Supplementary Provisions, Article 12Transitional Measures Concerning Special Land Holding Tax
第十二条（特別土地保有税に関する経過措置）
The provisions of Article 586, paragraph (2), items (viii)-2 and (xvii) and Article 602 of the New Act (limited to the portions relating to special land holding tax imposed on land), and Article 31-3, paragraph (1) of the Supplementary Provisions of the New Act, apply from special land holding tax imposed on land for fiscal year 1979, and for special land holding tax imposed on land up to fiscal year 1978, the provisions then in force continue to govern.
新法第五百八十六条第二項第八号の二及び第十七号並びに第六百二条の規定（土地に対して課する特別土地保有税に関する部分に限る。）並びに新法附則第三十一条の三第一項の規定は、昭和五十四年度分の土地に対して課する特別土地保有税から適用し、昭和五十三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。
The provisions of Article 586, paragraph (2), items (viii)-2 and (xvii) and Article 602 of the New Act, and Article 31-3, paragraphs (2) through (4) of the Supplementary Provisions of the New Act (limited to the portions relating to special land holding tax imposed on the acquisition of land), apply to special land holding tax imposed on the acquisition of land relating to the acquisition of land on or after the Effective Date, and for special land holding tax imposed on the acquisition of land relating to the acquisition of land before the Effective Date, the provisions then in force continue to govern.
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 Article 1 of Act No. 12 of 1979.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1979, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1979) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 4, paragraph (1)