第九条（特別土地保有税に関する経過措置）
Supplementary Provisions, Article 9Transitional Measures Concerning Special Land Holding Tax
Except as otherwise specially provided, the provisions of the New Act relating to special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal years beginning with fiscal year 1992, and with regard to special land holding tax imposed on land for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.
Except as otherwise specially provided, the provisions of the New Act relating to special land holding tax imposed on the acquisition of land apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and with regard to special land holding tax imposed on the acquisition of land before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 586, paragraph (2), item (i)-10 of the New Act (limited to the part relating to special land holding tax imposed on land) apply to special land holding tax imposed on land used for equipment prescribed in that item, in the case where such equipment newly constructed or expanded on or after the Effective Date is used for the business prescribed in that item, and on land used as the site of a house or structure prescribed in that item that is newly built or extended on or after the Effective Date; and with regard to special land holding tax imposed on land used for equipment prescribed in Article 586, paragraph (2), item (i) of the Former Act, in the case where such equipment newly constructed or expanded before the Effective Date is used for manufacturing business in a district or area referred to in item (i), (g) of that paragraph, the provisions then in force continue to govern.
With regard to special land holding tax imposed on land up to fiscal year 1992 relating to land prescribed in Article 586, paragraph (2), item (xiii) of the Former Act, and special land holding tax imposed on the acquisition of land prescribed in that item made on or before February 24, 1993, the provisions then in force continue to govern.
旧法第五百八十六条第二項第十三号に規定する土地に係る平成四年度分までの土地に対して課する特別土地保有税及び平成五年二月二十四日までにされる同号に規定する土地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。
第十条（自動車取得税に関する経過措置）
Supplementary Provisions, Article 10Transitional Measures Concerning Automobile Acquisition Tax
The provisions of Article 32, paragraph (4) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of motor vehicles on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of motor vehicles before the Effective Date, the provisions then in force continue to govern.
第十一条（事業所税に関する経過措置）
Supplementary Provisions, Article 11Transitional Measures Concerning Business Office Tax
Except as otherwise specially provided, the provisions of the New Act relating to business office tax relating to business (meaning business office tax relating to the business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (4)) apply to business office tax relating to business to be imposed on the business of corporations for business years ending on or after the Effective Date and the business of individuals for years beginning with 1992 (excluding the business of individuals abolished before the Effective Date), and with regard to business office tax relating to business imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 1992, and the business of individuals for 1992 that was abolished before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中事業に係る事業所税（新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をいう。以下この項及び第四項において同じ。）に関する部分は、施行日以後に終了する事業年度分の法人の事業及び平成四年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業に係る事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに平成四年前の年分の個人の事業及び平成四年分の個人の事業で施行日前に廃止されたものに対して課する事業に係る事業所税については、なお従前の例による。
Except as otherwise specially provided, the provisions of the New Act relating to business office tax relating to new construction or expansion (meaning business office tax relating to new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) apply to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings (meaning business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) carried out on or after the Effective Date, and with regard to business office tax relating to new construction or expansion imposed on the new construction or expansion of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。以下この項及び次項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋（新法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。以下この項及び次項において同じ。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課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。
With regard to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings relating to the facilities prescribed in Article 32-3, paragraph (3) of the Supplementary Provisions of the Former Act, carried out up to the business conversion completion date prescribed in that paragraph, the provisions then in force continue to govern.
With regard to the calculation of the business floor area that is to be the tax base of the asset levy, within business office tax relating to business to be imposed on the business prescribed in Article 32-3-2, paragraph (1) of the Supplementary Provisions of the Former Act, for the business of corporations up to the business year that first ends on or after the business conversion completion date prescribed in that paragraph and for the business of individuals up to the year that includes the business conversion completion date prescribed in that paragraph, the provisions then in force continue to govern.
旧法附則第三十二条の三の二第一項に規定する事業のうち、同項に規定する事業転換完了日以後に最初に終了する事業年度分までの法人の事業及び同項に規定する事業転換完了日の属する年分までの個人の事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。
第十二条（都市計画税に関する経過措置）
Supplementary Provisions, Article 12Transitional Measures Concerning City Planning Tax
With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1989 and January 1, 1991, the provisions then in force continue to govern.
昭和六十四年一月二日から平成三年一月一日までの間に取得された旧法附則第十五条第八項に規定する家屋に対して課する都市計画税については、なお従前の例による。
第十三条（国民健康保険税に関する経過措置）
Supplementary Provisions, Article 13Transitional Measures Concerning National Health Insurance Tax
The provisions of Article 703-4, paragraph (17) of the New Act apply to national health insurance tax for fiscal years beginning with fiscal year 1992, and with regard to national health insurance tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.
新法第七百三条の四第十七項の規定は、平成四年度以後の年度分の国民健康保険税について適用し、平成三年度分までの国民健康保険税については、なお従前の例による。
The provisions of Article 35-5 of the Supplementary Provisions of the Former Act remain in force with regard to national health insurance tax for fiscal years up to and including fiscal year 1993.
旧法附則第三十五条の五の規定は、平成五年度分までの国民健康保険税については、なおその効力を有する。
第十四条（みなし法人課税を選択した場合に係る道府県民税及び市町村民税の課税の特例に関する経過措置）
Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on the Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax in the Case Where Taxation as a Deemed Corporation Has Been Elected
With regard to individual prefectural inhabitant tax and municipal inhabitant tax up to fiscal year 1993 of a person who has made the election under Article 25-2, paragraph (1) of the Act on Special Measures Concerning Taxation prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
旧法附則第三十三条の二第一項に規定する租税特別措置法第二十五条の二第一項の選択をした者の平成五年度分までの個人の道府県民税及び市町村民税については、なお従前の例による。
第十五条（罰則に関する経過措置）
Supplementary Provisions, Article 15Transitional Measures Concerning Penal Provisions
For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
第十六条（政令への委任）
Supplementary Provisions, Article 16Delegation to Cabinet Order
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
第十九条（地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律の一部改正に伴う経過措置）
Supplementary Provisions, Article 19Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act and the Act on Municipal Subsidies and Payments for State-Owned Assets, etc.
The provisions of Article 3, paragraph (10) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Municipal Subsidies and Payments for State-Owned Assets, etc., as amended by the provisions of the preceding Article, apply to fixed assets tax for fiscal years beginning with fiscal year 1992, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.
前条の規定による改正後の地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律附則第三条第十項の規定は、平成四年度以後の年度分の固定資産税について適用し、平成三年度分までの固定資産税については、なお従前の例による。
第二十一条（農用地開発公団法の一部を改正する法律の一部改正に伴う経過措置）
Supplementary Provisions, Article 21Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Agricultural Land Development Corporation Act
The provisions of Article 13, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Agricultural Land Development Corporation Act, as amended by the provisions of the preceding Article, apply to real property acquisition tax to be imposed on the acquisition of agricultural facilities prescribed in that paragraph on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of agricultural facilities prescribed in Article 13, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Agricultural Land Development Corporation Act prior to amendment by the provisions of the preceding Article before the Effective Date, the provisions then in force continue to govern.
前条の規定による改正後の農用地開発公団法の一部を改正する法律附則第十三条第九項の規定は、施行日以後の同項に規定する農業用施設の取得に対して課すべき不動産取得税について適用し、施行日前の前条の規定による改正前の農用地開発公団法の一部を改正する法律附則第十三条第九項に規定する農業用施設の取得に対して課する不動産取得税については、なお従前の例による。
定義第百四十五条第一項
道路運送車両法（昭和二十六年法律第百八十五号）第二条第二項に規定する自動車のうち、同法第三条に規定する普通自動車及び同条に規定する小型自動車のうち三輪以上のもの
わかりやすく言うと
道路運送車両法第二条第二項の自動車のうち、道路運送車両法第三条の普通自動車と、三輪以上の小型自動車のことです。
略称規定附則第二条第一項
改正後の地方税法（以下「新法」という。）第十七条の五第三項の規定は、平成四年四月一日（以下「施行日」という。）以後に同項の法定納期限が到来する道府県民税の利子割又は道府県民税の利子割に係る加算金について適用し…
わかりやすく言うと
平成四年法律第五号によって改正された後の地方税法のことです。
略称規定附則第二条第一項
改正後の地方税法（以下「新法」という。）第十七条の五第三項の規定は、平成四年四月一日（以下「施行日」という。）以後に同項の法定納期限が到来する道府県民税の利子割又は道府県民税の利子割に係る加算金について適用し…
わかりやすく言うと
平成四年四月一日のことで、平成四年法律第五号の附則で使う呼び名です。
略称規定附則第四条第一項
改正前の地方税法（以下「旧法」という。）附則第九条第一項の規定は、施行日前に終了した事業年度分の法人の事業税については、なおその効力を有する。
わかりやすく言うと
平成四年法律第五号によって改正される前の地方税法のことです。
定義附則第十一条第一項・この項及び附則第十一条第四項の中だけ
新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
わかりやすく言うと
事業所税のうち、法人や個人の事業に対して課されるもの（事業に係る事業所税）のことで、平成四年法律第五号による改正後の地方税法第七百一条の三十二第一項に定められています。
定義附則第十一条第二項・この項及び附則第十一条第三項の中だけ
新法第七百一条の三十二第二項に規定する新増設に係る事業所税
わかりやすく言うと
事業所税のうち、事業所用家屋の新築または増築に対して課されるもの（新増設に係る事業所税）のことで、それぞれの改正法による改正後の地方税法第七百一条の三十二第二項に定められています。