Supplementary Provisions, Article 25Transitional Measures Concerning Special Land Holding Tax
第二十五条（特別土地保有税に関する経過措置）
The provisions of Article 610, paragraphs (1) and (2) of the New Act apply to special land holding tax for which the deadline for filing the return prescribed in Article 606, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern special land holding tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第六百十条第一項及び第二項の規定は、二号施行日以後に地方税法第六百六条第一項に規定する申告書の提出期限が到来する特別土地保有税について適用し、二号施行日前に当該提出期限が到来した特別土地保有税については、なお従前の例による。
Item 2 Effective Datemachine translation
「二号施行日」
1 January 2025, the date the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 4 of 2024 come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2024.
Short name set inSupplementary Provisions, Article 2, paragraph (1)