Supplementary Provisions, Article 18Application of Provisions on Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Business Income, etc. from Transfer of Land, etc.
第十八条（土地の譲渡等に係る事業所得等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規定の適用）
The provisions of Article 33-3 of the Supplementary Provisions of the New Act apply where a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax has made a transfer of land, etc. (meaning a transfer of land, etc. prescribed in Article 28-6, paragraph (1) of the Act on Special Measures Concerning Taxation) set forth in the items of Article 6 of the Supplementary Provisions of the 1973 Act on Special Measures Concerning Taxation Amendment Act on or after the date set forth in the relevant item.
新法附則第三十三条の三の規定は、道府県民税及び市町村民税の所得割の納税義務者が昭和四十八年の租税特別措置法改正法附則第六条各号に掲げる土地の譲渡等（租税特別措置法第二十八条の六第一項に規定する土地の譲渡等をいう。）を当該各号に掲げる日以後に行つた場合について適用する。
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Act No. 19 of 1974.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
1973 Act on Special Measures Concerning Taxation Amendment Actmachine translation
「昭和四十八年の租税特別措置法改正法」
Short name for the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973).
Short name set inSupplementary Provisions, Article 17, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 18