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Supplementary Provisions, Article 16Transitional Measures Concerning City Planning Tax

第十六条(都市計画税に関する経過措置)

Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 1982 and subsequent fiscal years, and for city planning tax for fiscal years up to and including fiscal year 1981, 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、昭和五十七年度以後の年度分の都市計画税について適用し、昭和五十六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 houses prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern.

昭和五十四年一月二日から昭和五十六年一月一日までの間に取得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 during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern.

昭和五十四年一月二日から昭和五十六年一月一日までの間に取得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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