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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.

次項に定めるものを除き、新法の規定中都市計画税に関する部分は、平成三十年度以後の年度分の都市計画税について適用し、平成二十九年度分までの都市計画税については、なお従前の例による。

With regard to city planning tax imposed on a house prescribed in 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 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に規定する家屋に対して課する都市計画税については、の規定は、なおその効力を有する。

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