Supplementary Provisions, Article 25Transitional Measures Concerning City Planning Tax

①Except as otherwise provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2023 and thereafter, and for city planning tax for fiscal year 2022 and earlier, the provisions then in force continue to govern.

②For city planning tax imposed on houses prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2015 to March 31, 2023, the provisions then in force continue to govern.

③For city planning tax imposed on houses prescribed in Article 15, paragraph (18) 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 Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 49 of 2008) to March 31, 2023, the provisions then in force continue to govern.

④For city planning tax imposed on fixed assets used for the specified in-house childcare facilities prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act, pertaining to the government subsidy prescribed in that paragraph received during the period from April 1, 2017 to March 31, 2023, the provisions then in force continue to govern.