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Supplementary Provisions, Article 15-12Reading Replacement for Houses Subject to Article 15-6 through the Preceding Article of the Supplementary Provisions

第十五条の十二(附則第十五条の六から前条までの規定の適用を受ける家屋に関する読替え)

Where Article 352-3 applies to a house subject to the provisions of Article 15-6 of the Supplementary Provisions through the preceding Article, with regard to the application of Article 352-3, in Article 352-3, "of the fixed assets tax amount" is deemed to be replaced with "of the fixed assets tax amount (for a house subject to the provisions of Articles 15-6 through 15-11 of the Supplementary Provisions, the amount after application of those provisions; the same applies hereinafter in this Article)".

附則第十五条の六から前条までの規定の適用を受ける家屋について第三百五十二条の三の規定の適用がある場合における同条の規定の適用については、同条中「固定資産税額の」とあるのは、「固定資産税額(附則第十五条の六から第十五条の十一までの規定の適用を受ける家屋にあつては、これらの規定の適用後の額。以下この条において同じ。)の」とする。

Where Article 702-4-2 applies to a house subject to the provisions of the preceding Article, with regard to the application of Article 702-4-2, in Article 702-4-2, "of the city planning tax amount" is deemed to be replaced with "of the city planning tax amount (for a house subject to the provisions of Article 15-11 of the Supplementary Provisions, the amount after application of that Article; the same applies hereinafter in this Article)".

前条の規定の適用を受ける家屋について第七百二条の四の二の規定の適用がある場合における同条の規定の適用については、同条中「都市計画税額の」とあるのは、「都市計画税額(附則第十五条の十一の規定の適用を受ける家屋にあつては、同条の規定の適用後の額。以下この条において同じ。)の」とする。

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