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Supplementary Provisions

附 則

This Act comes into effect on the date of promulgation.

この法律は、公布の日から施行する。

Regarding fixed assets tax and city planning tax imposed on farmland in urbanization promotion areas, with a view to making taxation appropriate, a review is to be conducted taking comprehensively into consideration the state of urbanization and other matters, and necessary measures are to be taken, based on the result of that review, so that they apply from fixed assets tax and city planning tax for fiscal year 1973.

市街化区域農地に対して課する固定資産税及び都市計画税については、課税の適正化を図るため市街化の形成状況等を総合的に考慮して検討を加え、その結果に基づき、昭和四十八年度分の固定資産税及び都市計画税から適用されるよう必要な措置が講ぜられるべきものとする。

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