Supplementary Provisions, Article 14Application of Provisions on City Planning Tax

①The provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1974, and the provisions then in force continue to govern city planning tax up to fiscal year 1973.

②With regard to city planning tax for each fiscal year from fiscal year 1974 on imposed on houses used for power stations prescribed in Article 349-3, paragraph (1) of the Former Act that were constructed during the period up to January 1, 1974 (excluding those used for power stations by the agriculture, forestry and fisheries organizations referred to in Article 2, paragraph (1) of the Act on Promotion of Introduction of Electricity to Farming, Mountain and Fishing Villages), the phrase "Article 349-3, paragraph (1)" in Article 702, paragraph (2) of the New Act is deemed to be replaced with "Article 349-3, paragraph (1), prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974), the rules of which are to be followed pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act".