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Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions for Fixed Assets Tax or City Planning Tax Imposed on Farmland in an Urbanization Promotion Area

第九条（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置）

The provisions of Articles 19-3 and 27 of the Supplementary Provisions of the New Act do not apply to fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 1996 imposed on farmland in an urbanization promotion area prescribed in of the Supplementary Provisions of the Former Act, located on the assessment date for fiscal year 1993, to which the proviso to of the Supplementary Provisions of the Former Act (including the case where applied mutatis mutandis pursuant to of the Supplementary Provisions of the Former Act) applied with regard to fixed assets tax for fiscal year 1993 (including, among land deemed under of the Supplementary Provisions of the Former Act to have been located as farmland in an urbanization promotion area on the assessment date for fiscal year 1991, or land deemed under of the Supplementary Provisions of the Former Act as applied mutatis mutandis pursuant to to have been located as farmland in an urbanization promotion area on the assessment date for the fiscal year in which the urbanization promotion area was designated, such deemed land, where farmland in an urbanization promotion area similar to the deemed land is land to which the proviso to of the Supplementary Provisions of the Former Act applied with regard to fixed assets tax for fiscal year 1993).

新法附則第十九条の三及び第二十七条の規定は、平成五年度に係る賦課期日において所在するに規定する市街化区域農地で平成五年度分の固定資産税についてただし書（において準用する場合を含む。）の規定の適用を受けたもの（の規定により平成三年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地又はにおいて準用するの規定により市街化区域設定年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地のうち、当該みなされた土地に類似する市街化区域農地が平成五年度分の固定資産税についてただし書の規定の適用を受けた土地である場合における当該みなされた土地を含む。）に対して課する平成六年度から平成八年度までの各年度分の固定資産税又は都市計画税については、適用しない。

The provisions of and of the Supplementary Provisions of the Former Act remain in force with regard to fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 1996 imposed on farmland in an urbanization promotion area to which the provisions of the preceding paragraph apply. In this case, in of the Supplementary Provisions of the Former Act, "one-half" is deemed to be replaced with "one-third", and in of the Supplementary Provisions of the Former Act, "the preceding Article" is deemed to be replaced with " of the Supplementary Provisions", " of the Supplementary Provisions" is deemed to be replaced with " prior to amendment by the , as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.", "one-half" is deemed to be replaced with "one-third", and "price'" is deemed to be replaced with "two-thirds of the price'".

及びの規定は、前項の規定の適用を受ける市街化区域農地に対して課する平成六年度から平成八年度までの各年度分の固定資産税又は都市計画税については、なおその効力を有する。この場合において、中「二分の一」とあるのは「三分の一」と、中「」とあるのは「」と、「」とあるのは「地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用されるによる改正前の」と、「二分の一」とあるのは「三分の一」と、「価格」」とあるのは「価格の三分の二の額」」とする。

In the case where the provisions of the preceding two paragraphs apply, with respect to the application of the provisions of the Local Tax Act as amended by the (limited to the part relating to fixed assets tax or city planning tax), the words set forth in the middle column of the following table in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the words set forth in the right-hand column of the same table, respectively.

of the Supplementary Provisionsor or prior to amendment by the , as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
, main clause of the Supplementary Provisions, main clause of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisionsor or prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
, main clause of the Supplementary Provisions, main clause of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisionsor or prior to amendment by the , as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
, main clause of the Supplementary Provisions, main clause of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisionsor or prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
, main clause of the Supplementary Provisions, main clause of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions prior to amendment by the , as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
the tax base amount of fixed assets tax for the previous fiscal yearthe tax base amount of fixed assets tax for the previous fiscal year (for farmland in an urbanization promotion area among such farmland to which the proviso to prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (including the case where applied mutatis mutandis pursuant to of that ) applies in calculating the amount of fixed assets tax for the relevant fiscal year, the amount obtained by multiplying the tax base amount of fixed assets tax for that previous fiscal year by the rate set forth in the right-hand column of the table in of that for the relevant fiscal year)
of the Supplementary Provisions"" and " of the Supplementary Provisions" are deemed to be replaced with " of the Supplementary Provisions""in , 'the previous fiscal year' is deemed to be replaced with 'the "previous fiscal year" in of the Supplementary Provisions as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter referred to as the "1993 Amending Act" in this paragraph)
"farmland in an urbanization promotion area""farmland in an urbanization promotion area", and "the provisions of " is deemed to be replaced with "the provisions of of the Supplementary Provisions as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act"
adjusted fixed assets tax amount for farmland in an urbanization promotion area"adjusted fixed assets tax amount for farmland in an urbanization promotion area", "the Local Tax Act prior to amendment by the (hereinafter referred to as the 'Pre-1995 Amendment Local Tax Act' in )" is deemed to be replaced with "the Local Tax Act prior to amendment by the , as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act (hereinafter referred to as the 'Pre-1995 Amendment Local Tax Act' in )", "" is deemed to be replaced with ", as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act", "the Local Tax Act prior to amendment by the provisions of (hereinafter referred to as the 'Pre-1996 Amendment Local Tax Act' in )" is deemed to be replaced with "the Local Tax Act prior to amendment by the provisions of , as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of of the Supplementary Provisions of the 1996 Amending Act (hereinafter referred to as the 'Pre-1996 Amendment Local Tax Act' in )", "" is deemed to be replaced with ", as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of of the Supplementary Provisions of the 1996 Amending Act", ", the Pre-1995 Amendment Local Tax Act" is deemed to be replaced with ", the Pre-1995 Amendment Local Tax Act as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act", and "the burden adjustment rate to the Pre-1996 Amendment Local Tax Act" is deemed to be replaced with "the burden adjustment rate to the Pre-1996 Amendment Local Tax Act as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of of the Supplementary Provisions of the 1996 Amending Act"
of the Supplementary Provisions prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions of the Supplementary Provisions prior to amendment by the , as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions prior to amendment by the , as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
the tax base amount of city planning tax for the previous fiscal yearthe tax base amount of city planning tax for the previous fiscal year (for farmland in an urbanization promotion area among such farmland for which the rules of the proviso to prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (including the case where applied mutatis mutandis pursuant to of that ) are to be followed in calculating the amount of city planning tax for the relevant fiscal year, the amount obtained by multiplying the tax base amount of city planning tax for that previous fiscal year by the rate set forth in the right-hand column of the table in of that for the relevant fiscal year)
of the Supplementary Provisions"" and " of the Supplementary Provisions" are deemed to be replaced with " of the Supplementary Provisions", and "fixed assets tax for the previous fiscal year" is deemed to be replaced with "city planning tax for the previous fiscal year""in , 'fixed assets tax for the previous fiscal year' is deemed to be replaced with 'the "city planning tax for the previous fiscal year" in of the Supplementary Provisions as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter referred to as the "1993 Amending Act" in this paragraph)
excluding.)"excluding.)", and "the provisions of " is deemed to be replaced with "the provisions of of the Supplementary Provisions as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act"
"""", "the Local Tax Act prior to amendment by the (hereinafter referred to as the 'Pre-1995 Amendment Local Tax Act' in )" is deemed to be replaced with "the Local Tax Act prior to amendment by the , as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act (hereinafter referred to as the 'Pre-1995 Amendment Local Tax Act' in )", "" is deemed to be replaced with ", as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act", "the Local Tax Act prior to amendment by the provisions of (hereinafter referred to as the 'Pre-1996 Amendment Local Tax Act' in )" is deemed to be replaced with "the Local Tax Act prior to amendment by the provisions of , as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of of the Supplementary Provisions of the 1996 Amending Act (hereinafter referred to as the 'Pre-1996 Amendment Local Tax Act' in )", "" is deemed to be replaced with ", as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of of the Supplementary Provisions of the 1996 Amending Act", ", the Pre-1995 Amendment Local Tax Act" is deemed to be replaced with ", the Pre-1995 Amendment Local Tax Act as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act", and "the burden adjustment rate to the Pre-1996 Amendment Local Tax Act" is deemed to be replaced with "the burden adjustment rate to the Pre-1996 Amendment Local Tax Act as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of of the Supplementary Provisions of the 1996 Amending Act"
of the Supplementary ProvisionsSpecified Farmland in an Urbanization Promotion Areafarmland in an urbanization promotion area to which the provisions of prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. apply (hereinafter referred to as "Specified Farmland in an Urbanization Promotion Area" in )
of the Supplementary Provisions of the Supplementary Provisions prior to amendment by the , as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions of the Supplementary Provisions prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions and of the Supplementary Provisions prior to amendment by the , as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. and prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions of the Supplementary Provisions prior to amendment by the , as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
, , or of the Supplementary Provisions prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., of the Supplementary Provisions, prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. or of the Supplementary Provisions
of the Supplementary Provisionsthe proviso to of the Supplementary Provisionsthe proviso to prior to amendment by the , as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
or of the Supplementary Provisions prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. or of the Supplementary Provisions
of the Supplementary Provisionsthe proviso to of the Supplementary Provisionsthe proviso to prior to amendment by the , as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions of the Supplementary Provisions, prior to amendment by the , as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.,
( of the Supplementary Provisions( prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
of the Supplementary Provisions, , and of the Supplementary Provisions prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., of the Supplementary Provisions, prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., of the Supplementary Provisions

前二項による改正後の地方税法の規定（固定資産税又は都市計画税に関する部分に限る。）の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

イ又は又は地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用されるによる改正前の
のにおいてなお効力を有するものとして読み替えて適用されるによる改正前のの
本文においてなお効力を有するものとして読み替えて適用されるによる改正前の本文
ロ又は又はにおいてなお効力を有するものとして読み替えて適用されるによる改正前の
においてなお効力を有するものとして読み替えて適用されるによる改正前の
本文においてなお効力を有するものとして読み替えて適用されるによる改正前の本文
又は又は地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用されるによる改正前の
のにおいてなお効力を有するものとして読み替えて適用されるによる改正前のの
本文においてなお効力を有するものとして読み替えて適用されるによる改正前の本文
又は又はにおいてなお効力を有するものとして読み替えて適用されるによる改正前の
においてなお効力を有するものとして読み替えて適用されるによる改正前の
本文においてなお効力を有するものとして読み替えて適用されるによる改正前の本文
地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用されるによる改正前の
前年度分の固定資産税の課税標準額前年度分の固定資産税の課税標準額（当該市街化区域農地のうち、当該年度分の固定資産税額の算定についてただし書（において準用する場合を含む。）の規定の適用を受けるものにあつては、当該前年度分の固定資産税の課税標準額に当該年度に係るの表の下欄に掲げる率を乗じて得た額）
「」とあり、及び「」とあるのは「」「の「前年度分」とあるのは「地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「平成五年改正法」という。）附則第九条第三項において読み替えて適用されるの「前年度分」
「市街化区域農地」「市街化区域農地」と、「の規定」とあるのは「平成五年改正法附則第九条第三項において読み替えて適用されるの規定」
市街化区域農地調整固定資産税額」市街化区域農地調整固定資産税額」と、「による改正前の地方税法（以下において「平成七年改正前の地方税法」という。）」とあるのは「による改正前のにおいて読み替えて適用される平成七年改正法による改正前の地方税法（以下において「平成七年改正前の地方税法」という。）」と、「平成七年改正前の」とあるのは「平成七年改正法による改正前のにおいて読み替えて適用される平成七年改正前の」と、「の規定による改正前の地方税法（以下において「平成八年改正前の地方税法」という。）」とあるのは「の規定による改正前のにおいて読み替えて適用されるの規定による改正前の地方税法（以下において「平成八年改正前の地方税法」という。）」と、「平成八年改正前の」とあるのは「の規定による改正前のにおいて読み替えて適用される平成八年改正前の」と、「、平成七年改正前の地方税法」とあるのは「、平成七年改正法による改正前のにおいて読み替えて適用される平成七年改正前の地方税法」と、「負担調整率に平成八年改正前の地方税法」とあるのは「負担調整率にの規定による改正前のにおいて読み替えて適用される平成八年改正前の地方税法」
においてなお効力を有するものとして読み替えて適用されるによる改正前の
地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用されるによる改正前の
地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用されるによる改正前の
においてなお効力を有するものとして読み替えて適用される
前年度分の都市計画税の課税標準額前年度分の都市計画税の課税標準額（当該市街化区域農地のうち、当該年度分の都市計画税額の算定についてただし書（において準用する場合を含む。）の規定の例によることとされるものにあつては、当該前年度分の都市計画税の課税標準額に当該年度に係るの表の下欄に掲げる率を乗じて得た額）
「」とあり、及び「」とあるのは「」と、「前年度分の固定資産税」とあるのは「前年度分の都市計画税」「の「前年度分の固定資産税」とあるのは「地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「平成五年改正法」という。）附則第九条第三項において読み替えて適用されるの「前年度分の都市計画税」
除く。）」除く。）」と、「の規定」とあるのは「平成五年改正法附則第九条第三項において読み替えて適用されるの規定」
「」「」と、「による改正前の地方税法（以下において「平成七年改正前の地方税法」という。）」とあるのは「による改正前のにおいて読み替えて適用される平成七年改正法による改正前の地方税法（以下において「平成七年改正前の地方税法」という。）」と、「平成七年改正前の」とあるのは「平成七年改正法による改正前のにおいて読み替えて適用される平成七年改正前の」と、「の規定による改正前の地方税法（以下において「平成八年改正前の地方税法」という。）」とあるのは「の規定による改正前のにおいて読み替えて適用されるの規定による改正前の地方税法（以下において「平成八年改正前の地方税法」という。）」と、「平成八年改正前の」とあるのは「の規定による改正前のにおいて読み替えて適用される平成八年改正前の」と、「、平成七年改正前の地方税法」とあるのは「、平成七年改正法による改正前のにおいて読み替えて適用される平成七年改正前の地方税法」と、「負担調整率に平成八年改正前の地方税法」とあるのは「負担調整率にの規定による改正前のにおいて読み替えて適用される平成八年改正前の地方税法」
特定市街化区域農地ににおいてなお効力を有するものとして読み替えて適用されるによる改正前のの規定の適用を受ける市街化区域農地（以下において「特定市街化区域農地」という。）に
地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用されるによる改正前の
においてなお効力を有するものとして読み替えて適用されるによる改正前の
及び地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用されるによる改正前の及びにおいてなお効力を有するものとして読み替えて適用されるによる改正前の
の地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用されるによる改正前のの
、、又はにおいてなお効力を有するものとして読み替えて適用されるによる改正前の、、においてなお効力を有するものとして読み替えて適用されるによる改正前の又は
ただし書地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用されるによる改正前のただし書
又はにおいてなお効力を有するものとして読み替えて適用されるによる改正前の又は
ただし書地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用されるによる改正前のただし書
、地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用されるによる改正前の、
（（においてなお効力を有するものとして読み替えて適用されるによる改正前の
においてなお効力を有するものとして読み替えて適用されるによる改正前の
、、、においてなお効力を有するものとして読み替えて適用されるによる改正前の、、においてなお効力を有するものとして読み替えて適用されるによる改正前の、
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