第二十二条（地方税法及び国有資産等所在市町村交付金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 22Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located
The provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1997 relating to the land prescribed in Article 7, paragraphs (4) through (6) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located as it stood prior to amendment by the provisions of the preceding Article.
前条の規定による改正前の地方税法及び国有資産等所在市町村交付金法の一部を改正する法律附則第七条第四項から第六項までに規定する土地に係る平成九年度分までの土地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。