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 Articles 17 through 72 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
この法律は、公布の日から施行する。ただし、附則第十七条から第七十二条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
第七十条（地方税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 70Transitional Measures Accompanying Partial Amendment of the Local Tax Act
A landowner, etc. (meaning a landowner, etc. prescribed in Article 585, paragraph (1) of the Local Tax Act prior to amendment by the provisions of the preceding Article) who has obtained a finding by the mayor of the municipality prescribed in Article 602, paragraph (1) of the Local Tax Act prior to amendment by the provisions of the preceding Article, in respect of the transfer of land listed in item (i), (c) of that paragraph, is deemed to have obtained a finding by the mayor of the municipality prescribed in Article 602, paragraph (1) of the Local Tax Act as amended by the provisions of the preceding Article, in respect of the transfer of land listed in item (i), (c) of that paragraph.
前条の規定による改正前の地方税法第六百二条第一項第一号ハに掲げる土地の譲渡をすることにつき同項に規定する市町村長の認定を受けた土地の所有者等（同法第五百八十五条第一項に規定する土地の所有者等をいう。）は、前条の規定による改正後の地方税法第六百二条第一項第一号ハに掲げる土地の譲渡をすることにつき同項に規定する市町村長の認定を受けたものとみなす。