Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-term Capital Gains Where Land, Etc. Is Transferred for the Development of Superior Residential Land, etc.
第十八条（優良住宅地の造成等のために土地等を譲渡した場合の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に関する経過措置）
The provisions of Article 34-2, paragraphs (2), (4) and (6) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers by a person liable for the income levy on or after the Effective Date that fall under transfers for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and with regard to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers by a person liable for the income levy before the Effective Date that fall under transfers for a determined site for constructing a superior residential area, etc. prescribed in Article 34-2, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
新法附則第三十四条の二第二項、第四項及び第六項の規定は、所得割の納税義務者が施行日以後に行う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施行日前に行った旧法附則第三十四条の二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。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 1993.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1993, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 4 of 1993 amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (2)