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Supplementary Provisions, Article 13Transitional Measures Concerning City Planning Tax

第十三条(都市計画税に関する経過措置)

The provisions of the New Act relating to city planning tax 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.

新法の規定中都市計画税に関する部分は、平成六年度以後の年度分の都市計画税について適用し、平成五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。

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