Supplementary Provisions, Article 23Transitional Measures Accompanying the Partial Amendment of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located
第二十三条（国有資産等所在市町村交付金法の一部改正に伴う経過措置）
Except as otherwise specially provided, the provisions of paragraph (15) of the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located as amended by the provisions of Article 3 (referred to as the "New National Assets Grants Act" in the following paragraph) apply to grants to municipalities where national assets, etc. are located (hereinafter in this Article referred to as "grants") for fiscal year 1992 and thereafter, and for grants 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、第三条の規定による改正後の国有資産等所在市町村交付金法（次項において「新交付金法」という。）附則第十五項の規定は、平成四年度以後の年度分の国有資産等所在市町村交付金（以下この条において「交付金」という。）について適用し、平成三年度分までの交付金については、なお従前の例による。
With regard to the application of the provisions of paragraph (15) of the Supplementary Provisions of the New National Assets Grants Act to grants for fiscal year 1992, the phrase "Article 18, paragraph (1) of the Supplementary Provisions of the Local Tax Act" in that paragraph is deemed to be replaced with "Article 18, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991)", and the phrase "the amount obtained by dividing by one-half" is deemed to be replaced with "the amount obtained by dividing by one-half (for farmland in an urbanization promotion area, among that farmland in an urbanization promotion area, to which the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to paragraphs (2) and (4) of that Article) applies in the calculation of the fixed assets tax amount for that fiscal year prescribed in that paragraph, the amount obtained by dividing that amount by the rate listed in the right-hand column of the table in paragraph (1) of that Article for that fiscal year)".
平成四年度分の交付金に係る新交付金法附則第十五項の規定の適用については、同項中「地方税法附則第十八条第一項」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）第二条の規定による改正前の地方税法附則第十八条第一項」と、「二分の一で除して得た額」とあるのは「二分の一で除して得た額（当該市街化区域農地のうち、同項に規定するその年度分の固定資産税額の算定について同法附則第十九条の三第一項ただし書（同条第二項及び第四項において準用する場合を含む。）の規定の適用を受ける市街化区域農地については、当該額をその年度に係る同条第一項の表の下欄に掲げる率で除して得た額）」とする。
For land to which the provisions of Article 12, paragraph (1) or (2) of the Supplementary Provisions apply, the provisions of paragraph (15) of the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located prior to amendment by the provisions of Article 3 remain in force. In this case, the phrase "from fiscal year 1989 to fiscal year 1991" in that paragraph (including its heading) is deemed to be replaced with "from fiscal year 1992 to fiscal year 1994".
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)
grantmachine translation
「交付金」
The grant to municipalities where national assets, etc. are located (国有資産等所在市町村交付金), paid under the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located.
Short name set inSupplementary Provisions, Article 23, paragraph (1)· applies only in this article
New National Assets Grants Actmachine translation
「新交付金法」
In Article 23 of the supplementary provisions (附則) of Act No. 7 of 1991, the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located as amended by Article 3 of that Act.
Short name set inSupplementary Provisions, Article 23, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 23, paragraph (2)