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Supplementary Provisions, Article 18Application of Provisions on City Planning Tax

第十八条(都市計画税に関する規定の適用)

The provisions of Article 702, paragraph (2) of the New Act and the provisions of Article 15, paragraphs (15) and (16) of the Supplementary Provisions of the New Act (limited to the part relating to city planning tax) apply from city planning tax for fiscal year 1977, and the provisions then in force continue to govern city planning tax up to fiscal year 1976.

新法第七百二条第二項の規定並びに新法附則第十五条第十五項及び第十六項の規定(都市計画税に関する部分に限る。)は、昭和五十二年度分の都市計画税から適用し、昭和五十一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。

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