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Supplementary Provisions, Article 11Transitional Measures Concerning City Planning Tax

第十一条(都市計画税に関する経過措置)

Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal year 1988 and subsequent fiscal years, and with respect to city planning tax up to that for fiscal year 1987, 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、昭和六十三年度以後の年度分の都市計画税について適用し、昭和六十二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。

With respect to 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, 1985 to January 1, 1987, the provisions then in force continue to govern.

昭和六十年一月二日から昭和六十二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。

The provisions of Article 15-3, paragraphs (2), (4), (6) and (9) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal year 1989 and subsequent fiscal years.

、、及びの規定は、昭和六十四年度以後の年度分の都市計画税について適用する。

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