Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains, etc.
第二十一条（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置）
The provisions of Article 34 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) (referred to in paragraph (7) as the "Act on Special Measures Concerning Taxation as Amended") that a person liable for the income levy makes on or after January 1, 1992, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) (hereinafter in this Article referred to as the "Act on Special Measures Concerning Taxation Before the Amendment") that a person liable for the income levy made before that date, the provisions then in force continue to govern.
新法附則第三十四条の規定は、所得割の納税義務者が平成四年一月一日以後に行う租税特別措置法の一部を改正する法律（平成三年法律第十六号）による改正後の租税特別措置法（第七項において「改正後の租税特別措置法」という。）第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行った租税特別措置法の一部を改正する法律（平成三年法律第十六号）による改正前の租税特別措置法（以下この条において「改正前の租税特別措置法」という。）第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。
The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers that a person liable for the income levy makes on or after January 1, 1991 and that fall under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers that a person liable for the income levy made before that date and that fall under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the Former Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 34-2 of the Supplementary Provisions of the New Act to those transfers made by December 31, 1991, the phrase "for the application of the provisions of the preceding Article, in paragraph (1) of that Article, the phrase '3/100' is deemed to be replaced with '1.6/100'" in paragraph (1) of that Article is deemed to be replaced with "the amount of the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains is, notwithstanding the provisions of the items of paragraph (1) of the preceding Article, an amount equivalent to 1.6/100 of the taxable long-term capital gains pertaining to the capital gains", the phrase "to the capital gains" in paragraph (2) of that Article is deemed to be replaced with "to the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains pertaining to capital gains", and the phrase "'that Article, paragraph (1)' is deemed to be replaced with 'paragraph (1) of that Article as applied mutatis mutandis pursuant to paragraph (4) of that Article,' '3/100' is deemed to be replaced with '6/100,' and '1.6/100' is deemed to be replaced with '3.4/100'" in paragraph (3) of that Article is deemed to be replaced with "'the items of paragraph (1) of the preceding Article' is deemed to be replaced with 'the items of paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of the preceding Article,' and '1.6/100' is deemed to be replaced with '3.4/100'".
新法附則第三十四条の二の規定は、所得割の納税義務者が平成三年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行った旧法附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。この場合において、平成三年十二月三十一日までに行うこれらの譲渡に係る新法附則第三十四条の二の規定の適用については、同条第一項中「前条の規定の適用については、同条第一項中「百分の三」とあるのは、「百分の一・六」」とあるのは「課税長期譲渡所得金額に対して課する道府県民税の所得割の額は、前条第一項各号の規定にかかわらず、当該譲渡所得に係る課税長期譲渡所得金額の百分の一・六に相当する額」と、同条第二項中「譲渡所得に」とあるのは「譲渡所得に係る課税長期譲渡所得金額に対して課する道府県民税の所得割に」と、同条第三項中「「同条第一項」とあるのは「同条第四項において準用する同条第一項」と、「百分の三」とあるのは「百分の六」と、「百分の一・六」とあるのは「百分の三・四」」とあるのは「「前条第一項各号」とあるのは「前条第四項において準用する同条第一項各号」と、「百分の一・六」とあるのは「百分の三・四」」とする。
With regard to transfers made between January 1, 1991 and March 31, 1991 that fall under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the New Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, when, for a transfer of land, etc. that has come to fall under the cases listed in Article 34-2, paragraph (2), item (iii) or (iv) of the Act on Special Measures Concerning Taxation Before the Amendment, the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the Former Act (limited to the part concerning the deduction of the special deduction calculated by applying the provisions of Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment) apply, those transfers are deemed not to fall under a transfer for a superior residential area, etc. or a transfer for a determined site for constructing a superior residential area, etc.
平成三年一月一日から同年三月三十一日までの間に行う新法附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について、改正前の租税特別措置法第三十四条の二第二項第三号又は第四号に掲げる場合に該当することとなった土地等の譲渡につき旧法附則第三十四条第一項の規定（改正前の租税特別措置法第三十四条の二第一項の規定の適用により計算される特別控除額の控除に係る部分に限る。）の適用を受けるときは、これらの譲渡については、当該優良住宅地等のための譲渡又は確定優良住宅地等予定地のための譲渡に該当しないものとみなす。
With regard to the capital gains prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment, which is to remain in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), the provisions of Article 34-3 of the Supplementary Provisions of the Former Act remain in force.
租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第七条第四項の規定によりなお効力を有することとされる改正前の租税特別措置法第三十一条の三第一項に規定する譲渡所得については、旧法附則第三十四条の三の規定は、なおその効力を有する。
In the case of the preceding paragraph, with regard to capital gains pertaining to transfers of the specified farmland in an urbanization promotion area, etc. prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that a person liable for the income levy makes during the period from the Effective Date to December 31, 1991, the phrase "Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation" in Article 34-3, paragraph (1) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which is to remain in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of that Act", and the phrase "Article 34, paragraphs (1) through (3) of the Supplementary Provisions" is deemed to be replaced with "Article 34, paragraphs (1) through (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991)", and with regard to capital gains pertaining to transfers of that specified farmland in an urbanization promotion area, etc. that a person liable for the income levy makes during the period from January 1, 1992 to March 31, 1993, the phrase "Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation" in that paragraph is deemed to be replaced with "Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which is to remain in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of that Act", the phrase "for the income levy of prefectural inhabitant tax, the provisions of Article 34, paragraphs (1) through (3) of the Supplementary Provisions apply" is deemed to be replaced with "for the application of the provisions of Article 34 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), in paragraph (1) of that Article, the phrase '3/100' is deemed to be replaced with '2.2/100'", and the phrase "'Article 34, paragraphs (1) through (3) of the Supplementary Provisions' is deemed to be replaced with 'Article 34, paragraphs (1) through (3) of the Supplementary Provisions as applied mutatis mutandis pursuant to paragraph (4) of that Article, with the phrase "5.5/100" in paragraph (1), item (ii), (b) of that Article as applied mutatis mutandis pursuant to paragraph (4) of that Article deemed to be replaced with "5/100"'" in Article 34-3, paragraph (3) of the Supplementary Provisions of the Former Act is deemed to be replaced with "'that Article, paragraph (1)' is deemed to be replaced with 'paragraph (1) of that Article as applied mutatis mutandis pursuant to paragraph (4) of that Article,' '3/100' is deemed to be replaced with '6/100,' and '2.2/100' is deemed to be replaced with '5.8/100'".
前項の場合において、所得割の納税義務者が施行日から平成三年十二月三十一日までの間に行う改正前の租税特別措置法第三十一条の三第一項に規定する特定市街化区域農地等の譲渡に係る譲渡所得については、旧法附則第三十四条の三第一項中「租税特別措置法第三十一条の三第一項」とあるのは「租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第七条第四項の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第三十一条の三第一項」と、「附則第三十四条第一項から第三項まで」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）第一条の規定による改正前の地方税法附則第三十四条第一項から第三項まで」とし、所得割の納税義務者が平成四年一月一日から平成五年三月三十一日までの間に行う当該特定市街化区域農地等の譲渡に係る譲渡所得については、同項中「租税特別措置法第三十一条の三第一項」とあるのは「租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第七条第四項の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第三十一条の三第一項」と、「道府県民税の所得割については、附則第三十四条第一項から第三項までの規定を適用」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）第一条の規定による改正後の地方税法附則第三十四条の規定の適用については、同条第一項中「百分の三」とあるのは、「百分の二・二」と」と、同条第三項中「「附則第三十四条第一項から第三項まで」とあるのは「附則第三十四条第四項において準用する同条第一項第二号ロ中「百分の五・五」とあるのは、「百分の五」として、同条第四項において準用する同条第一項から第三項まで」」とあるのは「「同条第一項」とあるのは「同条第四項において準用する同条第一項」と、「百分の三」とあるのは「百分の六」と、「百分の二・二」とあるのは「百分の五・八」」とする。
With regard to the application of the provisions of Article 34-2 of the Supplementary Provisions of the New Act where the provisions of the preceding two paragraphs apply, the phrase "the following Article" in paragraph (1) of that Article is deemed to be replaced with "the following Article, or Article 34-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), which is to remain in force pursuant to the provisions of Article 21, paragraph (4) of the Supplementary Provisions of that Act".
前二項の規定の適用がある場合における新法附則第三十四条の二の規定の適用については、同条第一項中「次条」とあるのは、「次条又は地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第二十一条第四項の規定によりなお効力を有することとされる同法第一条の規定による改正前の地方税法附則第三十四条の三」とする。
The provisions of Article 34-3 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that fall under the residential property prescribed in that paragraph, that a person liable for the income levy makes on or after January 1, 1992, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31-4, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that fall under the residential property prescribed in that paragraph, that a person liable for the income levy made before that date, the provisions then in force continue to govern.
新法附則第三十四条の三の規定は、所得割の納税義務者が平成四年一月一日以後に行う改正後の租税特別措置法第三十一条の三第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行った改正前の租税特別措置法第三十一条の四第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。
Supplementary Provisions, Article 22Transitional Measures Concerning Penal Provisions
第二十二条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
Supplementary Provisions, Article 23Transitional Measures Accompanying the Partial Amendment of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located
第二十三条（国有資産等所在市町村交付金法の一部改正に伴う経過措置）
Except as otherwise specially provided, the provisions of paragraph (15) of the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located as amended by the provisions of Article 3 (referred to as the "New National Assets Grants Act" in the following paragraph) apply to grants to municipalities where national assets, etc. are located (hereinafter in this Article referred to as "grants") for fiscal year 1992 and thereafter, and for grants up to fiscal year 1991, the provisions then in force continue to govern.
別段の定めがあるものを除き、第三条の規定による改正後の国有資産等所在市町村交付金法（次項において「新交付金法」という。）附則第十五項の規定は、平成四年度以後の年度分の国有資産等所在市町村交付金（以下この条において「交付金」という。）について適用し、平成三年度分までの交付金については、なお従前の例による。
With regard to the application of the provisions of paragraph (15) of the Supplementary Provisions of the New National Assets Grants Act to grants for fiscal year 1992, the phrase "Article 18, paragraph (1) of the Supplementary Provisions of the Local Tax Act" in that paragraph is deemed to be replaced with "Article 18, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991)", and the phrase "the amount obtained by dividing by one-half" is deemed to be replaced with "the amount obtained by dividing by one-half (for farmland in an urbanization promotion area, among that farmland in an urbanization promotion area, to which the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to paragraphs (2) and (4) of that Article) applies in the calculation of the fixed assets tax amount for that fiscal year prescribed in that paragraph, the amount obtained by dividing that amount by the rate listed in the right-hand column of the table in paragraph (1) of that Article for that fiscal year)".
平成四年度分の交付金に係る新交付金法附則第十五項の規定の適用については、同項中「地方税法附則第十八条第一項」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）第二条の規定による改正前の地方税法附則第十八条第一項」と、「二分の一で除して得た額」とあるのは「二分の一で除して得た額（当該市街化区域農地のうち、同項に規定するその年度分の固定資産税額の算定について同法附則第十九条の三第一項ただし書（同条第二項及び第四項において準用する場合を含む。）の規定の適用を受ける市街化区域農地については、当該額をその年度に係る同条第一項の表の下欄に掲げる率で除して得た額）」とする。
For land to which the provisions of Article 12, paragraph (1) or (2) of the Supplementary Provisions apply, the provisions of paragraph (15) of the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located prior to amendment by the provisions of Article 3 remain in force. In this case, the phrase "from fiscal year 1989 to fiscal year 1991" in that paragraph (including its heading) is deemed to be replaced with "from fiscal year 1992 to fiscal year 1994".
Supplementary Provisions, Article 24Delegation to Cabinet Order
第二十四条（政令への委任）
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· 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)
Act on Special Measures Concerning Taxation Before the Amendmentmachine translation
「改正前の租税特別措置法」
In Article 21 of the supplementary provisions (附則) of Act No. 7 of 1991, the Act on Special Measures Concerning Taxation as it stood before Act No. 16 of 1991, an Act partially amending it, amended it.
Short name set inSupplementary Provisions, Article 21, paragraph (1)· applies only in this article
Act on Special Measures Concerning Taxation as Amendedmachine translation
「改正後の租税特別措置法」
In Article 21 of the supplementary provisions (附則) of Act No. 7 of 1991, the Act on Special Measures Concerning Taxation as amended by Act No. 16 of 1991, an Act partially amending it.
Short name set inSupplementary Provisions, Article 21, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 21, paragraph (7)
grantmachine translation
「交付金」
The grant to municipalities where national assets, etc. are located (国有資産等所在市町村交付金), paid under the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located.
Short name set inSupplementary Provisions, Article 23, paragraph (1)· applies only in this article
New National Assets Grants Actmachine translation
「新交付金法」
In Article 23 of the supplementary provisions (附則) of Act No. 7 of 1991, the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located as amended by Article 3 of that Act.
Short name set inSupplementary Provisions, Article 23, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 23, paragraph (2)