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Supplementary Provisions, Article 15Application of Provisions on City Planning Tax

第十五条(都市計画税に関する規定の適用)

The provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1973, and for city planning tax up to fiscal year 1972, the provisions then in force continue to govern.

新法の規定中都市計画税に関する部分は、昭和四十八年度分の都市計画税から適用し、昭和四十七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 of Article 10, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to city planning tax imposed on farmland in urbanization promotion areas to which Article 19-3 of the Supplementary Provisions of the New Act applies (excluding that subject to the application of Article 29 of the Supplementary Provisions of the New Act).

附則第十条第二項の規定は、新法附則第十九条の三の規定が適用される市街化区域農地(新法附則第二十九条の規定の適用を受けるものを除く。)に対して課する都市計画税について準用する。

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