Supplementary Provisions, Article 30Transitional Measures Concerning City Planning Tax
第三十条(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 2018 and subsequent fiscal years, and the provisions then in force continue to govern city planning tax for fiscal years through fiscal 2017.
With regard to city planning tax imposed on a house prescribed in Article 56-2, paragraph (1) of the Supplementary Provisions of the Former Act that is acquired during the period from May 2, 2011 through March 31, 2018, the provisions of that Article remain in force.
平成二十三年五月二日から平成三十年三月三十一日までの間に取得された旧法附則第五十六条の二第一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、同条の規定は、なおその効力を有する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 3 of 2018.
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 2018 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (7)