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。
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 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)