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。