Supplementary Provisions, Article 17Transitional Measures Concerning City Planning Tax
第十七条（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 from city planning tax for fiscal year 2022, and the provisions then in force continue to govern city planning tax up to fiscal year 2021.
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、令和四年度以後の年度分の都市計画税について適用し、令和三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。
The provisions then in force continue to govern 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 April 1, 2020 to March 31, 2022.
令和二年四月一日から令和四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。
The provisions then in force continue to govern city planning tax imposed on land used for the specified location-guidance-promotion facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that are provided for in the specified location-guidance-promotion facility agreement prescribed in that paragraph for which the approval prescribed in that paragraph was obtained during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 22 of 2018) to March 31, 2022.
都市再生特別措置法等の一部を改正する法律（平成三十年法律第二十二号）の施行の日から令和四年三月三十一日までの間に旧法附則第十五条第三十七項に規定する認可を受けた同項に規定する特定立地誘導促進施設協定に定められた同項に規定する特定立地誘導促進施設の用に供する土地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 provisions then in force continue to govern city planning tax imposed on land used for the facilities prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (viii) of the Supplementary Provisions that are developed by a person who acquired the land use right prescribed in that paragraph during the period from the date of enforcement of the provisions prescribed in the proviso to paragraph (1) of the Supplementary Provisions of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner to the day preceding the date of enforcement of the provisions set forth in that item.
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 1 of 2022.
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. 1 of 2022 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)