1 article
Supplementary Provisions, Article 18
第十八条
Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of Article 2 concerning city planning tax apply to city planning tax for fiscal year 1992 and thereafter, and for city planning tax up to fiscal year 1991, the provisions then in force continue to govern.
別段の定めがあるものを除き、第二条の規定による改正後の地方税法の規定中都市計画税に関する部分は、平成四年度以後の年度分の都市計画税について適用し、平成三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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.