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Supplementary Provisions, Article 20Transitional Measures Concerning City Planning Tax

第二十条(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 2006 and thereafter, and, for city planning tax for fiscal year 2005 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、平成十八年度以後の年度分の都市計画税について適用し、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 imposed on fixed assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1998 to March 31, 2006, the provisions then in force continue to govern.

平成十年四月一日から平成十八年三月三十一日までの間に取得されたに規定する固定資産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 station buildings, etc. prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1999 to March 31, 2006, the provisions then in force continue to govern.

平成十一年一月二日から平成十八年三月三十一日までの間に取得されたに規定する停車場建物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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