Supplementary Provisions, Article 15Application of Provisions on City Planning Tax
第十五条（都市計画税に関する規定の適用）
Except as provided in paragraphs (2) through (4), the provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1976, and the provisions then in force continue to govern city planning tax up to fiscal year 1975.
With regard to city planning tax for each fiscal year from fiscal year 1979 on imposed on houses to which the provisions of Article 7, paragraph (9) of the Supplementary Provisions apply, the phrase "land or houses to which the provisions of Article 349-3, paragraphs (10) through (12), (14), (15), (18) or (19) apply" in Article 702, paragraph (2) of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1979) is deemed to be replaced with "houses to which the provisions of Article 349-3, paragraph (10) or (12) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 1976), which remain in force pursuant to the provisions of Article 7, paragraph (9) of the Supplementary Provisions of that Act, apply".
附則第七条第九項の規定の適用を受ける家屋に対して課する昭和五十四年度以降の各年度分の都市計画税については、地方税法等の一部を改正する法律（昭和五十四年法律第十二号）第一条の規定による改正後の地方税法第七百二条第二項中「第三百四十九条の三第十項から第十二項まで、第十四項、第十五項、第十八項又は第十九項の規定の適用を受ける土地又は家屋」とあるのは、「地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第七条第九項の規定によりなおその効力を有することとされる同法による改正前の地方税法第三百四十九条の三第十項又は第十二項の規定の適用を受ける家屋」とする。
The provisions of Article 15, paragraph (10) of the Supplementary Provisions of the New Act apply, from city planning tax for fiscal year 1976, to houses prescribed in that paragraph that were acquired on or after January 2, 1975.
新法附則第十五条第十項の規定は、昭和五十年一月二日以後において取得された同項に規定する家屋について、昭和五十一年度分の都市計画税から適用する。
The provisions of Article 15, paragraph (11) of the Supplementary Provisions of the Former Act remain in force with respect to city planning tax imposed on houses prescribed in that paragraph that were acquired up to January 1, 1975. In this case, the phrase "1/2" in that paragraph is deemed to be replaced with "7/12".
旧法附則第十五条第十一項の規定は、昭和五十年一月一日までの間において取得された同項に規定する家屋に対して課する都市計画税については、なおその効力を有する。この場合において、同項中「二分の一」とあるのは、「十二分の七」とする。
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)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 1976.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 7 of 1976 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (3)