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 six months from the date of promulgation.
この法律は、公布の日から起算して六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 11Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第十一条（地方税法の一部改正に伴う経過措置）
With regard to real property acquisition tax imposed on land acquired through the implementation of a former farmland holding rationalization promotion project, the provisions of Article 73-27-6 of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Local Tax Act") and Article 11-5 of the Supplementary Provisions of the Former Local Tax Act remain in force. In this case, in Article 73-27-6, paragraph (1) of the Former Local Tax Act, "when sold or exchanged through the implementation of that project" is deemed to be replaced with "when sold or exchanged through the implementation of that project, or when sold or exchanged through the implementation of the farmland sales project, etc. prescribed in Article 4, paragraph (2), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) as amended by the Act on the Arrangement of Related Acts for the Strengthening of the Agricultural Management Foundation, or contributed in kind through the implementation of the project listed in item (iii) of that paragraph", in Article 11-5, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act, "Article 73-27-6, paragraph (1)" is deemed to be replaced with "Article 73-27-6, paragraph (1) of the Local Tax Act prior to amendment by the Act on the Arrangement of Related Acts for the Strengthening of the Agricultural Management Foundation, which remains in force pursuant to Article 11, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Local Tax Act' in this Article)" and "Article 11-5, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 11-5, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act", and in paragraph (2) of that Article, "73-27-6, paragraph (1)" is deemed to be replaced with "Article 73-27-6, paragraph (1) of the Former Local Tax Act".
旧農地保有合理化促進事業の実施によって取得される土地に対して課する不動産取得税については、前条の規定による改正前の地方税法（以下「旧地方税法」という。）第七十三条の二十七の六及び旧地方税法附則第十一条の五の規定は、なおその効力を有する。この場合において、旧地方税法第七十三条の二十七の六第一項中「当該事業の実施により売り渡し、又は交換したとき」とあるのは「当該事業の実施により売り渡し、若しくは交換したとき、又は農業経営基盤の強化のための関係法律の整備に関する法律による改正後の農業経営基盤強化促進法（昭和五十五年法律第六十五号）第四条第二項第一号に規定する農地売買等事業の実施により売り渡し、若しくは交換し、若しくは同項第三号に掲げる事業の実施により現物出資したとき」と、旧地方税法附則第十一条の五第一項中「第七十三条の二十七の六第一項」とあるのは「農業経営基盤の強化のための関係法律の整備に関する法律附則第十一条第一項の規定によりなおその効力を有することとされる同法による改正前の地方税法（以下本条において「旧地方税法」という。）第七十三条の二十七の六第一項」と、「附則第十一条の五第一項」とあるのは「旧地方税法附則第十一条の五第一項」と、同条第二項中「七十三条の二十七の六第一項」とあるのは「旧地方税法第七十三条の二十七の六第一項」とする。
The provisions of Article 73-27-7, paragraph (2) of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as the "New Local Tax Act") apply to real property acquisition tax to be imposed on the acquisition of a replotted lot prescribed in that paragraph on or after the date of enforcement of this Act, and with regard to real property acquisition tax imposed on the acquisition of a replotted lot prescribed in Article 73-27-7, paragraph (2) of the Former Local Tax Act that a former farmland holding rationalization corporation acquired before that date, 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「新地方税法」という。）第七十三条の二十七の七第二項の規定は、この法律の施行の日以後の同項に規定する換地の取得に対して課すべき不動産取得税について適用し、同日前に旧農地保有合理化法人が取得した旧地方税法第七十三条の二十七の七第二項に規定する換地の取得に対して課する不動産取得税については、なお従前の例による。
The provisions of Article 586, paragraph (2), item (viii) of the New Local Tax Act apply to land prescribed in that item acquired on or after the date of enforcement of this Act, or to special land holding tax imposed on its acquisition, and with regard to land prescribed in Article 586, paragraph (2), item (viii) of the Former Local Tax Act that a former farmland holding rationalization corporation acquired before that date (including that land acquired on or after that date by a former farmland holding rationalization corporation pursuant to Article 3, paragraph (2) of the Supplementary Provisions), or to special land holding tax imposed on its acquisition, the provisions then in force continue to govern.
新地方税法第五百八十六条第二項第八号の規定は、この法律の施行の日以後に取得される同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適用し、同日前に旧農地保有合理化法人が取得した旧地方税法第五百八十六条第二項第八号に規定する土地（同日以後に附則第三条第二項の規定により旧農地保有合理化法人が取得した当該土地を含む。）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。
Supplementary Provisions, Article 12Delegation to Cabinet Order
第十二条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
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)
Former Local Tax Actmachine translation
「旧地方税法」
This Act as it stood before Act No. 70 of 1993 amended it.
Short name set inSupplementary Provisions, Article 11, paragraph (1)
New Local Tax Actmachine translation
「新地方税法」
This Act as amended by Act No. 70 of 1993.
Short name set inSupplementary Provisions, Article 11, paragraph (2)