Supplementary Provisions, Article 18Transitional Measures Concerning Special Land Holding Tax
第十八条（特別土地保有税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 1997 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1996.
Except as provided for in paragraph (7), the provisions of the New Act concerning 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 the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date.
The part of the provisions of Article 586, paragraph (2), item (i)-10 of the New Act (limited to the part concerning special land holding tax imposed on land) that concerns land used as the site of a house or structure used for lodging facilities applies to special land holding tax imposed on land used as the site of that house or structure that is newly constructed or extended on or after the Effective Date.
The part of the provisions of Article 586, paragraph (2), item (i)-12 of the New Act (limited to the part concerning special land holding tax imposed on land) that concerns land used as the site of a house or structure used for lodging facilities applies to special land holding tax imposed on land used as the site of that house or structure that is newly constructed or extended on or after the Effective Date.
The provisions then in force continue to govern special land holding tax imposed on land used for a barrier or other structure prescribed in Article 586, paragraph (2), item (ii), (c) of the Former Act (limited to land acquired by the day before the Effective Date).
The provisions of Article 586, paragraph (2), item (iii)-2 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used for facilities prescribed in that item (limited to those acquired on or after the Effective Date).
The provisions of Article 31-3, paragraph (3) 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, 1997, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that day.
新法附則第三十一条の三第三項の規定は、平成九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. 9 of 1997.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1997, which the supplementary provisions (附則) of Act No. 9 of 1997 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 9 of 1997 amended it.
Short name set inSupplementary Provisions, Article 9, paragraph (2)