Supplementary Provisions, Article 11Transitional Measures Concerning Special Land Holding Tax
第十一条（特別土地保有税に関する経過措置）
With regard to special land holding tax imposed on land up to fiscal year 1995 relating to land prescribed in Article 586, paragraph (2), item (xiii)-2 of the Former Act, and special land holding tax imposed on the acquisition of land prescribed in that item made on or before July 5, 1995, the provisions then in force continue to govern.
旧法第五百八十六条第二項第十三号の二に規定する土地に係る平成七年度分までの土地に対して課する特別土地保有税及び平成七年七月五日までにされる同号に規定する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。
The provisions of Article 31-3, paragraph (1) of the Supplementary Provisions of the New Act apply to special land holding tax imposed on land for fiscal years beginning with fiscal year 1994, and with regard to special land holding tax imposed on land for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern.
新法附則第三十一条の三第一項の規定は、平成六年度以後の年度分の土地に対して課する特別土地保有税について適用し、平成五年度分までの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。
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. 4 of 1993.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 4 of 1993 amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (2)