Supplementary Provisions, Article 8Transitional Measures Concerning City Planning Tax
第八条（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, for land, to city planning tax for fiscal year 1987 and subsequent fiscal years, and, for houses, to city planning tax for fiscal year 1987 and subsequent fiscal years imposed on the houses prescribed in that paragraph acquired on or after January 1, 1987.
新法第七百二条第二項の規定は、土地にあつては昭和六十二年度以後の年度分の都市計画税について適用し、家屋にあつては昭和六十二年一月一日以後に取得された同項に規定する家屋に対して課する昭和六十二年度以後の年度分の都市計画税について適用する。
With respect to city planning tax imposed on the warehouses prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from January 2, 1982 to January 1, 1986, the provisions then in force continue to govern.
昭和五十七年一月二日から昭和六十一年一月一日までの間に新設され、又は増設された旧法附則第十五条第四項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。
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 New Actmachine translation
「新法」
This Act as amended by Act No. 15 of 1987.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 15 of 1987 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (3)