Supplementary Provisions, Article 11
第十一条
Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of Article 2 concerning fixed assets tax apply to fixed assets tax for fiscal year 1992 and thereafter, and for fixed assets tax up to fiscal year 1991, the provisions then in force continue to govern.
別段の定めがあるものを除き、第二条の規定による改正後の地方税法の規定中固定資産税に関する部分は、平成四年度以後の年度分の固定資産税について適用し、平成三年度分までの固定資産税については、なお従前の例による。
For fixed assets tax imposed on the rental residences prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 that were newly constructed between April 1, 1985 and December 31, 1991 and used as rental houses, the provisions then in force continue to govern.
昭和六十年四月一日から平成三年十二月三十一日までの間に新築され、かつ、貸家の用に供された第二条の規定による改正前の地方税法附則第十六条第三項に規定する貸家住宅に対して課する固定資産税については、なお従前の例による。
For fixed assets tax imposed on the former farmland prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2, among the land used as the site of the rental residences prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 that were newly constructed between April 1, 1985 and December 31, 1991 and used as rental houses, the provisions then in force continue to govern.
昭和六十年四月一日から平成三年十二月三十一日までの間に新築され、かつ、貸家の用に供された第二条の規定による改正前の地方税法附則第十六条第四項に規定する貸家住宅の敷地の用に供する土地のうち同項に規定する旧農地に対して課する固定資産税については、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)