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Supplementary Provisions, Article 9Transitional Measures Concerning City Planning Tax

第九条(都市計画税に関する経過措置)

Except as provided for in the following paragraph, the portion of the provisions of the New Act concerning city planning tax applies to city planning tax for fiscal years from fiscal year 2002 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2001.

次項に定めるものを除き、新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。

The provisions then in force continue to govern city planning tax imposed on warehouses, etc. prescribed in of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from January 2, 1995 to March 31, 2002.

平成七年一月二日から平成十四年三月三十一日までの間に新設され、又は増設されたに規定する倉庫等に対して課する都市計画税については、なお従前の例による。

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