Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax
第三条（事業税に関する経過措置）
The provisions of Article 72-14, paragraph (1) of the New Act (limited to the part concerning the provisions of Article 63-2, paragraph (5) of the Act on Special Measures Concerning Taxation) apply to transfers, etc. of land pertaining to ultra-short-term ownership prescribed in Article 63-2, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation carries out on or after January 1, 1992.
新法第七十二条の十四第一項（租税特別措置法第六十三条の二第五項の規定に関する部分に限る。）の規定は、法人の平成四年一月一日以後に行う租税特別措置法第六十三条の二第一項に規定する超短期所有に係る土地の譲渡等について適用する。
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 Article 1 of Act No. 7 of 1991.
Short name set inSupplementary Provisions, Article 2, paragraph (1)