Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Land Value Tax
第二十一条（地価税の特例に関する経過措置）
The provisions of Article 71, paragraph (2) of the New Act apply to land value tax on land, etc. referred to in paragraph (1) of that Article held by an individual or corporation at the taxation time of each year of 1996 and subsequent years.
新法第七十一条第二項の規定は、平成八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の土地等に係る地価税について適用する。
The provisions of Article 71-4 of the New Act apply to land value tax on land, etc. prescribed in paragraph (1) of that Article held by a business cooperative, etc. prescribed in that paragraph and on land, etc. prescribed in paragraph (2) of that Article held by an individual or corporation, at the taxation time of each year of 1997 and subsequent years, and with regard to land value tax on land, etc. prescribed in Article 71-3, paragraph (1) of the Former Act held by a business cooperative, etc. prescribed in that paragraph and on land, etc. prescribed in paragraph (3) of that Article held by an individual or corporation, at the taxation time of each year of 1996 and earlier years, the provisions then in force continue to govern.
新法第七十一条の四の規定は、平成九年以後の各年の課税時期において同条第一項に規定する事業協同組合等が有する同項に規定する土地等及び個人又は法人が有する同条第二項に規定する土地等に係る地価税について適用し、平成八年以前の各年の課税時期において旧法第七十一条の三第一項に規定する事業協同組合等が有していた同項に規定する土地等及び個人又は法人が有していた同条第三項に規定する土地等に係る地価税については、なお従前の例による。
The provisions of Article 71-6 of the New Act apply to land value tax on land, etc. prescribed in paragraph (1) of that Article held by the Organization for Promoting Urban Development prescribed in that paragraph at the taxation time of each year of 1996 and subsequent years.
新法第七十一条の六の規定は、平成八年以後の各年の課税時期において同条第一項に規定する民間都市開発推進機構が有する同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 71-16 of the New Act apply to land value tax on land, etc. prescribed in paragraph (1) of that Article held by an individual or corporation at the taxation time of each year of 1996 and subsequent years.
新法第七十一条の十六の規定は、平成八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。