附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
第六条（地方税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 6Transitional Measures Accompanying Partial Amendment of the Local Tax Act
For special land holding tax imposed on land used for the business after conversion under a plan that has received certification under Article 3, paragraph (1) of the former Business Conversion Act prescribed in Article 586, paragraph (2), item (xiii) of the Local Tax Act prior to its amendment by the provisions of the preceding Article (hereinafter in the following paragraph referred to as a "certified plan"), or on the acquisition of that land, the provisions then in force continue to govern.
For business office tax on businesses prescribed in Article 701-32, paragraph (1) of the Local Tax Act and business office tax on new construction or extension prescribed in paragraph (2) of that Article, relating to the business after conversion under a certified plan prescribed in Article 32-3, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the provisions of the preceding Article and to the facilities used for the business for the conversion of businesses based on the certified plan, the provisions then in force continue to govern.
前条の規定による改正前の地方税法附則第三十二条の三第四項に規定する認定計画に係る事業の転換後の事業及び認定計画に基づく事業の転換のための事業の用に供する施設に係る地方税法第七百一条の三十二第一項に規定する事業に係る事業所税及び同条第二項に規定する新増設に係る事業所税については、なお従前の例による。
略称規定附則第六条第一項・この規定及び附則第六条第二項の中だけ
前条の規定による改正前の地方税法第五百八十六条第二項第十三号に規定する旧事業転換法第三条第一項の規定による認定を受けた同項の計画（次項において「認定計画」という。）に係る事業の転換後の事業の用に供する土地又はその取得に対して課する特別土地…