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 otherwise specially provided, the provisions of the New Act (excluding the provisions of Article 603-2-2, paragraph (3), Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) of the New Act and Article 31-3-2 of the Supplementary 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 1999 and thereafter, and for special land holding tax imposed on land up to fiscal year 1998, 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（新法第六百三条の二の二第三項、第六百七条第二項及び第六百八条第一項第四号並びに附則第三十一条の三の二の規定を除く。）中土地に対して課する特別土地保有税に関する部分は、平成十一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、平成十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。
Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Article 603-2-2, paragraph (3), Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) of the New Act and Article 31-3-2 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on acquisitions of land apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land 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（新法第六百三条の二の二第三項、第六百七条第二項及び第六百八条第一項第四号並びに附則第三十一条の三の二の規定を除く。）中土地の取得に対して課する特別土地保有税に関する部分は、施行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、施行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。
The provisions of Article 586, paragraph (2), item (i)-5 of the Former Act remain in force with respect to the land prescribed in that item (limited to land that is acquired on or before March 31, 2001 and used as the site of a building pertaining to the facilities prescribed in that item) or special land holding tax imposed on its acquisition.
旧法第五百八十六条第二項第一号の五に規定する土地（平成十三年三月三十一日までに、取得され、かつ、同号に規定する設備に係る建物の敷地の用に供されるものに限る。）又はその取得に対して課する特別土地保有税については、同号の規定は、なおその効力を有する。
The provisions of Article 586, paragraph (2), item (x) of the Former Act remain in force with respect to the land prescribed in that item (limited to land that is acquired on or before March 31, 2004 and used for the business prescribed in that item (limited to business pertaining to a structural improvement plan that received approval under Article 4, paragraph (1) or (2) of the Small and Medium-Sized Enterprises Modernization Promotion Act (Act No. 64 of 1963) before its repeal by Article 2 of the Supplementary Provisions of the Act on Support for Management Innovation of Small and Medium-Sized Enterprises)) or special land holding tax imposed on its acquisition. In this case, the phrase "Small and Medium-Sized Enterprises Modernization Promotion Act" in that item is deemed to be replaced with "Small and Medium-Sized Enterprises Modernization Promotion Act before its repeal by Article 2 of the Supplementary Provisions of the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 18 of 1999)".
旧法第五百八十六条第二項第十号に規定する土地（平成十六年三月三十一日までに、取得され、かつ、同号に規定する事業（中小企業経営革新支援法附則第二条の規定による廃止前の中小企業近代化促進法（昭和三十八年法律第六十四号）第四条第一項又は第二項の規定による承認を受けた構造改善計画に係るものに限る。）の用に供されるものに限る。）又はその取得に対して課する特別土地保有税については、同号の規定は、なおその効力を有する。この場合において、同号中「中小企業近代化促進法」とあるのは、「中小企業経営革新支援法（平成十一年法律第十八号）附則第二条の規定による廃止前の中小企業近代化促進法」とする。
The provisions of Article 601, paragraph (1) and Article 603-2-2, paragraph (1) of the New Act concerning special land holding tax imposed on acquisitions of land apply from special land holding tax to be imposed on acquisitions of land that is subject to filing and payment by August 31, 1999 pursuant to the provisions of Article 599, paragraph (1) of the New Act, and for special land holding tax imposed on acquisitions of land for which the deadline for filing and payment is on or before the end of February 1999, the provisions then in force continue to govern.
新法第六百一条第一項及び第六百三条の二の二第一項の規定中土地の取得に対して課する特別土地保有税に関する部分は、新法第五百九十九条第一項の規定により平成十一年八月三十一日までに申告納付すべき土地の取得に対して課すべき特別土地保有税から適用し、申告納付の期限が平成十一年二月末日以前であ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 31-2, paragraph (3) of the Supplementary Provisions of the Former Act remain in force with respect to special land holding tax imposed on land prescribed in that paragraph (limited to land that is acquired by March 31, 2001 and used as the site of a factory or laboratory building relating to facilities prescribed in that paragraph) or on its acquisition.
旧法附則第三十一条の二第三項に規定する土地（平成十三年三月三十一日までに、取得され、かつ、同項に規定する設備に係る工場用又は研究所用の建物の敷地の用に供されるものに限る。）又はその取得に対して課する特別土地保有税については、同項の規定は、なおその効力を有する。
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
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 Act No. 15 of 1999.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 15 of 1999 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
the Effective Datemachine translation
「施行日」
1 April 1999, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act (Act No. 15 of 1999) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (5)