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Supplementary Provisions, Article 13Application of Provisions on City Planning Tax

第十三条（都市計画税に関する規定の適用）

Except as provided in the following paragraph, the provisions of Article 702, paragraph (1) of the New Act and Article 27-2 of the Supplementary Provisions of the New Act, the provisions of Articles 29 through 29-5 of the Supplementary Provisions of the New Act in so far as they relate to city planning tax, and the provisions of Article 32-3 of the Supplementary Provisions of the New Act apply from city planning tax for fiscal year 1972, and the provisions then in force continue to govern city planning tax up to fiscal year 1971.

次項に定めるものを除き、新法第七百二条第一項及び新法附則第二十七条の二の規定、新法附則第二十九条から第二十九条の五までの規定中都市計画税に関する部分並びに新法附則第三十二条の三の規定は、昭和四十七年度分の都市計画税から適用し、昭和四十六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。

With regard to the application of the provisions of Article 27-2 of the Supplementary Provisions of the New Act to city planning tax on farmland in urbanization promotion areas set forth in items (ii) and (iii) of the table in Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act, the provisions are applied in accordance with the rules of Article 9, paragraph (8) of the Supplementary Provisions.

新法附則第十九条の三第一項の表の第二号及び第三号に掲げる市街化区域農地に対して課する都市計画税に係る新法附則第二十七条の二の規定の適用については、附則第九条第八項の規定の例によるものとする。