Supplementary Provisions, Article 12Transitional Measures Concerning City Planning Tax

①Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 1995 and thereafter, and for city planning tax up to fiscal year 1994, the provisions then in force continue to govern.

②Except as provided for in the following paragraph, the provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraph (27) and paragraphs (30) through (33) of the New Act) apply to city planning tax for fiscal year 1996 and thereafter, and for city planning tax up to fiscal year 1995, the provisions then in force continue to govern.

③For city planning tax for fiscal year 1996 and thereafter imposed on houses to which Article 349-3, paragraph (27) and paragraphs (30) through (33) of the Former Act, which remain in force pursuant to the provisions of Article 6, paragraph (5) of the Supplementary Provisions, apply, the phrase "land or houses to which Article 349-3, paragraphs (9) through (11), paragraph (16), paragraphs (26) through (31), paragraphs (34) through (36) or paragraph (38) applies" in Article 702, paragraph (2) of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 15 of 1999) is deemed to be replaced with "houses to which Article 349-3, paragraph (27) and paragraphs (30) through (33) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 40 of 1995), which remain in force pursuant to the provisions of Article 6, paragraph (5) of the Supplementary Provisions of that Act, apply".