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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)

Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply beginning with city planning tax for fiscal year 1980, and for city planning tax for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern.

別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、昭和五十五年度分の都市計画税から適用し、昭和五十四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。

For city planning tax imposed on the houses prescribed in and of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern.

昭和五十四年一月一日までに取得された及びに規定する家屋に対して課する都市計画税については、なお従前の例による。

For city planning tax imposed on the storage facilities prescribed in of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern.

昭和五十四年一月一日までに取得されたに規定する保管施設に対して課する都市計画税については、なお従前の例による。

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