Supplementary Provisions, Article 14Transitional Measures Concerning Special Land Holding Tax
第十四条（特別土地保有税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 1982 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern.
The provisions of Article 585, paragraph (3) of the New Act apply to special land holding tax imposed on land for fiscal year 1982 and subsequent fiscal years, relating to land acquired on or after the Effective Date and land located, on January 1 of the year in which falls the day on which filing and payment are to be made pursuant to Article 599, paragraph (1) of the New Act, in an urbanization control area prescribed in Article 31-4, paragraph (1) of the Supplementary Provisions of the New Act, that was acquired during the period from January 1, 1969 (for land located within the area of Okinawa Prefecture and other land specified by Cabinet Order, the date specified by Cabinet Order for the owner of each such land) to the day before the Effective Date.
新法第五百八十五条第三項の規定は、施行日以後に取得される土地及び新法第五百九十九条第一項の規定により申告納付すべき日の属する年の一月一日において新法附則第三十一条の四第一項に規定する市街化調整区域内に所在する土地で昭和四十四年一月一日（沖縄県の区域内に所在する土地その他の土地で政令で定めるものについては、それぞれこれらの土地の所有者につき政令で定める日）から施行日の前日までの間に取得されたものに係る昭和五十七年度以後の年度分の土地に対して課する特別土地保有税について適用する。
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
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)
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 10 of 1982.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1982, which the supplementary provisions (附則) of Act No. 10 of 1982 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)