Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date on which the Public Corporation Act comes into effect; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、公社法の施行の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions of Chapter I, Section 1 (including Appended Tables I through IV), and of Article 28, paragraph (2), Article 33, paragraphs (2) and (3), and Article 39 of the Supplementary Provisions: the date of promulgation;
第一章第一節（別表第一から別表第四までを含む。）並びに附則第二十八条第二項、第三十三条第二項及び第三項並びに第三十九条の規定 公布の日
the provisions in Article 56 amending Article 72-5, paragraph (1), item (vi) of the Local Tax Act, the provisions in Article 122 deleting the row for the Postal Savings Promotion Society from the table in item (i) of Appended Table I of the Income Tax Act, the provisions in Article 123 deleting the row for the Postal Savings Promotion Society from the table in item (i) of Appended Table II of the Corporation Tax Act, and the provisions in Article 130 deleting the row for the Postal Savings Promotion Society from the table in item (i) of Appended Table III of the Consumption Tax Act: the date specified by Cabinet Order within the period from the date on which this Act comes into effect (hereinafter referred to as "the Effective Date" in the Supplementary Provisions) to September 30, 2003.
第五十六条中地方税法第七十二条の五第一項第六号の改正規定、第百二十二条中所得税法別表第一第一号の表郵便貯金振興会の項を削る改正規定、第百二十三条中法人税法別表第二第一号の表郵便貯金振興会の項を削る改正規定及び第百三十条中消費税法別表第三第一号の表郵便貯金振興会の項を削る改正規定 この法律の施行の日（以下附則において「施行日」という。）から平成十五年九月三十日までの間において政令で定める日
Supplementary Provisions, Article 14Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第十四条（地方税法の一部改正に伴う経過措置）
The provisions of Article 348, paragraph (2), items (ii) and (xx) of the Local Tax Act as amended by the provisions of Article 56 (referred to as the "New Act" in the following paragraph) apply to fixed assets tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2003.
第五十六条の規定による改正後の地方税法（次項において「新法」という。）第三百四十八条第二項第二号及び第二十号の規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五年度分までの固定資産税については、なお従前の例による。
The provisions of Article 586, paragraph (2), item (v)-6 of the New Act apply to special land holding tax imposed on land prescribed in that item for fiscal years from fiscal year 2004 onward and to special land holding tax to be imposed on the acquisition of land prescribed in that item made on or after April 1, 2003.
新法第五百八十六条第二項第五号の六の規定は、同号に規定する土地に係る平成十六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及び平成十五年四月一日以後にされる同号に規定する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する。
The provisions then in force continue to govern special land holding tax imposed on land prescribed in Article 586, paragraph (2), item (v)-6 of the Local Tax Act prior to amendment by the provisions of Article 56, for fiscal years up to and including fiscal year 2003, and special land holding tax imposed on the acquisition of land prescribed in that item made before April 1, 2003.
第五十六条の規定による改正前の地方税法第五百八十六条第二項第五号の六に規定する土地に係る平成十五年度分までの土地に対して課する特別土地保有税及び平成十五年四月一日前にされた同号に規定する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。
Supplementary Provisions, Article 38Transitional Measures Concerning Penal Provisions
第三十八条（罰則に関する経過措置）
With regard to the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after the Effective Date in the case where the provisions then in force are to remain applicable pursuant to the provisions of this Act and in the case where provisions are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
施行日前にした行為並びにこの法律の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合における施行日以後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 39Delegation of Other Transitional Measures to Cabinet Order
第三十九条（その他の経過措置の政令への委任）
Beyond what is provided for in this Act, transitional measures necessary in connection with the enforcement of the Public Corporation Act and this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
この法律に規定するもののほか、公社法及びこの法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
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 Effective Datemachine translation
「施行日」
The date Act No. 98 of 2002, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 1, paragraph (1), item (ii)· applies only in this provision and in Supplementary Provisions
the New Actmachine translation
「新法」
In Article 14 of the supplementary provisions (附則) of Act No. 98 of 2002, the Local Tax Act as amended by Article 56 of that Act.
Short name set inSupplementary Provisions, Article 14, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 14, paragraph (2)