Supplementary Provisions, Article 12Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第十二条（地方税法の一部改正に伴う経過措置）
The provisions of Article 349-3, paragraph (42) of the Local Tax Act as amended by the provisions of the preceding Article (referred to as the "New Local Tax Act" in the following paragraph) apply to fixed assets tax for fiscal year 2004 and thereafter imposed on the fixed assets prescribed in that paragraph (excluding houses and depreciable assets acquired on or before September 30, 2003), and for fixed assets tax up to fiscal year 2003 imposed on land among the fixed assets prescribed in Article 348, paragraph (2), item (xxxi) of the Local Tax Act prior to amendment by the provisions of the preceding Article, and for fixed assets tax imposed on houses and depreciable assets acquired on or before September 30, 2003 among the fixed assets prescribed in that item, the provisions then in force continue to govern.
The provisions of Article 702, paragraph (2) of the New Local Tax Act (limited to the part concerning the provisions of Article 349-3, paragraph (42) of the New Local Tax Act) apply to city planning tax for fiscal year 2004 and thereafter imposed on land or houses (excluding houses acquired on or before September 30, 2003) to which the provisions of Article 349-3, paragraph (42) of the New Local Tax Act apply, and for city planning tax up to fiscal year 2003 imposed on land to which the provisions of Article 348, paragraph (2), item (xxxi) of the Local Tax Act prior to amendment by the provisions of the preceding Article apply and for city planning tax imposed on houses acquired on or before September 30, 2003 to which the provisions of that item apply, the provisions then in force continue to govern.
新地方税法第七百二条第二項の規定（新地方税法第三百四十九条の三第四十二項の規定に関する部分に限る。）は、新地方税法第三百四十九条の三第四十二項の規定の適用を受ける土地又は家屋（平成十五年九月三十日までに取得された家屋を除く。）に対して課する平成十六年度以後の年度分の都市計画税について適用し、前条の規定による改正前の地方税法第三百四十八条第二項第三十一号の規定の適用を受ける土地に対して課する平成十五年度分までの都市計画税及び同号の規定の適用を受ける平成十五年九月三十日までに取得された家屋に対して課する都市計画税については、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)
New Local Tax Actmachine translation
「新地方税法」
In Article 12 of the supplementary provisions (附則) of Act No. 51 of 2003, the Local Tax Act as amended by Article 11 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 12, paragraph (2)