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Supplementary Provisions, Article 11Transitional Measures Concerning City Planning Tax

第十一条(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 2007 and thereafter, and, for city planning tax for fiscal year 2006 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 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, 2005 to March 31, 2007, the provisions then in force continue to govern.

平成十七年四月一日から平成十九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。

For city planning tax imposed on houses prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from July 1, 2005 to March 31, 2007, the provisions then in force continue to govern.

平成十七年七月一日から平成十九年三月三十一日までの間に取得されたに規定す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。

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