Supplementary Provisions, Article 4Transitional Measures Concerning Real Property Acquisition Tax
第四条（不動産取得税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after April 1, 1996 (hereinafter referred to as "the Effective Date"), and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、平成八年四月一日（以下「施行日」という。）以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
The provisions of Article 11-5, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after January 1, 1996, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern.
新法附則第十一条の五第一項及び第二項の規定は、平成八年一月一日以後の不動産の取得に対して課すべき不動産取得税について適用し、同日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
Except as provided for in the following paragraph, the provisions of Article 11-5, paragraph (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property or acquisitions of land prescribed in the provisions of Article 73-14, paragraph (8), (10) or (13), Article 73-27-2, paragraph (1), Article 11, paragraph (2) or (14) of the Supplementary Provisions, or Article 11-4, paragraph (5) or (7) of the Supplementary Provisions of the New Act, made on or after January 1, 1996, and for real property acquisition tax imposed on acquisitions of that real property or acquisitions of that land before that date, the provisions then in force continue to govern.
次項に定めるものを除き、新法附則第十一条の五第三項の規定は、平成八年一月一日以後の新法第七十三条の十四第八項、第十項若しくは第十三項、第七十三条の二十七の二第一項、附則第十一条第二項若しくは第十四項又は附則第十一条の四第五項若しくは第七項の規定に規定する不動産の取得又は土地の取得に対して課すべき不動産取得税について適用し、同日前の当該不動産の取得又は当該土地の取得に対して課する不動産取得税については、なお従前の例による。
In the case where, between April 1, 1994 and March 31, 1996, expropriated real property, etc. prescribed in Article 73-14, paragraph (8) of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 17 of 2002) (hereinafter in this paragraph referred to as the "Local Tax Act After the 2002 Amendment") was expropriated or transferred, in the case where there is a day specified in each item in accordance with the settlement money or compensation listed in the items of paragraph (10) of that Article received for the former real property prescribed in that paragraph, in the case where a public notice of an exchange and consolidation plan was made concerning land lost by the exchange and consolidation prescribed in paragraph (13) of that Article, in the case where expropriated real property, etc. prescribed in Article 73-27-2, paragraph (1) of the Local Tax Act After the 2002 Amendment was expropriated or transferred, in the case where land lost by the exchange prescribed in Article 11, paragraph (3) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment was lost, in the case where the right of common pertaining to land that was the subject of the common forest land improvement prescribed in Article 11-4, paragraph (3), item (i) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment was extinguished, in the case where the customary use right pertaining to land that was the subject of the customary-use forest land improvement prescribed in item (ii) of that paragraph was extinguished, or in the case where land lost by the exchange and consolidation prescribed in paragraph (5) of that Article was lost, and an acquisition of real property or an acquisition of land prescribed in the provisions of Article 73-14, paragraph (8), (10) or (13), Article 73-27-2, paragraph (1), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) or (5) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment is made on or after January 1, 1996, then, where the price registered in the fixed assets tax ledger prescribed in those provisions (or, where that price is not registered, the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the Local Tax Act After the 2002 Amendment) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment, for the application of those provisions, the phrases listed in the middle column of the following table in the provisions of the Local Tax Act After the 2002 Amendment listed in the left-hand column of the table are deemed to be replaced with the phrases listed in the right-hand column of the table respectively.
| Article 73-14, paragraph (8) | the price of the former real property registered in the fixed assets tax ledger | the price of the former real property registered in the fixed assets tax ledger (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to two-thirds (or, where that expropriated real property, etc. was expropriated or transferred between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land) |
| the price determined by the prefectural governor | the price determined by the prefectural governor (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to two-thirds (or, where that expropriated real property, etc. was expropriated or transferred between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land) | |
| Article 73-14, paragraph (10) | the price of the former real property registered in the fixed assets tax ledger | the price of the former real property registered in the fixed assets tax ledger (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to two-thirds (or, where the day specified in each of the following items in accordance with the settlement money or compensation listed in those items received for that former real property falls within the period from April 1, 1994 to December 31, 1994, one-half) of the price of the portion of land valued as building land) |
| the price determined by the prefectural governor | the price determined by the prefectural governor (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to two-thirds (or, where the day specified in those items falls within the period from April 1, 1994 to December 31, 1994, one-half) of the price of the portion of land valued as building land) | |
| Article 73-14, paragraph (13) | registered price | registered price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to two-thirds (or, where the public notice of the exchange and consolidation plan concerning the land lost by that exchange and consolidation was made between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land) |
| determined price | determined price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to two-thirds (or, where that public notice was made between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land) | |
| Article 73-27-2, paragraph (1) | registered price | registered price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to two-thirds (or, where that expropriated real property, etc. was expropriated or transferred between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land) |
| determined price | determined price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to two-thirds (or, where that expropriated real property, etc. was expropriated or transferred between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land) | |
| Article 11, paragraph (3) of the Supplementary Provisions of the Local Tax Act | registered price | registered price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to two-thirds (or, where the land lost by that exchange was lost between April 1, 1994 and December 31, 1994, one-half of the price) of the price of the portion of land valued as building land) |
| determined price | determined price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to two-thirds (or, where the land lost by that exchange was lost between April 1, 1994 and December 31, 1994, one-half of the price) of the price of the portion of land valued as building land) | |
| Article 11-4, paragraph (3), item (i) of the Supplementary Provisions | registered price | registered price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in paragraph (1) of the following Article an amount equivalent to two-thirds (or, where the right of common pertaining to the land that was the subject of that common forest land improvement was extinguished between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land) |
| determined price | determined price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in paragraph (1) of the following Article an amount equivalent to two-thirds (or, where the right of common pertaining to the land that was the subject of that common forest land improvement was extinguished between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land) | |
| Article 11-4, paragraph (3), item (ii) of the Supplementary Provisions | registered price | registered price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in paragraph (1) of the following Article an amount equivalent to two-thirds (or, where the customary use right pertaining to the land that was the subject of that customary-use forest land improvement was extinguished between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land) |
| determined price | determined price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in paragraph (1) of the following Article an amount equivalent to two-thirds (or, where the customary use right pertaining to the land that was the subject of that customary-use forest land improvement was extinguished between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land) | |
| Article 11-4, paragraph (5) of the Supplementary Provisions | registered price | registered price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in paragraph (1) of the following Article an amount equivalent to two-thirds (or, where the land lost by that exchange and consolidation was lost between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land) |
| determined price | determined price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in paragraph (1) of the following Article an amount equivalent to two-thirds (or, where the land lost by that exchange and consolidation was lost between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land) |
平成六年四月一日から平成八年三月三十一日までの間において、地方税法の一部を改正する法律（平成十四年法律第十七号）による改正後の地方税法（以下この項において「平成十四年改正後の地方税法」という。）第七十三条の十四第八項に規定する被収用不動産等を収用され若しくは譲渡した場合、同条第十項に規定する従前の不動産について受けた同項各号に掲げる清算金若しくは補償金に応じ当該各号に定める日がある場合、同条第十三項に規定する交換分合によって失った土地に係る交換分合計画の公告があった場合、平成十四年改正後の地方税法第七十三条の二十七の二第一項に規定する被収用不動産等を収用され若しくは譲渡した場合、平成十四年改正後の地方税法附則第十一条第三項に規定する交換によって失った土地が失われた場合、平成十四年改正後の地方税法附則第十一条の四第三項第一号に規定する入会林野整備の対象となった土地に係る入会権が消滅した場合、同項第二号に規定する旧慣使用林野整備の対象となった土地に係る旧慣使用権が消滅した場合又は同条第五項に規定する交換分合によって失った土地が失われた場合であって、かつ、平成八年一月一日以後に平成十四年改正後の地方税法第七十三条の十四第八項、第十項若しくは第十三項、第七十三条の二十七の二第一項、附則第十一条第三項又は附則第十一条の四第三項若しくは第五項の規定に規定する不動産の取得又は土地の取得が行われた場合において、これらの規定に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合にあっては、道府県知事が平成十四年改正後の地方税法第三百八十八条第一項の固定資産評価基準によって決定した価格）中に平成十四年改正後の地方税法附則第十一条の五第一項に規定する宅地評価土地の価格があるときにおけるこれらの規定の適用については、次の表の上欄に掲げる平成十四年改正後の地方税法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
| 第七十三条の十四第八項 | 登録された価格 | 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該被収用不動産等を平成六年四月一日から同年十二月三十一日までの間に収用され又は譲渡した場合にあつては、二分の一）に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該被収用不動産等を平成六年四月一日から同年十二月三十一日までの間に収用され又は譲渡した場合にあつては、二分の一）に相当する額を加算して得た額） | |
| 第七十三条の十四第十項 | 登録された価格 | 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該従前の不動産について受けた次の各号に掲げる清算金又は補償金に応じ当該各号に定める日が平成六年四月一日から同年十二月三十一日までの期間内である場合にあつては、二分の一）に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該各号に定める日が平成六年四月一日から同年十二月三十一日までの期間内である場合にあつては、二分の一）に相当する額を加算して得た額） | |
| 第七十三条の十四第十三項 | 登録された価格 | 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該交換分合によつて失つた土地に係る交換分合計画の公告が平成六年四月一日から同年十二月三十一日までの間にあつた場合にあつては、二分の一）に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該公告が平成六年四月一日から同年十二月三十一日までの間にあつた場合にあつては、二分の一）に相当する額を加算して得た額） | |
| 第七十三条の二十七の二第一項 | 登録された価格 | 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該被収用不動産等を平成六年四月一日から同年十二月三十一日までの間に収用され又は譲渡した場合にあつては、二分の一）に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該被収用不動産等を平成六年四月一日から同年十二月三十一日までの間に収用され又は譲渡した場合にあつては、二分の一）に相当する額を加算して得た額） | |
| 附則第十一条第三項 | 登録された価格 | 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該交換によつて失つた土地が平成六年四月一日から同年十二月三十一日までの間に失われた場合にあつては、価格の二分の一）に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該交換によつて失つた土地が平成六年四月一日から同年十二月三十一日までの間に失われた場合にあつては、価格の二分の一）に相当する額を加算して得た額） | |
| 附則第十一条の四第三項第一号 | 登録された価格 | 登録された価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該入会林野整備の対象となつた土地に係る入会権が平成六年四月一日から同年十二月三十一日までの間に消滅した場合にあつては、二分の一）に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該入会林野整備の対象となつた土地に係る入会権が平成六年四月一日から同年十二月三十一日までの間に消滅した場合にあつては、二分の一）に相当する額を加算して得た額） | |
| 附則第十一条の四第三項第二号 | 登録された価格 | 登録された価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該旧慣使用林野整備の対象となつた土地に係る旧慣使用権が平成六年四月一日から同年十二月三十一日までの間に消滅した場合にあつては、二分の一）に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該旧慣使用林野整備の対象となつた土地に係る旧慣使用権が平成六年四月一日から同年十二月三十一日までの間に消滅した場合にあつては、二分の一）に相当する額を加算して得た額） | |
| 附則第十一条の四第五項 | 登録された価格 | 登録された価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該交換分合によつて失つた土地が平成六年四月一日から同年十二月三十一日までの間に失われた場合にあつては、二分の一）に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該交換分合によつて失つた土地が平成六年四月一日から同年十二月三十一日までの間に失われた場合にあつては、二分の一）に相当する額を加算して得た額） |
In the case where, between April 1, 1996 and December 31, 1996, the transferred real property prescribed in Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development (Act No. 79 of 1969) was transferred, and the price registered in the fixed assets tax ledger prescribed in that paragraph (or, where that price is not registered, the price determined by the Governor of Tokyo in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the New Act) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the New Act, with regard to the application of the provisions of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, the phrase "registered price" in that paragraph is deemed to be replaced with "registered price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950) an amount equivalent to one-half of the price of the portion of land valued as building land)", the phrase "the Local Tax Act (Act No. 226 of 1950)" is deemed to be replaced with "that Act", and the phrase "determined price" is deemed to be replaced with "determined price (the amount obtained by adding to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of that Act an amount equivalent to one-half of the price of the portion of land valued as building land)".
平成八年四月一日から同年十二月三十一日までの間において、小笠原諸島振興開発特別措置法（昭和四十四年法律第七十九号）第十六条第一項に規定する譲渡した不動産を譲渡した場合において、同項に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合にあっては、東京都知事が新法第三百八十八条第一項の固定資産評価基準によって決定した価格）中に新法附則第十一条の五第一項に規定する宅地評価土地の価格があるときにおける小笠原諸島振興開発特別措置法第十六条第一項の規定の適用については、同項中「登録された価格」とあるのは「登録された価格（当該価格のうち地方税法（昭和二十五年法律第二百二十六号）附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）」と、「地方税法（昭和二十五年法律第二百二十六号）」とあるのは「同法」と、「決定した価格」とあるのは「決定した価格（当該価格のうち同法附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）」とする。
The provisions of Article 12, paragraph (2) of the Supplementary Provisions of the New Act apply where, on or after the Effective Date, by making a transfer by expropriation, exchange, etc. prescribed in Article 70-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996) (hereinafter in this paragraph referred to as the "Act on Special Measures Concerning Taxation as Amended") of the farmland, pasture land and quasi-farmland prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the New Act, the case listed in Article 70-4, paragraph (17), item (i) or (ii) of the Act on Special Measures Concerning Taxation as Amended, as applied mutatis mutandis in Article 12, paragraph (2) of the Supplementary Provisions of the New Act, has come to apply.
新法附則第十二条第二項の規定は、施行日以後に同条第一項に規定する農地、採草放牧地及び準農地につき租税特別措置法の一部を改正する法律（平成八年法律第十七号）による改正後の租税特別措置法（以下この項において「改正後の租税特別措置法」という。）第七十条の七第一項に規定する収用交換等による譲渡をしたことにより、新法附則第十二条第二項において準用する改正後の租税特別措置法第七十条の四第十七項第一号又は第二号に掲げる場合に該当することとなった場合について適用する。
The provisions of Article 12, paragraph (2) of the Supplementary Provisions of the New Act and the preceding paragraph apply mutatis mutandis to a person to whom the provisions of Article 4, paragraph (2) of the Supplementary Provisions 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) apply. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
新法附則第十二条第二項及び前項の規定は、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）附則第四条第二項の規定の適用を受けている者について準用する。この場合において必要な技術的読替えは、政令で定める。
Supplementary Provisions, Article 5Transitional Measures Concerning Municipal Inhabitant Tax
第五条（市町村民税に関する経過措置）
Except as provided in Article 12 of the Supplementary Provisions, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1996, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern.
fixed asset valuation standardsmachine translation
「固定資産評価基準」
The standards for valuing fixed assets (固定資産) and the method and procedure for carrying out valuations, which the Minister for Internal Affairs and Communications (総務大臣) sets and publishes by public notice (告示).
Short name set inArticle 388, paragraph (1)
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)
pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)
land valued as building landmachine translation
「宅地評価土地」
Building land (宅地), together with other land whose value for real estate acquisition tax (不動産取得税) is set by comparison with the value of building land in similar circumstances (宅地比準土地).
Defined inSupplementary Provisions, Article 11-5, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 11-5, paragraph (3)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 12 of 1996.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1996, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Local Tax Act After the 2002 Amendmentmachine translation
「平成十四年改正後の地方税法」
The Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 17 of 2002).
Short name set inSupplementary Provisions, Article 4, paragraph (4)· applies only in this paragraph
Act on Special Measures Concerning Taxation as Amendedmachine translation
「改正後の租税特別措置法」
In Article 4, paragraph 6 of the supplementary provisions (附則) of Act No. 12 of 1996, the Act on Special Measures Concerning Taxation as amended by Act No. 17 of 1996, an Act partially amending it.
Short name set inSupplementary Provisions, Article 4, paragraph (6)· applies only in this paragraph