Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 12 through 49 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
この法律は、公布の日から施行する。ただし、附則第十二条から第四十九条までの規定は、公布の日から起算して九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 46Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第四十六条（地方税法の一部改正に伴う経過措置）
The provisions then in force continue to govern fixed assets tax imposed on those fixed assets that the Organization succeeded to from the Corporation pursuant to Article 6, paragraph (1) of the Supplementary Provisions and that are used for the services referred to in Article 11, paragraph (2) of the Supplementary Provisions, to which, on the day preceding the date of enforcement of the provisions of Article 12 of the Supplementary Provisions, the provisions of Article 348, paragraph (2), item (xix) of the Local Tax Act prior to amendment by the provisions of the preceding Article (referred to as the "Former Local Tax Act" in the following paragraph) (limited to the part concerning the services prescribed in Article 19, paragraph (1), item (v) of the Former Act) applied.
機構が附則第六条第一項の規定により事業団から承継し、かつ、附則第十一条第二項の業務の用に供する固定資産のうち、附則第十二条の規定の施行の日の前日において前条の規定による改正前の地方税法（次項において「旧地方税法」という。）第三百四十八条第二項第十九号の規定（旧法第十九条第一項第五号に規定する業務に係る部分に限る。）の適用があったものに対して課する固定資産税については、なお従前の例による。
The provisions then in force continue to govern special land holding tax imposed on those lands that the Organization succeeded to from the Corporation pursuant to Article 6, paragraph (1) of the Supplementary Provisions and that are used for the services referred to in Article 11, paragraph (2) of the Supplementary Provisions, to which, on the day preceding the date of enforcement of the provisions of Article 12 of the Supplementary Provisions, the provisions of Article 586, paragraph (2), item (v)-5 of the Former Local Tax Act applied.
機構が附則第六条第一項の規定により事業団から承継し、かつ、附則第十一条第二項の業務の用に供する土地のうち、附則第十二条の規定の施行の日の前日において旧地方税法第五百八十六条第二項第五号の五の規定の適用があったもの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。
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」
In Article 46 of the supplementary provisions (附則) of Act No. 20 of 1999, the Local Tax Act as it stood before Article 45 of those supplementary provisions amended it.
Short name set inSupplementary Provisions, Article 46, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 46, paragraph (2)