Supplementary Provisions, Article 13Transitional Measures Concerning Special Land Holding Tax
第十三条（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 apply to special land holding tax imposed on land for fiscal year 2000 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1999.
Except as otherwise specially provided, the provisions of the New Act 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.
The provisions then in force continue to govern special land holding tax imposed on land used for processing facilities prescribed in Article 586, paragraph (2), item (ii), (d) of the Former Act (limited to those acquired before the Effective Date).
The provisions of Article 586, paragraph (2), item (ii), (k) 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 for processing facilities prescribed in that item that are acquired on or after the Effective Date.
新法第五百八十六条第二項第二号ルの規定（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、同号に規定する処理施設で施行日以後に取得されるもの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 then in force continue to govern special land holding tax imposed on land prescribed in Article 31-2, paragraph (2) of the Supplementary Provisions of the Former Act (limited to land acquired before the Effective Date).
旧法附則第三十一条の二第二項に規定する土地（施行日前に取得されたものに限る。）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 of Article 31-3, paragraph (3) of the Supplementary Provisions of the New Act apply to special land holding tax to be imposed on the acquisition of land on or after January 1, 2000, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that day.
新法附則第三十一条の三第三項の規定は、平成十二年一月一日以後の土地の取得に対して課すべき特別土地保有税について適用し、同日前の土地の取得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)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 4 of 2000 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2000.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2000, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (3)