第十六条
Supplementary Provisions, Article 16
The provisions of Article 29-5 of the Supplementary Provisions of the New Act apply to land that, on or after January 2, 1997, newly becomes farmland in an urbanization promotion area due to the fact that city planning concerning urbanization promotion areas and urbanization control areas under Article 7, paragraph (1) of the City Planning Act (Act No. 100 of 1968) has been determined for the area of the municipality concerned, or for other reasons specified by Cabinet Order, and the provisions then in force continue to govern farmland in an urbanization promotion area located on January 1, 1997.
新法附則第二十九条の五の規定は、平成九年一月二日以後に都市計画法（昭和四十三年法律第百号）第七条第一項の市街化区域及び市街化調整区域に関する都市計画が当該市町村の区域について定められたことその他の政令で定める事由により新たに市街化区域農地となった土地に対して適用し、平成九年一月一日に所在する市街化区域農地については、なお従前の例による。
第十七条（市町村たばこ税に関する経過措置）
Supplementary Provisions, Article 17Transitional Measures Concerning Municipal Tobacco Tax
The provisions of Article 468 of the New Act and Article 30-2 of the Supplementary Provisions of the New Act apply to municipal tobacco tax to be imposed on manufactured tobacco relating to a sale under Article 465, paragraph (1) of the New Act, or a sale or consumption, etc. under paragraph (2) of that Article (hereinafter in this paragraph referred to as "sale, etc.") made on or after the Effective Date, and the provisions then in force continue to govern municipal tobacco tax imposed on manufactured tobacco relating to sale, etc. made before the Effective Date.
新法第四百六十八条及び附則第三十条の二の規定は、施行日以後に行われる新法第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等（以下この項において「売渡し等」という。）に係る製造たばこに対して課すべき市町村たばこ税について適用し、施行日前に行われた売渡し等に係る製造たばこに対して課する市町村たばこ税については、なお従前の例による。
第十八条（特別土地保有税に関する経過措置）
Supplementary Provisions, Article 18Transitional Measures Concerning Special Land Holding Tax
Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 1997 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1996.
Except as provided for in paragraph (7), the provisions of the New Act concerning 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 the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date.
The part of the provisions of Article 586, paragraph (2), item (i)-10 of the New Act (limited to the part concerning special land holding tax imposed on land) that concerns land used as the site of a house or structure used for lodging facilities applies to special land holding tax imposed on land used as the site of that house or structure that is newly constructed or extended on or after the Effective Date.
The part of the provisions of Article 586, paragraph (2), item (i)-12 of the New Act (limited to the part concerning special land holding tax imposed on land) that concerns land used as the site of a house or structure used for lodging facilities applies to special land holding tax imposed on land used as the site of that house or structure that is newly constructed or extended on or after the Effective Date.
The provisions then in force continue to govern special land holding tax imposed on land used for a barrier or other structure prescribed in Article 586, paragraph (2), item (ii), (c) of the Former Act (limited to land acquired by the day before the Effective Date).
The provisions of Article 586, paragraph (2), item (iii)-2 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used for facilities prescribed in that item (limited to those acquired on or after the Effective Date).
The provisions of Article 31-3, paragraph (3) of the Supplementary Provisions of the New Act apply to special land holding tax to be imposed on the acquisition of land on or after January 1, 1997, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that day.
新法附則第三十一条の三第三項の規定は、平成九年一月一日以後の土地の取得に対して課すべき特別土地保有税について適用し、同日前の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。
第十九条（事業所税に関する経過措置）
Supplementary Provisions, Article 19Transitional Measures Concerning Business Office Tax
The provisions of the New Act concerning business office tax on business (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax on business to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the year 1997 and thereafter (excluding the business of an individual discontinued before the Effective Date), and the provisions then in force continue to govern business office tax on business imposed on the business of a corporation for business years ending before the Effective Date, on the business of an individual for years before 1997, and on the business of an individual for 1997 that was discontinued before the Effective Date.
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九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九年前の年分の個人の事業及び平成九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。
The provisions of the New Act concerning business office tax on new construction or expansion (meaning business office tax on new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building carried out on or after the Effective Date, and the provisions then in force continue to govern business office tax on new construction or expansion imposed on the new construction or extension of a business premises building carried out before the Effective Date.
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。
第二十条（都市計画税に関する経過措置）
Supplementary Provisions, Article 20Transitional Measures Concerning City Planning Tax
Except as provided for in the following paragraph, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 1997 and thereafter, and the provisions then in force continue to govern city planning tax up to fiscal year 1996.
The provisions then in force continue to govern city planning tax imposed on a house prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 1996 and March 31, 1997 and directly used for an air transport service prescribed in Article 2, paragraph (16) of the Civil Aeronautics Act.
平成八年四月一日から平成九年三月三十一日までの間に新たに取得され、かつ、直接、航空法第二条第十六項に規定する航空運送事業の用に供された旧法附則第十五条第三十四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。
第二十一条（国民健康保険税に関する経過措置）
Supplementary Provisions, Article 21Transitional 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 year 1997 and thereafter, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1996.
新法第七百三条の四第十七項の規定は、平成九年度以後の年度分の国民健康保険税について適用し、平成八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。
第二十二条（罰則に関する経過措置）
Supplementary Provisions, Article 22Transitional Measures Concerning Penal Provisions
The provisions then in force continue to govern the application of penal provisions to acts committed before the enforcement of this Act (or, for an amending provision listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of that amending provision), and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes relating to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions.
第二十四条（政令への委任）
Supplementary Provisions, Article 24Delegation 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。
略称規定附則第二条第一項
別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、平成九年度以後の年度分の個人の道府県民税について適用し、平成八年度分までの個人の道府県民税については…
わかりやすく言うと
平成九年法律第九号の第一条によって改正された後の地方税法のことです。
略称規定附則第四条第一項
別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、平成九年四月一日（以下「施行日」という。）以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については…
わかりやすく言うと
平成九年四月一日のことで、平成九年法律第九号の附則で使う呼び名です。
略称規定附則第九条第二項
平成九年一月二日前に設置された第一条の規定による改正前の地方税法（以下「旧法」という。）第三百四十八条第二項第六号の二に規定する土堤、簡易土堤及び防爆壁、障壁その他の構築物並びに流出油等防止堤に対して課する固定資産税については…
わかりやすく言うと
平成九年法律第九号の第一条によって改正される前の地方税法のことです。
略称規定附則第十四条第一項
平成八年度に係る賦課期日において所在する旧法附則第十九条の二第一項に規定する市街化区域農地（以下「市街化区域農地」という。）で同年度分の固定資産税について旧法附則第十九条の三第一項ただし書（同条第三項において準用する場合を含む。）の規定の…
略称規定附則第十七条第一項・この項の中だけ
新法第四百六十八条及び附則第三十条の二の規定は、施行日以後に行われる新法第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等（以下この項において「売渡し等」という。）に係る製造たばこに対して課すべき市町村たばこ税について適用し…