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Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions for Fixed Assets Tax, etc. Imposed on Residential Land and Farmland in Urbanization Promotion Areas

第九条(住宅用地及び市街化区域農地に対して課する固定資産税等の特例に関する経過措置)

The provisions of (limited to the portion pertaining to residential land) and , and , (limited to the portion pertaining to residential land) and , and and of the Supplementary Provisions of the Former Act remain in force with respect to the fixed assets tax or city planning tax for fiscal 2012 and fiscal 2013. In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.

of the Supplementary Provisions of the Former Act of the Supplementary Provisions
for each fiscal year from fiscal 2009 through fiscal 2011fiscal 2012 and fiscal 2013
eight-tenthsnine-tenths
of the Supplementary Provisions of the Former Act0.80.9
for each fiscal year from fiscal 2009 through fiscal 2011fiscal 2012 and fiscal 2013
of the Supplementary Provisions
of the Supplementary Provisions of the Former Act of the Supplementary Provisions
for each fiscal year from fiscal 2009 through fiscal 2011fiscal 2012 and fiscal 2013
eight-tenthsnine-tenths
of the Supplementary Provisions of the Former Act0.80.9
for each fiscal year from fiscal 2009 through fiscal 2011fiscal 2012 and fiscal 2013
of the Supplementary Provisions
of the Supplementary Provisions of the Former Act of the Supplementary Provisions
for each fiscal year from fiscal 2009 through fiscal 2011fiscal 2012 and fiscal 2013
eight-tenthsnine-tenths
of the Supplementary Provisions of the Former Act0.80.9
for each fiscal year from fiscal 2009 through fiscal 2011fiscal 2012 and fiscal 2013
of the Supplementary Provisions
of the Supplementary Provisions of the Former Act of the Supplementary Provisions
for each fiscal year from fiscal 2009 through fiscal 2011fiscal 2012 and fiscal 2013
eight-tenthsnine-tenths
of the Supplementary Provisions of the Former Act0.80.9
for each fiscal year from fiscal 2009 through fiscal 2011fiscal 2012 and fiscal 2013
of the Supplementary Provisions

(住宅用地に係る部分に限る。)及び、及び、(住宅用地に係る部分に限る。)及び並びに及びの規定は、平成二十四年度分及び平成二十五年度分の固定資産税又は都市計画税については、なおその効力を有する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。

平成二十一年度から平成二十三年度までの各年度分平成二十四年度分及び平成二十五年度分
十分の八十分の九
〇・八〇・九
平成二十一年度から平成二十三年度までの各年度分平成二十四年度分及び平成二十五年度分
平成二十一年度から平成二十三年度までの各年度分平成二十四年度分及び平成二十五年度分
十分の八十分の九
〇・八〇・九
平成二十一年度から平成二十三年度までの各年度分平成二十四年度分及び平成二十五年度分
平成二十一年度から平成二十三年度までの各年度分平成二十四年度分及び平成二十五年度分
十分の八十分の九
〇・八〇・九
平成二十一年度から平成二十三年度までの各年度分平成二十四年度分及び平成二十五年度分
のの
平成二十一年度から平成二十三年度までの各年度分平成二十四年度分及び平成二十五年度分
十分の八十分の九
〇・八〇・九
平成二十一年度から平成二十三年度までの各年度分平成二十四年度分及び平成二十五年度分
のの

In the application of the provisions of the Local Tax Act (limited to the portions relating to the fixed assets tax or city planning tax) in the case referred to in the preceding paragraph, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.

, table (2) of the Supplementary Provisionsor the provisions of (or , or or , or or prior to amendment by are (hereinafter referred to as the "Local Tax Act Before the 2012 Amendment") as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act (
the Local Tax Act prior to amendment by are (hereinafter referred to as the "Local Tax Act Before the 2012 Amendment")Local Tax Act Before the 2012 Amendment
, table (2) of the Supplementary Provisionsor the provisions of (or , or or , or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act (
of the Supplementary Provisions and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
and , and and of the Supplementary Provisions of the Supplementary Provisions of the Supplementary Provisions or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
these provisions
of the Supplementary Provisions and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions
and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions of the Supplementary Provisions and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsthrough through and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsand and and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
through through and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsor or , or or or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
adjusted fixed assets tax amount for building land, etc.adjusted fixed assets tax amount for building land, etc., residential land fixed assets tax held at the prior level (meaning the residential land fixed assets tax held at the prior level prescribed in Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act; the same applies hereinafter)
or adjusted fixed assets tax amount for farmland in an urbanization promotion area, adjusted fixed assets tax amount for farmland in an urbanization promotion area, or frozen fixed assets tax on farmland in an urbanization promotion area (meaning the frozen fixed assets tax on farmland in an urbanization promotion area prescribed in Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act; the same applies hereinafter)
the row for in the table of of the Supplementary Provisionsand and and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
the row for in the table of of the Supplementary Provisions and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
the row for and in the table of of the Supplementary Provisionsthrough through and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsor or , or or or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsor or or or or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
(( or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
or of the Supplementary Provisionsor of the Supplementary Provisions or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsor or , or or or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
or or or or or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
adjusted fixed assets tax amount for building land, etc.adjusted fixed assets tax amount for building land, etc., residential land fixed assets tax held at the prior level
or adjusted fixed assets tax amount for farmland in an urbanization promotion area, adjusted fixed assets tax amount for farmland in an urbanization promotion area, or frozen fixed assets tax on farmland in an urbanization promotion area
of the Supplementary Provisions and and and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions
" and " and and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
and of the Supplementary Provisions and of the Supplementary Provisions and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
and , and and of the Supplementary Provisions of the Supplementary Provisions of the Supplementary Provisions or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
these provisions
of the Supplementary Provisions and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions
and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions of the Supplementary Provisions and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsthrough through and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
through through and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsor or , or or or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
adjusted city planning tax amount for building land, etc.adjusted city planning tax amount for building land, etc., residential land city planning tax held at the prior level (meaning the residential land city planning tax held at the prior level prescribed in Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act; the same applies hereinafter)
or adjusted city planning tax amount for farmland in an urbanization promotion area, adjusted city planning tax amount for farmland in an urbanization promotion area, or frozen city planning tax on farmland in an urbanization promotion area (meaning the frozen city planning tax on farmland in an urbanization promotion area prescribed in Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act; the same applies hereinafter)
the row for in the table of of the Supplementary Provisionsand and and Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
the row for in the table of of the Supplementary Provisions and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
the row for and in the table of of the Supplementary Provisionsthrough through and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsor or , or or or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
adjusted fixed assets tax amount for building land, etc.adjusted fixed assets tax amount for building land, etc., residential land fixed assets tax held at the prior level
or adjusted fixed assets tax amount for farmland in an urbanization promotion area, adjusted fixed assets tax amount for farmland in an urbanization promotion area, or frozen fixed assets tax on farmland in an urbanization promotion area
of the Supplementary Provisions of the Supplementary Provisions of the Supplementary Provisions or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsor or , or or or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsadjusted fixed assets tax amount for building land, etc.adjusted fixed assets tax amount for building land, etc., residential land fixed assets tax held at the prior level
of the Supplementary Provisionsadjusted fixed assets tax amount for farmland in an urbanization promotion areaadjusted fixed assets tax amount for farmland in an urbanization promotion area or frozen fixed assets tax on farmland in an urbanization promotion area
of the Supplementary Provisions of the Supplementary Provisions of the Supplementary Provisions or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsor or , or or or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsor of the Supplementary Provisionsor of the Supplementary Provisions or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
or or , or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsthrough of the Supplementary Provisionsthrough of the Supplementary Provisions and and , and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions of the Supplementary Provisions of the Supplementary Provisions or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisions and and , and and Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
of the Supplementary Provisionsthrough through or or Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act

前項の場合における地方税法の規定(固定資産税又は都市計画税に関する部分に限る。)の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。

イの表(2)又はの規定(若しくは又は地方税法及び国有資産等所在市町村交付金法の一部を改正する法律(平成二十四年法律第十七号。以下「平成二十四年改正法」という。)附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用されるの規定による改正前の地方税法(以下「平成二十四年改正前の地方税法」という。)若しくは若しくは若しくはの規定(
の規定による改正前の地方税法(以下「平成二十四年改正前の地方税法」という。)平成二十四年改正前の地方税法
ロの表(2)又はの規定(若しくは又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは若しくは若しくはの規定(
並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の
ロ及びロ並びにロ及びロ又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは
これらの規定
並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の
の及び平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前のの
並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の
及び平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の
並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
からまでからまで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
及び及び並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
からまでからまで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
又は若しくは又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは若しくは若しくは
宅地等調整固定資産税額宅地等調整固定資産税額、住宅用地据置固定資産税額(平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前のに規定する住宅用地据置固定資産税額をいう。以下同じ。)
又は市街化区域農地調整固定資産税額、市街化区域農地調整固定資産税額又は市街化区域農地据置固定資産税額(平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前のに規定する市街化区域農地据置固定資産税額をいう。以下同じ。)
の表の項及び及び並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の
の表の項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
の表及びの項からまでからまで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
又は若しくは又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは若しくは若しくは
若しくは若しくは若しくは平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは若しくは若しくは
((又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは
の若しくは平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくはの
又は又は若しくは平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは
又は若しくは又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは若しくは若しくは
若しくは若しくは若しくは平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは若しくは若しくは
宅地等調整固定資産税額宅地等調整固定資産税額、住宅用地据置固定資産税額
若しくは市街化区域農地調整固定資産税額、市街化区域農地調整固定資産税額若しくは市街化区域農地据置固定資産税額
及びの及び並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前のの
「及び「及び並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の
及び及び並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の
ロ及びロ並びにロ及びロ又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは
これらの規定
並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の
の及び平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前のの
並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の
及び平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の
並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
からまでからまで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
からまでからまで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
又は若しくは又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは若しくは若しくは
宅地等調整都市計画税額宅地等調整都市計画税額、住宅用地据置都市計画税額(平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前のに規定する住宅用地据置都市計画税額をいう。)
又は市街化区域農地調整都市計画税額、市街化区域農地調整都市計画税額又は市街化区域農地据置都市計画税額(平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前のに規定する市街化区域農地据置都市計画税額をいう。)
の表の項及び及び並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の
の表の項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
の表及びの項からまでからまで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び
又は若しくは又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは若しくは若しくは
宅地等調整固定資産税額宅地等調整固定資産税額、住宅用地据置固定資産税額
又は市街化区域農地調整固定資産税額、市街化区域農地調整固定資産税額又は市街化区域農地据置固定資産税額
又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは
又は若しくは又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは若しくは若しくは
宅地等調整固定資産税額宅地等調整固定資産税額、住宅用地据置固定資産税額
市街化区域農地調整固定資産税額市街化区域農地調整固定資産税額又は市街化区域農地据置固定資産税額
又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは
又は若しくは又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは若しくは若しくは
又は若しくは又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは
又は若しくは又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは
からまでからまで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び並びに及び
又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは
並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の及び並びに及び
からまでからまで又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の若しくは
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