Supplementary Provisions, Article 13Transitional Measures Concerning City Planning Tax

①The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (37) of the New Act) apply to city planning tax for fiscal year 1999 and thereafter imposed on houses prescribed in Article 349, paragraph (37) of the New Act that were acquired on or after January 2, 1998.

②The provisions then in force continue to govern city planning tax imposed on fixed assets used for the business prescribed in Article 3, paragraph (1), item (ii) of the Act on Dissolution of the Foreign Trade Pier Public Corporation and Succession to Its Business prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1991 and March 31, 1998 by a designated corporation prescribed in that paragraph, and on fixed assets used for specified-use port facilities prescribed in Article 55-7, paragraph (2) of the Port and Harbour Act prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1993 and March 31, 1998 by a corporation equivalent to a designated corporation prescribed in that paragraph.