第十六条(都市計画税に関する経過措置)
Supplementary Provisions, Article 16Transitional Measures Concerning City Planning Tax
Except as provided in the following paragraph, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal years beginning with fiscal year 1993, and with regard to city planning tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.
The provisions of Article 702-3 of the New Act, and Article 17, Article 17-2, paragraph (2), Article 25, Article 25-2, Article 27, Article 27-2, and Article 29-6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal years beginning with fiscal year 1994, and with regard to city planning tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern.
略称規定附則第二条第一項
第一条の規定による改正後の地方税法(以下「新法」という。)附則第三条の三第一項及び第二項の規定は、平成五年度以後の年度分の個人の道府県民税について適用し、平成四年度分までの個人の道府県民税については、なお従前の例による。
わかりやすく言うと
平成五年法律第四号の第一条によって改正された後の地方税法のことです。