Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax
第三条（事業税に関する経過措置）
The provisions of Article 72-14, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") (limited to the part concerning the provisions of Article 63-2, paragraph (5) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) remain in force with respect to transfers, etc. of land pertaining to ultra-short-term ownership prescribed in Article 63-2, 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. 17 of 1996) that a corporation carried out before January 1, 1996.
第一条の規定による改正前の地方税法（以下「旧法」という。）第七十二条の十四第一項（租税特別措置法（昭和三十二年法律第二十六号）第六十三条の二第五項の規定に関する部分に限る。）の規定は、法人の平成八年一月一日前に行った租税特別措置法の一部を改正する法律（平成八年法律第十七号）による改正前の租税特別措置法第六十三条の二第一項に規定する超短期所有に係る土地の譲渡等については、なおその効力を有する。
The provisions of Article 72-17, paragraph (3), item (i) of the New Act apply to individual enterprise tax for fiscal year 1996 and thereafter, and for individual enterprise tax up to fiscal year 1995, the provisions then in force continue to govern.
新法第七十二条の十七第三項第一号の規定は、平成八年度以後の年度分の個人の事業税について適用し、平成七年度分までの個人の事業税については、なお従前の例による。
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)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 12 of 1996.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 12 of 1996 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)