Supplementary Provisions, Article 12Transitional Measures Concerning Special Land Holding Tax
第十二条（特別土地保有税に関する経過措置）
Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Article 602 of the New Act) concerning special land holding tax imposed on land applies to special land holding tax imposed on land for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2003.
Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Article 602 of the New Act) concerning special land holding tax imposed on the acquisition of land applies 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 provisions of Article 586, paragraph (2), items (i)-25 and (i)-26 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 for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2004.
新法第五百八十六条第二項第一号の二十五及び第一号の二十六の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、平成十七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、平成十六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。
The provisions of Article 586, paragraph (2), item (xii) 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 for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2004.
新法第五百八十六条第二項第十二号の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、平成十七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、平成十六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。
The provisions of Article 586, paragraph (2), items (xxi)-2 and (xxvii)-6 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 for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2004.
新法第五百八十六条第二項第二十一号の二及び第二十七号の六の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、平成十七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、平成十六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。
The provisions of Article 586, paragraph (2), item (xxiii) 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 for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2004.
新法第五百八十六条第二項第二十三号の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、平成十七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、平成十六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。
An owner of land, etc. (meaning an owner of land, etc. prescribed in Article 585, paragraph (1) of the Former Act) who has received the finding of the mayor of the municipality prescribed in Article 602, paragraph (1) of the Former Act with regard to the transfer of land set forth in Article 602, paragraph (1), item (i), (c) of the Former Act is deemed to have received the finding of the mayor of the municipality prescribed in Article 602, paragraph (1) of the New Act with regard to the transfer of land set forth in Article 602, paragraph (1), item (i), (c) of the New Act.
旧法第六百二条第一項第一号ハに掲げる土地の譲渡をすることにつき同項に規定する市町村長の認定を受けた土地の所有者等（旧法第五百八十五条第一項に規定する土地の所有者等をいう。）は、新法第六百二条第一項第一号ハに掲げる土地の譲渡をすることにつき同項に規定する市町村長の認定を受けたものとみなす。
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. 17 of 2004.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2004, which the supplementary provisions (附則) of Act No. 17 of 2004 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. 17 of 2004 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (7)