Supplementary Provisions

This Act comes into effect on April 1, 2000.

①The provisions of Article 586, paragraph (2), item (i)-7 of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as the "New Local Tax 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 factory building relating to facilities prescribed in that item that are newly installed or expanded on or after the Effective Date, or 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 Effective Date, and the provisions then in force continue to govern special land holding tax imposed on land used as the site of a factory building relating to facilities prescribed in Article 586, paragraph (2), item (i)-7 of the Local Tax Act prior to amendment by the provisions of the preceding Article that were newly installed or expanded before the Effective Date, or on land used as the site of a house or structure prescribed in that item that was newly constructed or extended before the Effective Date.

②The provisions of Article 586, paragraph (2), item (i)-7 of the New Local Tax Act (limited to the part concerning special land holding tax imposed on the acquisition of land) 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.