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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)

The provisions of Article 702, paragraph (2) of the New Act apply to city planning tax for fiscal year 1983 and subsequent fiscal years, and for city planning tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.

新法第七百二条第二項の規定は、昭和五十八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。

For city planning tax imposed on the warehouses prescribed in of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from January 2, 1965 through January 1, 1982, the provisions then in force continue to govern.

昭和四十年一月二日から昭和五十七年一月一日までの間に新設され、又は増設されたに規定する倉庫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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