Supplementary Provisions, Article 9Transitional Measures Concerning Special Land Holding Tax
第九条（特別土地保有税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land (excluding the provisions of Articles 590 through 592 of the New Act) apply to special land holding tax imposed on land for fiscal year 1998 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1997.
別段の定めがあるものを除き、新法の規定（新法第五百九十条から第五百九十二条までの規定を除く。）中土地に対して課する特別土地保有税に関する部分は、平成十年度以後の年度分の土地に対して課する特別土地保有税について適用し、平成九年度分までの土地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。
Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on the acquisition of land (excluding the provisions of Articles 590 through 592) apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date (excluding special land holding tax imposed pursuant to Article 31-4, paragraph (2) of the Supplementary Provisions of the Former Act).
The provisions of Article 586, paragraph (2), item (i)-10 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a building relating to facilities prescribed in that item that are newly installed or expanded on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, where those facilities are used for the business prescribed in that item, and on land used as the site of a house or structure prescribed in that item that is newly constructed or extended on or after that date.
新法第五百八十六条第二項第一号の十の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興開発特別措置法の一部を改正する法律の施行の日以後に新設され、又は増設される同号に規定する設備を同号に規定する事業の用に供した場合において当該設備に係る建物の敷地の用に供する土地及び同日以後に新築され、又は増築される同号に規定する家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税について適用する。
The part of the provisions of Article 586, paragraph (2), item (i)-14 of the New Act (limited to the part concerning special land holding tax imposed on land) that concerns land used as the site of a house or structure used for lodging facilities applies to special land holding tax imposed on land used as the site of that house or structure that is newly constructed or extended on or after the Effective Date.
The provisions of Article 586, paragraph (2), item (i)-21 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a building prescribed in that item relating to facilities prescribed in that item that are newly installed or expanded on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, where that building, which is newly constructed or extended on or after that date, is used for the business prescribed in that item.
新法第五百八十六条第二項第一号の二十一の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興開発特別措置法の一部を改正する法律の施行の日以後に新設され、又は増設される同号に規定する設備に係る同号に規定する建物であって同日以後に新築され、又は増築されるものを同号に規定する事業の用に供した場合において、当該建物の敷地の用に供する土地に対して課する特別土地保有税について適用する。
The provisions of Article 586, paragraph (2), item (i)-22 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a house or structure prescribed in that item that is newly constructed or extended on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa.
新法第五百八十六条第二項第一号の二十二の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興開発特別措置法の一部を改正する法律の施行の日以後に新築され、又は増築される同号に規定する家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税について適用する。
The part of the provisions of Article 602, Articles 603-2 through 603-3, Article 607, paragraph (2), Article 608, paragraph (1), item (iv), Article 626 and Article 629, paragraph (6) of the New Act, and of Article 31-2, paragraph (8) (limited to the part relating to the provisions of Article 626 of the New Act), Article 38, paragraph (5) (limited to the part relating to the provisions of Article 626 of the New Act) and Article 39, paragraph (9) (limited to the part relating to the provisions of Article 626 of the New Act) of the Supplementary Provisions of the New Act, that concerns special land holding tax imposed on the acquisition of land applies to special land holding tax to be imposed on acquisitions of land made on or after the Effective Date and on acquisitions of land before the Effective Date for which filing and payment are to be made by the end of February 1999 pursuant to Article 599, paragraph (1), item (ii) or (iii) of the New Act (excluding those for which filing and payment were made, or should have been made, by the end of February 1998; hereinafter in this paragraph referred to as "land acquisition for which filing and payment are to be made by the end of February 1999"), and the provisions then in force continue to govern special land holding tax imposed on acquisitions of land before the Effective Date (excluding land acquisition for which filing and payment are to be made by the end of February 1999).
新法第六百二条、第六百三条の二から第六百三条の三まで、第六百七条第二項、第六百八条第一項第四号、第六百二十六条及び第六百二十九条第六項並びに新法附則第三十一条の二第八項（新法第六百二十六条の規定に関する部分に限る。）、第三十八条第五項（新法第六百二十六条の規定に関する部分に限る。）及び第三十九条第九項（新法第六百二十六条の規定に関する部分に限る。）の規定中土地の取得に対して課する特別土地保有税に関する部分は、施行日以後に取得される土地の取得及び施行日前の土地の取得であって新法第五百九十九条第一項第二号又は第三号の規定により平成十一年二月末日までに申告納付すべきもの（平成十年二月末日までに申告納付した、又は申告納付すべきであったものを除く。以下この項において「平成十一年二月末日までに申告納付すべき土地の取得」という。）に対して課する特別土地保有税について適用し、施行日前の土地の取得（平成十一年二月末日までに申告納付すべき土地の取得を除く。）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。
The provisions then in force continue to govern special land holding tax imposed on the acquisition of land before January 1, 1998 (limited to special land holding tax imposed pursuant to Article 31-4, paragraph (2) of the Supplementary Provisions of the Former Act).
平成十年一月一日前の土地の取得に対して課する特別土地保有税（旧法附則第三十一条の四第二項の規定により課する特別土地保有税に限る。）については、なお従前の例による。
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· 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 Article 1 of Act No. 27 of 1998.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1998, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 27 of 1998) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 27 of 1998 amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (2)
land acquisition for which filing and payment are to be made by the end of February 1999machine translation
「平成十一年二月末日までに申告納付すべき土地の取得」
An acquisition of land made before 1 April 1998, the date Act No. 27 of 1998 came into effect, on which special land holding tax (特別土地保有税) must be returned and paid (申告納付) by 28 February 1999 under Article 599, paragraph 1, item 2 or 3 of the Local Tax Act as amended by Article 1 of that Act, other than one returned and paid, or due to be, by the end of February 1998.
Short name set inSupplementary Provisions, Article 9, paragraph (7)· applies only in this paragraph