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 otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal year 2011 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2010.
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、平成二十三年度以後の年度分の都市計画税について適用し、平成二十二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 houses prescribed in Article 349-3, paragraph (23) of the Former Act that were acquired on or before the Effective Date.
施行日以前に取得された旧法第三百四十九条の三第二十三項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。
The provisions then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land prescribed in Article 349-3, paragraph (27) of the Former Act.
旧法第三百四十九条の三第二十七項に規定する土地に対して課する平成二十三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 offices and warehouses prescribed in Article 349-3, paragraph (31) of the Former Act that were acquired on or before the Effective Date.
施行日以前に取得された旧法第三百四十九条の三第三十一項に規定する事務所及び倉庫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 then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land among the fixed assets prescribed in Article 349-3, paragraph (32) of the Former Act, and city planning tax imposed on houses among the fixed assets prescribed in that paragraph that were acquired on or before the Effective Date.
The provisions then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land among the fixed assets prescribed in Article 349-3, paragraph (33) of the Former Act, and city planning tax imposed on houses among the fixed assets prescribed in that paragraph that were acquired on or before the Effective Date.
The provisions then in force continue to govern city planning tax imposed on specified warehouses and specified sheds prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from April 1, 2009 to the Effective Date.
平成二十一年四月一日から施行日までの間に新設され、又は増設された旧法附則第十五条第一項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 then in force continue to govern city planning tax imposed on station buildings, etc. prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. to the Effective Date.
高齢者、障害者等の移動等の円滑化の促進に関する法律の施行の日から施行日までの間に取得された旧法附則第十五条第二十六項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。
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (ix) of the Supplementary Provisions that were newly acquired during the period from April 1, 2003 to the day before the date specified in that item.
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (xii) of the Supplementary Provisions that were acquired during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act, etc. for Revitalization of Ports to the day before the date specified in that item.
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 16-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from October 23, 2004 to the Effective Date.
平成十六年十月二十三日から施行日までの間に取得され、又は改築された旧法附則第十六条の二第三項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。
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 16-2, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from March 25, 2007 to the Effective Date.
平成十九年三月二十五日から施行日までの間に取得され、又は改築された旧法附則第十六条の二第四項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。
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. 83 of 2011.
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. 83 of 2011 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (4)
the Effective Datemachine translation
「施行日」
The date Act No. 83 of 2011, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (5)