Supplementary Provisions, Article 12Transitional Measures Concerning City Planning Tax
第十二条（都市計画税に関する経過措置）
Except as provided in the following paragraph, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2013 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2012, the provisions then in force continue to govern.
With regard to the 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 July 16, 2007 to March 31, 2013, the provisions then in force continue to govern.
平成十九年七月十六日から平成二十五年三月三十一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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 3 of 2013.
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. 3 of 2013 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)