Supplementary Provisions, Article 18Transitional Measures Concerning City Planning Tax
第十八条（都市計画税に関する経過措置）
Except as otherwise provided, the portion of the provisions of the New Act concerning city planning tax applies to city planning tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2002.
別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、平成十五年度以後の年度分の都市計画税について適用し、平成十四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 of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraphs (26), (35) and (41) of the New Act), and Article 15-2, paragraph (2) and Article 15-3, paragraph (2) of the Supplementary Provisions of the New Act, apply to city planning tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2003.
新法第七百二条第二項の規定（新法第三百四十九条の三第二十六項、第三十五項及び第四十一項の規定に関する部分に限る。）並びに新法附則第十五条の二第二項及び第十五条の三第二項の規定は、平成十六年度以後の年度分の都市計画税について適用し、平成十五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。
The provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraphs (28) through (31) of the New Act) apply to city planning tax for fiscal years from fiscal year 2007 onward imposed on land or houses to which the provisions of Article 349-3, paragraphs (28) through (31) of the New Act apply (excluding houses acquired on or before March 31, 2006), and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2006 imposed on land to which the provisions of Article 349-3, paragraphs (28) through (31) of the Former Act apply, and city planning tax imposed on houses acquired on or before March 31, 2006 to which those provisions apply.
新法第七百二条第二項の規定（新法第三百四十九条の三第二十八項から第三十一項までの規定に関する部分に限る。）は、新法第三百四十九条の三第二十八項から第三十一項までの規定の適用を受ける土地又は家屋（平成十八年三月三十一日までに取得された家屋を除く。）に対して課する平成十九年度以後の年度分の都市計画税について適用し、旧法第三百四十九条の三第二十八項から第三十一項までの規定の適用を受ける土地に対して課する平成十八年度分までの都市計画税及びこれらの規定の適用を受ける平成十八年三月三十一日までに取得された家屋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。
The provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraph (36) of the New Act) apply to city planning tax for fiscal years from fiscal year 2007 onward imposed on houses to which the provisions of Article 349-3, paragraph (36) of the New Act apply that are acquired on or after April 1, 2006, and the provisions then in force continue to govern city planning tax imposed on houses to which the provisions of Article 349-3, paragraph (36) of the Former Act apply that were acquired on or before March 31, 2006.
新法第七百二条第二項の規定（新法第三百四十九条の三第三十六項の規定に関する部分に限る。）は、平成十八年四月一日以後に取得された新法第三百四十九条の三第三十六項の規定の適用を受ける家屋に対して課する平成十九年度以後の年度分の都市計画税について適用し、平成十八年三月三十一日までに取得された旧法第三百四十九条の三第三十六項の規定の適用を受ける家屋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。
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 9 of 2003.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 9 of 2003 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (8)