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; provided, however, that the provisions of Article 9 of the Supplementary Provisions come into effect on March 31, 1987.
この法律は、公布の日から施行する。ただし、附則第九条の規定は、昭和六十二年三月三十一日から施行する。
第八条（地方税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 8Transitional Measures Accompanying Partial Amendment of the Local Tax Act
With respect to the special land holding tax imposed on land used for the new field development business, etc. under Article 586, paragraph (2), item (xiii)-2 of the Local Tax Act prior to amendment by the preceding Article that a certified association, etc. prescribed in that item carries out in accordance with the implementation plan under that item for which it has received the approval prescribed in that item, or for a business specified by the provisions of that item as relating to new field development business, etc., or on the acquisition of that land, the provisions then in force continue to govern.
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の二に規定する認定組合等が同号に規定する承認を受けた同号の実施計画に従つて実施する同号の新分野開拓事業等若しくは同号の規定により新分野開拓事業等に係るものとして定められた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保有税については、なお従前の例による。
With respect to the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the Local Tax Act and the business office tax on new construction or extension prescribed in paragraph (2) of that Article, relating to facilities used for the new field development business, etc. under Article 32-3, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by the preceding Article that a certified association, etc. prescribed in that paragraph carries out in accordance with the implementation plan under that paragraph for which it has received the approval prescribed in that paragraph, 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二項に規定する認定組合等が同項に規定する承認を受けた同項の実施計画に従つて実施する同項の新分野開拓事業等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。