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 Article 15, paragraph (1) 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 Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) to March 31, 2020, the provisions then in force continue to govern.
流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律(平成二十八年法律第三十六号)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旧法附則第十五条第一項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 Article 15, paragraph (21) 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旧法附則第十五条第二十一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、なお従前の例による。
With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act and the Act on Management and Operation of Specific International Piers (Act No. 9 of 2011) to March 31, 2020, the provisions then in force continue to govern.
港湾法及び特定外貿埠頭の管理運営に関する法律の一部を改正する法律(平成二十三年法律第九号)附則第一条第二号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旧法附則第十五条第二十八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。
With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (40) 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旧法附則第十五条第四十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. 5 of 2020.
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. 5 of 2020 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (7)