Supplementary Provisions, Article 13Transitional Measures Concerning Special Land Holding Tax
第十三条（特別土地保有税に関する経過措置）
The provisions of Article 586, paragraph (2), item (ii), (b) of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1991 and thereafter, and for special land holding tax imposed on land up to fiscal year 1990, the provisions then in force continue to govern.
新法第五百八十六条第二項第二号ロの規定（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、平成三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し、平成二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), item (ii), (b) of the New Act (limited to the part concerning special land holding tax imposed on acquisitions of land) apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern.
新法第五百八十六条第二項第二号ロの規定（土地の取得に対して課する特別土地保有税に関する部分に限る。）は、施行日以後の土地の取得に対して課すべき特別土地保有税について適用し、施行日前の土地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。
For special land holding tax imposed on land, up to fiscal year 1991, pertaining to the land prescribed in Article 586, paragraph (2), item (xiii)-3 of the Former Act, and special land holding tax imposed on acquisitions of the land prescribed in that item made up to the day before the day on which the Act on Temporary Measures for Small and Medium-Sized Enterprises in Specified Regions (Act No. 97 of 1986) ceases to be effective, the provisions then in force continue to govern.
旧法第五百八十六条第二項第十三号の三に規定する土地に係る平成三年度分までの土地に対して課する特別土地保有税及び特定地域中小企業対策臨時措置法（昭和六十一年法律第九十七号）が効力を失う日の前日までにされる同号に規定する土地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。
For special land holding tax imposed on acquisitions of land that is subject to filing and payment by August 31, 1991 pursuant to the provisions of Article 599, paragraph (1), item (iii) of the New Act as applied by replacing terms in Article 31-4, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "within one year before July 1" in Article 599, paragraph (1), item (iii) of the New Act as so applied and the phrase "within one year before the relevant base date" in Article 31-4, paragraph (2) of the Supplementary Provisions of the New Act are deemed to be replaced with "during the period from April 1, 1991 to June 30 of that year".
新法附則第三十一条の四第三項において読み替えて適用される新法第五百九十九条第一項第三号の規定により平成三年八月三十一日までに申告納付すべき土地の取得に対して課する特別土地保有税については、新法附則第三十一条の四第三項において読み替えて適用される新法第五百九十九条第一項第三号中「七月一日前一年以内」とあり、及び新法附則第三十一条の四第二項中「当該基準日前一年以内」とあるのは、「平成三年四月一日から同年六月三十日までの間」とする。
For special land holding tax imposed on acquisitions of land that is subject to filing and payment by the end of February 1992 pursuant to the provisions of Article 599, paragraph (1), item (ii) of the New Act as applied by replacing terms in Article 31-4, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "within one year before January 1" in Article 599, paragraph (1), item (ii) of the New Act as so applied and the phrase "within one year before the relevant base date" in Article 31-4, paragraph (2) of the Supplementary Provisions of the New Act are deemed to be replaced with "during the period from April 1, 1991 to December 31 of that year".
新法附則第三十一条の四第三項において読み替えて適用される新法第五百九十九条第一項第二号の規定により平成四年二月末日までに申告納付すべき土地の取得に対して課する特別土地保有税については、新法附則第三十一条の四第三項において読み替えて適用される新法第五百九十九条第一項第二号中「一月一日前一年以内」とあり、及び新法附則第三十一条の四第二項中「当該基準日前一年以内」とあるのは、「平成三年四月一日から同年十二月三十一日までの間」とする。
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)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 1991.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1991, which the supplementary provisions (附則) of Act No. 7 of 1991 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 7 of 1991 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (4)