Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
この法律は、公布の日から起算して三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）
With regard to special land holding tax imposed on land prescribed in Article 586, paragraph (2), item (xi) of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Local Tax Act" in this Article), or on the acquisition thereof, 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十一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 regard to business office tax relating to the business prescribed in Article 701-32, paragraph (1) of the Local Tax Act, which relates to facilities established on the basis of the advancement business plan prescribed in Article 701-34, paragraph (3), item (xxiii) of the Former Local Tax Act, and business office tax relating to new construction or expansion prescribed in Article 701-32, paragraph (2) of the 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二十三号に規定する高度化事業計画に基づき設置する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。
Former Local Tax Actmachine translation
「旧地方税法」
This Act as it stood before Act No. 84 of 1991 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article