Supplementary Provisions, Article 27Special Provisions on City Planning Tax for Each Fiscal Year from Fiscal 1994 Onward Imposed on Farmland in an Urbanization Promotion Area
第二十七条（市街化区域農地に対して課する平成六年度以降の各年度分の都市計画税の特例）
Notwithstanding the preceding Article, the amount of city planning tax for each fiscal year on farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies is the amount of tax calculated in accordance with the rules of that Article, with the phrase "one-third of the price to be the tax base for fixed assets tax" in paragraph (1) of that Article read as "two-thirds of the price to be the tax base for fixed assets tax".
pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)
farmland in an urbanization promotion areamachine translation
「市街化区域農地」
Farmland (農地) in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than productive green land (生産緑地) and the other farmland the items of Article 19-2, paragraph 1 of the supplementary provisions (附則) leave out.
Defined inSupplementary Provisions, Article 19-2, paragraph (1)