Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation.
この法律は、公布の日から起算して一月を超えない範囲内において政令で定める日から施行する。
Supplementary Provisions, Article 6Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第六条（地方税法の一部改正に伴う経過措置）
With respect to special land holding tax imposed on land prescribed in Article 586, paragraph (2), item (xiv) of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Local Tax Act"), or on the acquisition of that land, the provisions then in force continue to govern.
前条の規定による改正前の地方税法（以下この条において「旧地方税法」という。）第五百八十六条第二項第十四号に規定する土地又はその取得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。
With respect to the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the Local Tax Act and the business office tax on new construction or extension prescribed in paragraph (2) of that Article, relating to the common facilities prescribed in Article 701-34, paragraph (3), item (xv) of the Former Local Tax Act, the provisions then in force continue to govern.
旧地方税法第七百一条の三十四第三項第十五号に規定する共同施設に係る地方税法第七百一条の三十二第一項に規定する事業に係る事業所税及び同条第二項に規定する新増設に係る事業所税については、なお従前の例による。
With respect to fixed assets tax on the machinery and facilities, etc. prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Local Tax Act that were acquired by the day preceding the date of enforcement of this Act, the provisions then in force continue to govern.
この法律の施行の日の前日までに取得された旧地方税法附則第十五条第四項に規定する機械設備等に係る固定資産税については、なお従前の例による。
Former Local Tax Actmachine translation
「旧地方税法」
This Act as it stood before Act No. 19 of 1989 amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this article