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Supplementary Provisions

附 則

Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation.

この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。

Supplementary Provisions, Article 13Transitional Measures Accompanying Partial Amendment of the Local Tax Act

第十三条(地方税法の一部改正に伴う経過措置)

The provisions of the Local Tax Act as amended by the provisions of concerning city planning tax apply to city planning tax for fiscal year 2002 and thereafter, and the provisions then in force continue to govern city planning tax up to fiscal year 2001.

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、平成十四年度以後の年度分の都市計画税について適用し、平成十三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。

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