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Supplementary Provisions, Article 37Transitional Measures Concerning Special Provisions on Land Value Tax
第三十七条（地価税の特例に関する経過措置）
The provisions of Article 71-10 of the New Act apply to land value tax on land, etc. prescribed in paragraph (1) of that Article held by an individual or a corporation as of the taxable time in each year from 1995 onward.
新法第七十一条の十の規定は、平成七年以後の各年の課税時期において個人又は法人が有する同条第一項に規定する土地等に係る地価税について適用する。
The provisions of Article 71-13 of the New Act apply to land value tax on land, etc. listed in the items of paragraph (1) of that Article held by an individual or a corporation as of the taxable time in each year from 1995 onward.
新法第七十一条の十三の規定は、平成七年以後の各年の課税時期において個人又は法人が有する同条第一項各号に掲げる土地等に係る地価税について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.