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Supplementary Provisions, Article 13Transitional Measures Concerning City Planning Tax

第十三条（都市計画税に関する経過措置）

Except as otherwise provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2025 and thereafter, and for city planning tax for fiscal year 2024 and earlier, 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、令和七年度以後の年度分の都市計画税について適用し、令和六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。

For city planning tax imposed on the land used for the targeted specified public facilities, etc. prescribed in of the Supplementary Provisions of the Former Act that were put in place during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.

令和三年四月一日から令和七年三月三十一日までの間に整備されたに規定する対象特定公共施設等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。

For city planning tax imposed on the houses prescribed in of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.

令和三年四月一日から令和七年三月三十一日までの間に取得され、又は改築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。

For city planning tax imposed on the houses prescribed in of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2023 to March 31, 2025, the provisions then in force continue to govern.

令和五年四月一日から令和七年三月三十一日までの間に取得され、又は改築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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