Supplementary Provisions, Article 12Transitional Measures Concerning City Planning Tax
第十二条（都市計画税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 1995 and thereafter, and for city planning tax up to fiscal year 1994, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、平成七年度以後の年度分の都市計画税について適用し、平成六年度分までの都市計画税については、なお従前の例による。
Except as provided for in the following paragraph, the provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraph (27) and paragraphs (30) through (33) of the New Act) apply to city planning tax for fiscal year 1996 and thereafter, and for city planning tax up to fiscal year 1995, the provisions then in force continue to govern.
次項に定めるものを除き、新法第七百二条第二項の規定（新法第三百四十九条の三第二十七項及び第三十項から第三十三項までの規定に関する部分に限る。）は、平成八年度以後の年度分の都市計画税について適用し、平成七年度分までの都市計画税については、なお従前の例による。
For city planning tax for fiscal year 1996 and thereafter imposed on houses to which Article 349-3, paragraph (27) and paragraphs (30) through (33) of the Former Act, which remain in force pursuant to the provisions of Article 6, paragraph (5) of the Supplementary Provisions, apply, the phrase "land or houses to which Article 349-3, paragraphs (9) through (11), paragraph (16), paragraphs (26) through (31), paragraphs (34) through (36) or paragraph (38) applies" in Article 702, paragraph (2) of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 15 of 1999) is deemed to be replaced with "houses to which Article 349-3, paragraph (27) and paragraphs (30) through (33) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 40 of 1995), which remain in force pursuant to the provisions of Article 6, paragraph (5) of the Supplementary Provisions of that Act, apply".
附則第六条第五項の規定によりなお効力を有することとされる旧法第三百四十九条の三第二十七項及び第三十項から第三十三項までの規定の適用を受ける家屋に対して課する平成八年度以後の年度分の都市計画税については、地方税法の一部を改正する法律（平成十一年法律第十五号）による改正後の地方税法第七百二条第二項中「第三百四十九条の三第九項から第十一項まで、第十六項、第二十六項から第三十一項まで、第三十四項から第三十六項まで又は第三十八項の規定の適用を受ける土地又は家屋」とあるのは、「地方税法の一部を改正する法律（平成七年法律第四十号）附則第六条第五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地方税法第三百四十九条の三第二十七項及び第三十項から第三十三項までの規定の適用を受ける家屋」とする。
Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains, etc.
第十三条（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）
Except as provided for in the following paragraph, the provisions of Article 34, paragraph (1) 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. 55 of 1995) (referred to in paragraphs (3) and (5) as the "Act on Special Measures Concerning Taxation as Amended") that a person liable for the income levy makes on or after January 1, 1995, 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. 55 of 1995) (referred to in the following paragraph and the following Article 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.
次項に定めるものを除き、新法附則第三十四条第一項の規定は、所得割の納税義務者が平成七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（平成七年法律第五十五号）による改正後の租税特別措置法（第三項及び第五項において「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（平成七年法律第五十五号）による改正前の租税特別措置法（次項及び次条において「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。
With regard to the application of the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the New Act where there is a transfer of assets prescribed in Article 38, 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 17 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), the phrase "Article 36, paragraph (1)" in Article 34, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 36, paragraph (1), or Article 38, paragraph (1) or (2) 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. 55 of 1995), which is to remain in force pursuant to the provisions of Article 17 of the Supplementary Provisions of that Act", and the phrase "or that Act" is deemed to be replaced with "or the Act on Special Measures Concerning Taxation".
租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条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三十八条第一項に規定する資産の譲渡がある場合における新法附則第三十四条第一項の規定の適用については、同項中「第三十六条第一項」とあるのは「第三十六条第一項若しくは租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条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三十八条第一項若しくは第二項」と、「又は同法」とあるのは「又は租税特別措置法」とする。
The provisions of Article 34, paragraph (2) 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 that a person liable for the income levy makes on or after January 1, 1996.
新法附則第三十四条第二項の規定は、所得割の納税義務者が平成八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する。
With regard to the application of the provisions of Article 34-2 of the Supplementary Provisions of the New Act to transfers made between January 1, 1995 and December 31, 1995 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, the phrase "the items of paragraph (1) of the preceding Article (including where applied by replacing terms pursuant to paragraph (2) of that Article)" in paragraph (1) of that Article is deemed to be replaced with "the items of paragraph (1) of the preceding Article", and the phrase "paragraph (5) of the preceding Article" in paragraph (4) of that Article is deemed to be replaced with "paragraph (4) of the preceding Article".
With regard to the application of the provisions of Article 34-3, paragraph (3) of the Supplementary Provisions of the New Act to transfers, made between January 1, 1995 and December 31, 1995, 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, the phrase "paragraph (5) of that Article" in that paragraph is deemed to be replaced with "paragraph (4) of that Article".
平成七年一月一日から同年十二月三十一日までの間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新法附則第三十四条の三第三項の規定の適用については、同項中「同条第五項」とあるのは、「同条第四項」とする。
Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Short-Term Capital Gains
第十四条（短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）
With regard to the application of the provisions of Article 35, paragraph (1) of the Supplementary Provisions of the New Act where there is a transfer of assets prescribed in Article 38, 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 17 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), the phrase "or Article 36, paragraph (1)" in item (i) of Article 35, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "or Article 36, paragraph (1), or Article 38, paragraph (1) or (2) 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. 55 of 1995), which is to remain in force pursuant to the provisions of Article 17 of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Act on Special Measures Concerning Taxation".
租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条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三十八条第一項に規定する資産の譲渡がある場合における新法附則第三十五条第一項の規定の適用については、同項第一号中「又は第三十六条第一項」とあるのは「若しくは第三十六条第一項又は租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条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三十八条第一項若しくは第二項」と、「同法」とあるのは「租税特別措置法」とする。
Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions for the Due Date for Payment of the Income Levy Where Forest Land Is Contributed in Kind
第十五条（山林を現物出資した場合の所得割の納期限の特例に関する経過措置）
With regard to the due date for payment of the income levy of individual municipal inhabitant tax up to fiscal year 1995 in the case where a person has timber income prescribed in Article 41-6, 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. 55 of 1995), the provisions of Article 35-3 of the Supplementary Provisions of the Former Act remain in force. In this case, the phrase "Article 41-8, paragraph (1) of the Act on Special Measures Concerning Taxation" in paragraph (1) of that Article is deemed to be replaced with "Article 41-6, 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. 55 of 1995) (hereinafter in this Article referred to as the 'Act on Special Measures Concerning Taxation Before the Amendment')", the phrase "Article 41-8, paragraph (1) of that Act" is deemed to be replaced with "Article 41-6, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment", in paragraph (2) of that Article, the phrase "Article 41-8, paragraph (1) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 41-6, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment", in paragraph (3) of that Article, the phrase "the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Act on Special Measures Concerning Taxation Before the Amendment", the phrase "Article 41-8, paragraph (5) (" is deemed to be replaced with "Article 41-6, paragraph (5) (", the phrase "Article 41-8, paragraph (1)" is deemed to be replaced with "Article 41-6, paragraph (1)", and the phrase "Article 41-8, paragraph (5), item (i)" is deemed to be replaced with "Article 41-6, paragraph (5), item (i)", and in paragraph (5) of that Article, the phrase "Article 41-8, paragraph (7) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 41-6, paragraph (7) of the Act on Special Measures Concerning Taxation Before the Amendment".
租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正前の租税特別措置法第四十一条の六第一項に規定する山林所得を有する場合における平成七年度分までの個人の市町村民税の所得割の納期限については、旧法附則第三十五条の三の規定は、なおその効力を有する。この場合において、同条第一項中「租税特別措置法第四十一条の八第一項」とあるのは「租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正前の租税特別措置法（以下本条において「改正前の租税特別措置法」という。）第四十一条の六第一項」と、「同法第四十一条の八第一項」とあるのは「改正前の租税特別措置法第四十一条の六第一項」と、同条第二項中「租税特別措置法第四十一条の八第一項」とあるのは「改正前の租税特別措置法第四十一条の六第一項」と、同条第三項中「租税特別措置法」とあるのは「改正前の租税特別措置法」と、「第四十一条の八第五項（」とあるのは「第四十一条の六第五項（」と、「第四十一条の八第一項」とあるのは「第四十一条の六第一項」と、「第四十一条の八第五項第一号」とあるのは「第四十一条の六第五項第一号」と、同条第五項中「租税特別措置法第四十一条の八第七項」とあるのは「改正前の租税特別措置法第四十一条の六第七項」とする。
Supplementary Provisions, Article 16Transitional Measures Concerning Penal Provisions
第十六条（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 17Delegation to Cabinet Order
第十七条（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。
Supplementary Provisions, Article 19Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc.
第十九条（地方税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. as amended by the provisions of the preceding Article apply to fixed assets tax or city planning tax for fiscal year 1995 and fiscal year 1996, and for fixed assets tax or city planning tax for fiscal year 1994, the provisions then in force continue to govern.
前条の規定による改正後の地方税法等の一部を改正する法律附則第九条第三項の規定は、平成七年度分及び平成八年度分の固定資産税又は都市計画税について適用し、平成六年度分の固定資産税又は都市計画税については、なお従前の例による。
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 Act No. 40 of 1995.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 40 of 1995 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)
Act on Special Measures Concerning Taxation Before the Amendmentmachine translation
「改正前の租税特別措置法」
In Articles 13 and 14 of the supplementary provisions (附則) of Act No. 40 of 1995, the Act on Special Measures Concerning Taxation as it stood before the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) amended it.
Short name set inSupplementary Provisions, Article 13, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 13, paragraph (2); and Supplementary Provisions, Article 14
Act on Special Measures Concerning Taxation as Amendedmachine translation
「改正後の租税特別措置法」
In Article 13 of the supplementary provisions (附則) of Act No. 40 of 1995, the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995).
Short name set inSupplementary Provisions, Article 13, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 13, paragraphs (3) and (5)