Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
Supplementary Provisions, Article 4Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第四条（地方税法の一部改正に伴う経過措置）
The provisions of Article 586, paragraph (2), item (i)-3 of the Local Tax Act after amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "New Local Tax Act") (limited to the part relating to special land holding tax imposed on land) apply to special land holding tax imposed on land used for facilities prescribed in that item, where the facilities prescribed in that item that are newly constructed or extended on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") are used for the business prescribed in that item, and with respect to special land holding tax imposed on land used for facilities prescribed in Article 586, paragraph (2), item (i) of the Local Tax Act prior to amendment by the provisions of the preceding Article that were newly constructed or extended before the Effective Date, where those facilities are used for the manufacturing business in the district under (h) of that item, the provisions then in force continue to govern.
前条の規定による改正後の地方税法（以下この条において「新地方税法」という。）第五百八十六条第二項第一号の三の規定（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、この法律の施行の日（以下「施行日」という。）以後に新設され、又は増設される同号に規定する設備を同号に規定する事業の用に供した場合において、当該設備の用に供する土地に対して課する特別土地保有税について適用し、施行日前に新設され、又は増設された前条の規定による改正前の地方税法第五百八十六条第二項第一号に規定する設備を同号チの地区において製造の事業の用に供した場合において、当該設備の用に供する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)-3 of the New Local Tax 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.
新地方税法第五百八十六条第二項第一号の三の規定（土地の取得に対して課する特別土地保有税に関する部分に限る。）は、施行日以後の土地の取得に対して課すべき特別土地保有税について適用し、施行日前の土地の取得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。
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)
New Local Tax Actmachine translation
「新地方税法」
This Act as amended by Act No. 84 of 1988.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
the Effective Datemachine translation
「施行日」
The date Act No. 84 of 1988, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)