Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation; provided, however, that the provisions adding 16 Articles to the Supplementary Provisions (limited to the part relating to Article 45 of the Supplementary Provisions) come into effect on January 1, 2012.
この法律は、公布の日から施行する。ただし、附則に十六条を加える改正規定（附則第四十五条に係る部分に限る。）は、平成二十四年一月一日から施行する。
Supplementary Provisions, Article 1-2Transitional Measures Concerning Real Property Acquisition Tax
第一条の二（不動産取得税に関する経過措置）
The provisions of Article 51, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended apply to real property acquisition tax to be imposed on the acquisition of replacement houses prescribed in paragraph (1) of that Article and of land used as the site of replacement houses prescribed in paragraph (2) of that Article that are acquired on or after March 11, 2011.
改正後の附則第五十一条第一項及び第二項の規定は、平成二十三年三月十一日以後に取得された同条第一項に規定する代替家屋及び同条第二項に規定する代替家屋の敷地の用に供する土地の取得に対して課すべき不動産取得税について適用する。
Supplementary Provisions, Article 2Transitional Measures Concerning Automobile Acquisition Tax
第二条（自動車取得税に関する経過措置）
The provisions of Article 52 of the Supplementary Provisions of the Local Tax Act as amended apply to the acquisition, on or after March 11, 2011, of a replacement motor vehicle under paragraph (1) of that Article.
改正後の附則第五十二条の規定は、平成二十三年三月十一日以後の同条第一項の代替自動車の取得について適用する。
Supplementary Provisions, Article 3Transitional Measures Concerning Automobile Tax
第三条（自動車税に関する経過措置）
The provisions of Article 54 of the Supplementary Provisions of the Local Tax Act as amended apply to automobile tax to be imposed on motor vehicles prescribed in Article 145, paragraph (1) of that Act that are acquired on or after March 11, 2011.
改正後の附則第五十四条の規定は、平成二十三年三月十一日以後に取得された第百四十五条第一項に規定する自動車に対して課すべき自動車税について適用する。
Supplementary Provisions, Article 4Transitional Measures Concerning Light Motor Vehicle Tax
第四条（軽自動車税に関する経過措置）
The provisions of Article 57 of the Supplementary Provisions of the Local Tax Act as amended apply to light motor vehicle tax to be imposed on light motor vehicles, etc. prescribed in Article 442-2, paragraph (1) of that Act that are acquired on or after March 11, 2011.
改正後の附則第五十七条の規定は、平成二十三年三月十一日以後に取得された第四百四十二条の二第一項に規定する軽自動車等に対して課すべき軽自動車税について適用する。
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)
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)