (xxvii)-6 of the New Act (limited to the part relating to special land holding tax imposed on the acquisition of land) apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and with respect to special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern.
Notwithstanding the provisions of the preceding paragraph, with respect to special land holding tax imposed on the acquisition of land carried out by the Japan Fire Equipment Inspection Institute before the Effective Date, the provisions of Article 586, paragraph (2), item (xxviii) of the Local Tax Act are applied by deeming "Article 348, paragraph (2)" in that item to be "Article 348, paragraph (2) of the Local Tax Act prior to amendment by Article 8 of the Supplementary Provisions of the Act Partially Amending the Fire Service Act and the Fire and Disaster Management Organization Act (Act No. 20 of 1986)".
前項の規定にかかわらず、日本消防検定協会が施行日前に行つた土地の取得に対して課する特別土地保有税については、地方税法第五百八十六条第二項第二十八号中「第三百四十八条第二項」とあるのは、「消防法及び消防組織法の一部を改正する法律（昭和六十一年法律第二十号）附則第八条による改正前の地方税法第三百四十八条第二項」として、同号の規定を適用する。
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Act No. 15 of 1987.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1987, which the supplementary provisions (附則) of Act No. 15 of 1987 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)