Supplementary Provisions, Article 10Transitional Measures Concerning Special Land Holding Tax
第十条（特別土地保有税に関する経過措置）
Except as provided in paragraph (3), 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 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.
Except as provided in paragraph (4), 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.
The provisions of Article 586, paragraph (2), item (i)-14 or item (i)-15 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 as the site of a house or structure prescribed in those provisions that is newly built or extended on or after the Effective Date (limited to land acquired on or after the Effective Date).
The provisions of Article 31-3, paragraph (2) of the Supplementary Provisions of the New Act apply to special land holding tax to be imposed on the acquisition of land on or after January 1, 1994, and with regard to special land holding tax imposed on the acquisition of land before that date, the provisions then in force continue to govern.
新法附則第三十一条の三第二項の規定は、平成六年一月一日以後の土地の取得に対して課すべき特別土地保有税について適用し、同日前の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。
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. 15 of 1994.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1994, which the supplementary provisions (附則) of Act No. 15 of 1994 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)