Supplementary Provisions, Article 10Transitional Measures Concerning City Planning Tax
第十条（都市計画税に関する経過措置）
The provisions of Article 702, paragraph (2) of the Former Act remain in force with respect to city planning tax, up to that for fiscal year 1988, imposed on land or houses prescribed in Article 349-3, paragraph (13) or (14) of the Former Act. In this case, for city planning tax for fiscal year 1988 only, in Article 702, paragraph (2) of the Former Act, "paragraph (13)" is deemed to be replaced with "paragraph (13) (including cases where it remains in force pursuant to the provisions of Article 3, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 94 of 1986))".
旧法第七百二条第二項の規定は、旧法第三百四十九条の三第十三項又は第十四項に規定する土地又は家屋に対して課する昭和六十三年度分までの都市計画税については、なおその効力を有する。この場合において、昭和六十三年度分の都市計画税に限り、旧法第七百二条第二項中「第十三項」とあるのは、「第十三項（地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和六十一年法律第九十四号）附則第三条第六項の規定によりなおその効力を有することとされる場合を含む。）」とする。
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Act No. 94 of 1986, the Local Tax Act as it stood before Article 1 of that Act amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)