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Supplementary Provisions, Article 12Transitional Measures Concerning City Planning Tax

第十二条(都市計画税に関する経過措置)

The provisions of Article 702-3 of the New Act apply from city planning tax for fiscal year 1978, and for city planning tax up to fiscal year 1977, the provisions then in force continue to govern.

新法第七百二条の三の規定は、昭和五十三年度分の都市計画税から適用し、昭和五十二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。

The provisions of of the Supplementary Provisions of the Former Act (limited to the portion relating to city planning tax) remain in force with respect to city planning tax imposed on the fixed assets prescribed in that were acquired during the period up to January 1, 1977.

の規定(都市計画税に関する部分に限る。)は、昭和五十二年一月一日までの間において取得されたに規定する固定資産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。

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