Supplementary Provisions, Article 7Transitional Measures Concerning Special Land Holding Tax
第七条（特別土地保有税に関する経過措置）
The provisions of Article 586, paragraph (2), item (xxvii)-4 of the New Act (limited to the portion relating to special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1986 and thereafter.
新法第五百八十六条第二項第二十七号の四の規定（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。）は、昭和六十一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。
The provisions of Article 586, paragraph (2), item (xxvii)-4 of the New Act (limited to the portion relating to special land holding tax imposed on the acquisition of land) apply to special land holding tax imposed on the acquisition of land on or after the Effective Date.
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. 88 of 1984.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1985, which the supplementary provisions (附則) of Act No. 88 of 1984 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)