Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1997.
この法律は、平成九年四月一日から施行する。
Supplementary Provisions, Article 46Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第四十六条（地方税法の一部改正に伴う経過措置）
With regard to real property acquisition tax imposed on the acquisition of real property prescribed in Article 73-4, paragraph (1), item (i)-2 of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Local Tax Act" in this Article), made before the Effective Date, the provisions then in force continue to govern.
施行日前にされた前条の規定による改正前の地方税法（以下この条において「旧地方税法」という。）第七十三条の四第一項第一号の二に規定する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 349-3 of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as the "New Local Tax Act" in this Article) apply to fixed assets tax for fiscal years beginning with fiscal year 1998, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1997, the provisions then in force continue to govern.
前条の規定による改正後の地方税法（以下この条において「新地方税法」という。）第三百四十九条の三の規定は、平成十年度以後の年度分の固定資産税について適用し、平成九年度分までの固定資産税については、なお従前の例による。
With regard to special land holding tax imposed on land up to fiscal year 1997 relating to land prescribed in Article 586, paragraph (2), item (xxvii)-2 of the Former Local Tax Act, and special land holding tax imposed on the acquisition, made before the Effective Date, of land prescribed in that item, the provisions then in force continue to govern.
旧地方税法第五百八十六条第二項第二十七号の二に規定する土地に係る平成九年度分までの土地に対して課する特別土地保有税及び施行日前にされた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 702, paragraph (2) of the New Local Tax Act apply to city planning tax for fiscal years beginning with fiscal year 1998, and with regard to city planning tax for fiscal years up to and including fiscal year 1997, the provisions then in force continue to govern.
新地方税法第七百二条第二項の規定は、平成十年度以後の年度分の都市計画税について適用し、平成九年度分までの都市計画税については、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)
Former Local Tax Actmachine translation
「旧地方税法」
This Act as it stood before Act No. 39 of 1996 amended it.
Short name set inSupplementary Provisions, Article 46, paragraph (1)· applies only in this article
New Local Tax Actmachine translation
「新地方税法」
This Act as amended by Act No. 39 of 1996.
Short name set inSupplementary Provisions, Article 46, paragraph (2)· applies only in this article