Supplementary Provisions, Article 9Transitional Measures Concerning Special Land Holding Tax
第九条（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 (excluding the provisions of Articles 31-3-2 through 31-4 of the Supplementary Provisions of the New Act) apply to special land holding tax imposed on land for fiscal year 2001 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 2000.
別段の定めがあるものを除き、新法の規定（新法附則第三十一条の三の二から第三十一条の四までの規定を除く。）中土地に対して課する特別土地保有税に関する部分は、平成十三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、平成十二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 concerning special land holding tax imposed on the acquisition of land (excluding the provisions of Articles 31-3-2 through 31-4 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 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.
別段の定めがあるものを除き、新法の規定（新法附則第三十一条の三の二から第三十一条の四までの規定を除く。）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 then in force continue to govern special land holding tax imposed on land used for facilities prescribed in Article 586, paragraph (2), item (i) of the Former Act that were newly installed or expanded before the Effective Date, where those facilities are used for the manufacturing business in the area under (c) of that item or the region under (e) of that item.
The provisions then in force continue to govern special land holding tax imposed on land used for facilities prescribed in Article 586, paragraph (2), item (i)-9 of the Former Act that were newly installed or expanded by November 12, 2001, where those facilities are used for the business prescribed in that item, and special land holding tax imposed on the acquisition of land prescribed in that item made by that day.
平成十三年十一月十二日までに新設され、又は増設された旧法第五百八十六条第二項第一号の九に規定する設備を同号に規定する事業の用に供した場合において当該設備の用に供する土地に対して課する特別土地保有税及び同日までにされる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。
With regard to the application of the provisions of Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act between the Effective Date and the day preceding the date of enforcement of the Act Partially Amending the Farmers' Pension Fund Act, "paragraph (11)" in that paragraph is deemed to be replaced with "paragraph (10)".
施行日から農業者年金基金法の一部を改正する法律の施行の日の前日までの間における新法附則第三十一条の二の二第一項の規定の適用については、同項中「第十一項」とあるのは、「第十項」とする。
With regard to the application of the provisions of Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act between the Effective Date and the day preceding the date of enforcement of the Act Partially Amending the Agricultural Co-operatives Act, etc., "paragraph (27), (28) or (30), or paragraph (31), item (i) or (ii)" in that paragraph is deemed to be replaced with "paragraph (27) or (28)".
施行日から農業協同組合法等の一部を改正する法律の施行の日の前日までの間における新法附則第三十一条の二の二第一項の規定の適用については、同項中「第二十七項、第二十八項、第三十項若しくは第三十一項第一号若しくは第二号」とあるのは、「第二十七項若しくは第二十八項」とする。
The provisions then in force continue to govern special land holding tax imposed on land prescribed in Article 31-3, paragraph (7) of the Supplementary Provisions of the Former Act (limited to land acquired before the Effective Date).
旧法附則第三十一条の三第七項に規定する土地（施行日前に取得されたものに限る。）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 special land holding tax on land relating to a transfer, made before the Effective Date, for planned residential land, etc. prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions of the Former Act.
With regard to the application of the provisions of Article 31-3-2, paragraph (1) and Article 31-3-3, paragraph (1) of the Supplementary Provisions of the New Act between the Effective Date and March 31, 2002, "Article 348, paragraph (2), item (i)" in those provisions is deemed to be replaced with "Article 348, paragraph (2), items (i) and (ii)-2".
施行日から平成十四年三月三十一日までの間における新法附則第三十一条の三の二第一項及び第三十一条の三の三第一項の規定の適用については、これらの規定中「第三百四十八条第二項第一号」とあるのは、「第三百四十八条第二項第一号、第二号の二」とする。
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. 8 of 2001.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2001, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 8 of 2001) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 8 of 2001 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)