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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on October 1, 1999.

この法律は、平成十一年十月一日から施行する。

Supplementary Provisions, Article 21Transitional Measures Accompanying Partial Amendment of the Local Tax Act

第二十一条（地方税法の一部改正に伴う経過措置）

The provisions of Article 73-2, paragraph (11), Article 73-4, paragraph (1), item (i), Article 73-6, paragraph (1), Article 73-27-7 and Article 73-29 of the New Local Tax Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before the Effective Date.

新地方税法第七十三条の二第十一項、第七十三条の四第一項第一号、第七十三条の六第一項、第七十三条の二十七の七及び第七十三条の二十九の規定は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産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。

With regard to the application of the provisions of Article 73-2, paragraph (11), Article 73-27-7 and Article 73-29 of the Local Tax Act after the 2000 amendment in the case where, on or after the Effective Date, the project under of the former Japan Agricultural Land Development Agency Act, among the services under of the Supplementary Provisions of the New Act, is carried out, "the project under " in Article 73-2, paragraph (11) of the Local Tax Act after the 2000 amendment is deemed to be replaced with "the project under and the project under prior to repeal under , carried out pursuant to ", "Article 22-4, paragraph (2)" in Article 73-27-7, paragraph (1) of the Local Tax Act after the 2000 amendment is deemed to be replaced with " or prior to repeal under , which remains in force pursuant to ", and "Article 22-4, paragraph (2)" in paragraph (2) of that Article is deemed to be replaced with " or prior to repeal under , which remains in force pursuant to ".

施行日以後にの業務のうちイの事業が施行された場合における平成十二年改正後の地方税法第七十三条の二第十一項、第七十三条の二十七の七及び第七十三条の二十九の規定の適用については、平成十二年改正後の地方税法第七十三条の二第十一項中「イの事業」とあるのは「イの事業及びの規定によりイの事業」と、平成十二年改正後の地方税法第七十三条の二十七の七第一項中「第二十二条の四第二項」とあるのは「第二十二条の四第二項若しくはの規定による廃止前の」と、同条第二項中「第二十二条の四第二項」とあるのは「第二十二条の四第二項又はの規定による廃止前の」とする。

With regard to the application of the provisions of Article 73-4, paragraph (1), item (i) of the New Local Tax Act in the case where, on or after the Effective Date, the Green Resources Corporation directly acquires real property used for the project under of the former Japan Agricultural Land Development Agency Act, among the services under of the Supplementary Provisions of the New Act, "real property" in Article 73-4, paragraph (1), item (i) of the New Local Tax Act is deemed to be replaced with "real property, and real property that the Green Resources Corporation directly uses for the project under prior to repeal under , among the services prescribed in ".

施行日以後に緑資源公団がの業務のうちイの事業の用に供する不動産を直接取得した場合における新地方税法第七十三条の四第一項第一号の規定の適用については、同号中「不動産」とあるのは、「不動産並びに緑資源公団がの規定による廃止前のイの事業の用に直接供する不動産」とする。

With regard to the application of the provisions of Article 73-6, paragraph (1) of the Local Tax Act after the 2000 amendment in the case where, on or after the Effective Date, the project under or of the former Japan Agricultural Land Development Agency Act, among the services under of the Supplementary Provisions of the New Act, is carried out, "Article 22-4, paragraph (2)" in Article 73-6, paragraph (1) of the Local Tax Act after the 2000 amendment is deemed to be replaced with " or prior to repeal under , which remains in force pursuant to ", and "Article 22-5, paragraph (2)" is deemed to be replaced with " or prior to repeal under , which remains in force pursuant to ".

施行日以後にの業務のうちイ又はの事業が施行された場合における平成十二年改正後の地方税法第七十三条の六第一項の規定の適用については、同項中「第二十二条の四第二項」とあるのは「第二十二条の四第二項又はの規定による廃止前の」と、「第二十二条の五第二項」とあるのは「第二十二条の五第二項又はの規定による廃止前の」とする。

The provisions then in force continue to govern fixed assets tax for fiscal year 1999 imposed on land for temporary use or replotted land relating to the project under of the former Japan Agricultural Land Development Agency Act carried out by the Japan Agricultural Land Development Agency.

農用地整備公団が行ったイの事業に係る一時利用地又は換地に対して課する平成十一年度分の固定資産税については、なお従前の例による。

With regard to the application of the provisions of Article 343, paragraph (6) of the Local Tax Act after the 2000 amendment in the case where, on or after the Effective Date, the project under of the former Japan Agricultural Land Development Agency Act, among the services prescribed in of the Supplementary Provisions of the New Act, is carried out, "the project under " in Article 343, paragraph (6) of the Local Tax Act after the 2000 amendment is deemed to be replaced with "the project under and, among the services carried out pursuant to , the project under prior to repeal under ".

施行日以後にに規定する業務のうちイの事業が施行された場合における平成十二年改正後の地方税法第三百四十三条第六項の規定の適用については、同項中「イの事業」とあるのは、「イの事業及びの規定による廃止前のイの事業」とする。

The provisions then in force continue to govern fixed assets tax for fiscal year 1999 imposed on fixed assets that the Japan Agricultural Land Development Agency directly uses for its principal business.

農用地整備公団が直接その本来の事業の用に供する固定資産に対して課する平成十一年度分の固定資産税については、なお従前の例による。

With regard to the application of the provisions of Article 348, paragraph (2), item (ii) of the Local Tax Act after the 2000 amendment to fixed assets that the Corporation directly uses, on or after the Effective Date, for the project under or of the former Japan Agricultural Land Development Agency Act, among the services prescribed in of the Supplementary Provisions of the New Act, "fixed assets" in Article 348, paragraph (2), item (ii) of the Local Tax Act after the 2000 amendment is deemed to be replaced with "fixed assets, or fixed assets that the Green Resources Corporation directly uses for the project under or prior to repeal under , among the services prescribed in ".

施行日以後に公団がに規定する業務のうち又はの事業の用に供する固定資産に対する平成十二年改正後の地方税法第三百四十八条第二項第二号の規定の適用については、同号中「固定資産」とあるのは、「固定資産又は緑資源公団がの規定による廃止前の若しくはの事業の用に供する固定資産」とする。

The provisions then in force continue to govern special land holding tax for fiscal year 1999 imposed on land managed by the Japan Agricultural Land Development Agency pursuant to as applied mutatis mutandis pursuant to of the former Japan Agricultural Land Development Agency Act.

農用地整備公団が旧農用地整備公団法第二十三条第二項において準用するの規定により管理する土地に対して課する平成十一年度分の特別土地保有税については、なお従前の例による。

With regard to the application of the provisions of Article 587-2, paragraph (1) of the Local Tax Act after the 2000 amendment in the case where, on or after the Effective Date, the project under of the former Japan Agricultural Land Development Agency Act, among the services prescribed in of the Supplementary Provisions of the New Act, is carried out, "the project under " in Article 587-2, paragraph (1) of the Local Tax Act after the 2000 amendment is deemed to be replaced with "the project under and, among the services prescribed in , the project under prior to repeal under ", and "" is deemed to be replaced with " and prior to repeal under , which remains in force pursuant to ".

施行日以後にに規定する業務のうちイの事業が施行された場合における平成十二年改正後の地方税法第五百八十七条の二第一項の規定の適用については、同項中「イの事業」とあるのは「イの事業及びの規定による廃止前のイの事業」と、「」とあるのは「及びの規定による廃止前の」とする。

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