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Supplementary Provisions, Article 18Transitional Measures Concerning City Planning Tax

第十八条(都市計画税に関する経過措置)

Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2020 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2019, the provisions then in force continue to govern.

別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、令和二年度以後の年度分の都市計画税について適用し、令和元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 facilities or equipment prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the to March 31, 2020, the provisions then in force continue to govern.

の施行の日から令和二年三月三十一日までの間に取得されたに規定する施設又は設備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。

With regard to city planning tax imposed on houses prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2020, the provisions then in force continue to govern.

平成十六年四月一日から令和二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、なお従前の例による。

With regard to city planning tax imposed on houses prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions listed in to March 31, 2020, the provisions then in force continue to govern.

に掲げる規定の施行の日から令和二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、なお従前の例による。

With regard to city planning tax imposed on houses prescribed in of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2016 to March 31, 2020, the provisions then in force continue to govern.

平成二十八年四月一日から令和二年三月三十一日までの間に新た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、なお従前の例による。

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