Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 3 and 4 come into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
この法律は、公布の日から施行する。ただし、附則第三条及び第四条の規定は、公布の日から起算して九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 4Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第四条（地方税法の一部改正に伴う経過措置）
The provisions of Article 586, paragraph (2), item (i)-9 of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as the "New Act") (limited to the part relating to special land holding tax imposed on land) apply to special land holding tax imposed on land used for equipment prescribed in that item, in the case where such equipment, newly constructed or expanded on or after the date specified by Cabinet Order referred to in Article 1 of the Supplementary Provisions (hereinafter referred to as the "Effective Date"), is used for the business prescribed in that item; and with regard to special land holding tax imposed on land used for equipment prescribed in Article 586, paragraph (2), item (i) of the Local Tax Act prior to amendment by the provisions of the preceding Article, in the case where such equipment, newly constructed or expanded before the Effective Date, is used for manufacturing business in a district referred to in item (i), (c) of that paragraph, the provisions then in force continue to govern.
前条の規定による改正後の地方税法（以下「新法」という。）第五百八十六条第二項第一号の九の規定（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、附則第一条の政令で定める日（以下「施行日」という。）以後に新設され、又は増設される同号に規定する設備を同号に規定する事業の用に供した場合において、当該設備の用に供する土地に対して課する特別土地保有税について適用し、施行日前に新設され、又は増設された前条の規定による改正前の地方税法第五百八十六条第二項第一号に規定する設備を同号ハの地区において製造の事業の用に供した場合において、当該設備の用に供する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), item (i)-9 of the New Act (limited to the part relating to special land holding tax imposed on the acquisition of land) apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and with regard to special land holding tax imposed on 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 Act No. 32 of 1991.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Effective Datemachine translation
「施行日」
In the supplementary provisions (附則) of Act No. 32 of 1991, the day a Cabinet Order (政令) sets, within nine months of that Act's promulgation (公布), on which Articles 3 and 4 of those supplementary provisions come into effect under the proviso to their Article 1.
Short name set inSupplementary Provisions, Article 4, paragraph (1)