Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on March 1, 2001.
この法律は、平成十三年三月一日から施行する。
Supplementary Provisions, Article 14Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第十四条（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 land prescribed in Article 11, paragraph (17) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of the preceding Article (referred to as the "Former Local Tax Act" in the following paragraph) made before March 1, 2001.
平成十三年三月一日前にされた前条の規定による改正前の地方税法（次項において「旧地方税法」という。）附則第十一条第十七項に規定する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。
The provisions then in force continue to govern special land holding tax up to fiscal year 2001 relating to land prescribed in Article 31-3, paragraph (5) of the Supplementary Provisions of the Former Local Tax Act, and special land holding tax imposed on the acquisition of land prescribed in that paragraph made before March 1, 2001.
旧地方税法附則第三十一条の三第五項に規定する土地に係る平成十三年度分までの特別土地保有税及び平成十三年三月一日前にされた同項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。
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」
In Article 14 of the supplementary provisions (附則) of Act No. 47 of 2000, the Local Tax Act as it stood before Article 13 of those supplementary provisions amended it.
Short name set inSupplementary Provisions, Article 14, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 14, paragraph (2)