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Supplementary Provisions, Article 10Transitional Measures Concerning City Planning Tax

第十条（都市計画税に関する経過措置）

Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2005 and thereafter, and, for city planning tax for fiscal year 2004 and earlier, the provisions then in force continue to govern.

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、平成十七年度以後の年度分の都市計画税について適用し、平成十六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 relating to the provisions of Article 349-3, paragraph (10) of the New Act) apply to city planning tax for fiscal year 2006 and thereafter imposed on houses subject to the application of Article 349-3, paragraph (10) of the New Act, and, for city planning tax for fiscal year 2005 and earlier imposed on houses subject to the application of of the Former Act, the provisions then in force continue to govern.

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十項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十項の規定の適用を受ける家屋に対して課する平成十八年度以後の年度分の都市計画税について適用し、の規定の適用を受ける家屋に対して課する平成十七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。

For city planning tax for fiscal year 2005 and earlier imposed on houses subject to the application of of the Former Act, the provisions then in force continue to govern.

の規定の適用を受ける家屋に対して課する平成十七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 relating to the provisions of Article 349-3, paragraph (37) of the New Act) apply to city planning tax for fiscal year 2008 and thereafter imposed on land and houses acquired on or after April 1, 2007 that are subject to the application of Article 349-3, paragraph (37) of the New Act, and, for city planning tax imposed on land and houses acquired by March 31, 2007 that are subject to the application of of the Former Act, the provisions then in force continue to govern.

新法第七百二条第二項の規定（の規定に関する部分に限る。）は、平成十九年四月一日以後に取得されたの規定の適用を受ける土地及び家屋に対して課する平成二十年度以後の年度分の都市計画税について適用し、平成十九年三月三十一日までに取得されたの規定の適用を受ける土地及び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 relating to the provisions of Article 349-3, paragraph (38) of the New Act) apply to city planning tax for fiscal year 2008 and thereafter imposed on land and houses (excluding houses acquired by March 31, 2007) that are subject to the application of Article 349-3, paragraph (38) of the New Act, and, for city planning tax for fiscal year 2007 and earlier imposed on land subject to the application of of the Former Act and city planning tax imposed on houses acquired by March 31, 2007 that are subject to the application of , the provisions then in force continue to govern.

新法第七百二条第二項の規定（の規定に関する部分に限る。）は、の規定の適用を受ける土地及び家屋（平成十九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二十年度以後の年度分の都市計画税について適用し、の規定の適用を受ける土地に対して課する平成十九年度分までの都市計画税及びの規定の適用を受ける平成十九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。

For city planning tax imposed on specified warehouses and specified sheds prescribed in of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2004 to March 31, 2005, the provisions then in force continue to govern.

平成十六年四月一日から平成十七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特定倉庫及び特定上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 15-2, paragraph (2) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal year 2006 and thereafter, and, for city planning tax for fiscal year 2005 and earlier imposed on fixed assets (excluding depreciable assets) prescribed in Article 15-2, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

新法附則第十五条の二第二項の規定は、平成十八年度以後の年度分の都市計画税について適用し、に規定する固定資産（償却資産を除く。）に対して課する平成十七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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