Supplementary Provisions, Article 23Transitional Measures Concerning City Planning Tax
第二十三条（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 2015 and subsequent fiscal years, and with regard to city planning tax for fiscal 2014 and earlier fiscal years, the provisions then in force continue to govern.
With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction through March 31, 2015, the provisions then in force continue to govern.
都市再生特別措置法の一部を改正する法律の施行の日から平成二十七年三月三十一日までの間に取得された旧法附則第十五条第十六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. 2 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 2 of 2015 amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (4)