Supplementary Provisions, Article 9Transitional Measures Concerning Special Land Holding Tax

①Except as otherwise specially provided, the provisions of the New Act relating to special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal years beginning with fiscal year 1992, and with regard to special land holding tax imposed on land for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.

②Except as otherwise specially provided, the provisions of the New Act relating to special land holding tax imposed on the acquisition of land apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and with regard to special land holding tax imposed on the acquisition of land before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 586, paragraph (2), item (i)-10 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 used for equipment prescribed in that item, in the case where such equipment newly constructed or expanded on or after the Effective Date is used for the business prescribed in that item, and on land used as the site of a house or structure prescribed in that item that is newly built or extended on or after the Effective Date; and with regard to special land holding tax imposed on land used for equipment prescribed in Article 586, paragraph (2), item (i) of the Former Act, in the case where such equipment newly constructed or expanded before the Effective Date is used for manufacturing business in a district or area referred to in item (i), (g) of that paragraph, the provisions then in force continue to govern.

④With regard to special land holding tax imposed on land up to fiscal year 1992 relating to land prescribed in Article 586, paragraph (2), item (xiii) of the Former Act, and special land holding tax imposed on the acquisition of land prescribed in that item made on or before February 24, 1993, the provisions then in force continue to govern.