Supplementary Provisions, Article 16Transitional Measures Concerning City Planning Tax

①Except as provided in the following paragraph, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal years beginning with fiscal year 1993, and with regard to city planning tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.

②The provisions of Article 702-3 of the New Act, and Article 17, Article 17-2, paragraph (2), Article 25, Article 25-2, Article 27, Article 27-2, and Article 29-6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal years beginning with fiscal year 1994, and with regard to city planning tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern.