Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
Supplementary Provisions, Article 57Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第五十七条（地方税法の一部改正に伴う経過措置）
The provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property in the case where the real property is acquired with a loan of funds prescribed in Article 73-14, paragraph (7), Article 73-27-5, paragraph (1) and Article 11, paragraph (18) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Local Tax Act").
前条の規定による改正前の地方税法（以下「旧地方税法」という。）第七十三条の十四第七項、第七十三条の二十七の五第一項及び附則第十一条第十八項に規定する資金の貸付けを受けて不動産を取得した場合における当該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 then in force continue to govern special land holding tax imposed on land used for the business prescribed in Article 586, paragraph (2), item (xii) of the Former Local Tax Act, or on its acquisition, in the case where that business is carried out.
旧地方税法第五百八十六条第二項第十二号に規定する事業を実施する場合における当該事業の用に供する土地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、なお従前の例による。
The provisions then in force continue to govern business office tax on business (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the Former Local Tax Act) imposed on the business relating to a facility that was installed with a loan of funds prescribed in Article 701-34, paragraph (3), item (xx) of the Former Local Tax Act or that was transferred as prescribed in that item.
旧地方税法第七百一条の三十四第三項第二十号に規定する資金の貸付けを受けて設置され、又は同号に規定する譲渡しを受けた施設に係る事業に対して課する事業に係る事業所税（旧地方税法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。）については、なお従前の例による。
The provisions then in force continue to govern business office tax on new construction or expansion (meaning business office tax on new construction or expansion prescribed in Article 701-32, paragraph (2) of the Former Local Tax Act) imposed on the new construction or extension of a business premises building (meaning a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the Former Local Tax Act; the same applies hereinafter in this paragraph) relating to a facility installed with a loan of funds prescribed in Article 701-34, paragraph (3), item (xx) of the Former Local Tax Act, or on the acquisition of a business premises building relating to a facility transferred as prescribed in that item for which the acquisition by that transfer is subject to the application of Article 701-32, paragraph (3) of the Former Local Tax Act, where that acquisition is deemed to be new construction or extension pursuant to that paragraph.
旧地方税法第七百一条の三十四第三項第二十号に規定する資金の貸付けを受けて設置される施設に係る事業所用家屋（旧地方税法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。以下この項において同じ。）の新築若しくは増築又は同号に規定する譲渡しを受けた施設に係る事業所用家屋の取得で、その譲渡しによる取得につき旧地方税法第七百一条の三十二第三項の規定の適用を受けるものの同項の規定により新築若しくは増築とみなされる取得に対して課する新増設に係る事業所税（旧地方税法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。）については、なお従前の例による。
The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (44) of the Supplementary Provisions of the Former Local Tax Act that were newly acquired between April 1, 1998 and March 31, 2000.
平成十年四月一日から平成十二年三月三十一日までの間に新たに取得された旧地方税法附則第十五条第四十四項に規定する機械及び装置に対して課する固定資産税については、なお従前の例による。
Supplementary Provisions, Article 58Transitional Measures Concerning Penal Provisions
第五十八条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 59Delegation of Other Transitional Measures to Cabinet Order
第五十九条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, Transitional Measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
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. 19 of 1999 amended it.
Short name set inSupplementary Provisions, Article 57, paragraph (1)
business premises buildingmachine translation
「事業所用家屋」
A building used for business premises (事業所用家屋) as Article 701-31, paragraph 1, item 7 of the Local Tax Act defined it in the wording the supplementary provisions (附則) using the term cite — as the amending Act they belong to left it or, in those of Act No. 19 of 1999, as it stood before that Act; the business office tax on new building and extension (新増設に係る事業所税) is charged on building or extending one.
Defined inSupplementary Provisions, Article 57, paragraph (4)· applies only in this paragraph