Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on October 1, 2011.
この法律は、平成二十三年十月一日から施行する。
Supplementary Provisions, Article 24Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第二十四条（地方税法の一部改正に伴う経過措置）
The provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property prescribed in Article 73-4, paragraph (1), items (xvi) and (xvii) of the Local Tax Act before its amendment by the preceding Article (hereinafter in this Article referred to as the "Former Local Tax Act") that were made before the Effective Date.
施行日前の前条の規定による改正前の地方税法（以下この条において「旧地方税法」という。）第七十三条の四第一項第十六号及び第十七号に規定する不動産の取得に対して課する不動産取得税については、なお従前の例による。
The provisions of Article 348, paragraph (2), item (xix) of the Local Tax Act as amended by the preceding Article (referred to as the "New Local Tax Act" in the following paragraph) apply to fixed assets tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2011 imposed on fixed assets prescribed in Article 348, paragraph (2), items (xix) and (xix)-2 of the Former Local Tax Act.
前条の規定による改正後の地方税法（次項において「新地方税法」という。）第三百四十八条第二項第十九号の規定は、平成二十四年度以後の年度分の固定資産税について適用し、旧地方税法第三百四十八条第二項第十九号及び第十九号の二に規定する固定資産に対して課する平成二十三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 702-2, paragraph (2) of the New Local Tax Act (limited to the part relating to the provisions of Article 348, paragraph (2), item (xix) of the New Local Tax Act) apply to city planning tax for fiscal year 2012 and thereafter imposed on land or houses to which the provisions of that item apply, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land or houses to which the provisions of Article 348, paragraph (2), items (xix) and (xix)-2 of the Former Local Tax Act apply.
新地方税法第七百二条の二第二項の規定（新地方税法第三百四十八条第二項第十九号の規定に関する部分に限る。）は、同号の規定の適用を受ける土地又は家屋に対して課する平成二十四年度以後の年度分の都市計画税について適用し、旧地方税法第三百四十八条第二項第十九号及び第十九号の二の規定の適用を受ける土地又は家屋に対して課する平成二十三年度分までの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)
Former Local Tax Actmachine translation
「旧地方税法」
In Article 24 of the supplementary provisions (附則) of Act No. 26 of 2011, the Local Tax Act as it stood before Article 23 of those supplementary provisions amended it.
Short name set inSupplementary Provisions, Article 24, paragraph (1)· applies only in this article
New Local Tax Actmachine translation
「新地方税法」
In Article 24 of the supplementary provisions (附則) of Act No. 26 of 2011, the Local Tax Act as amended by Article 23 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 24, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 24, paragraph (3)