Supplementary Provisions, Article 14Transitional Measures Concerning City Planning Tax

①Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2012 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2011, the provisions then in force continue to govern.

②The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (24) of the New Act) apply to city planning tax for fiscal 2013 and subsequent fiscal years imposed on fixed assets subject to the provisions of Article 349-3, paragraph (24) of the New Act, and with regard to city planning tax up to fiscal 2012 imposed on fixed assets subject to the provisions of Article 349-3, paragraph (24) of the Former Act, the provisions then in force continue to govern.

③With regard to the city planning tax imposed on houses acquired during the period from April 1, 1988 to January 1, 2014 as corresponding to the old assets prescribed in Article 15-3, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions of that paragraph remain in force. In this case, in that paragraph, the phrase "January 1, 2011" is deemed to be replaced with "January 1, 2014", and the phrase "fiscal 2011" with "fiscal 2017".

④With regard to the city planning tax imposed on land that the mayor of the municipality finds to replace the residential land within the target area prescribed in Article 56, paragraph (13) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

⑤With regard to the city planning tax imposed on a house that the mayor of the municipality finds to replace the house within the target area prescribed in Article 56, paragraph (14) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.