Supplementary Provisions, Article 11Transitional Measures Concerning City Planning Tax

①Except as otherwise specially provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal years beginning with fiscal year 1996, and with regard to city planning tax for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern.

②The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (37) of the New Act) apply to city planning tax for fiscal years beginning with fiscal year 1997, and with regard to city planning tax for fiscal years up to and including fiscal year 1996, the provisions then in force continue to govern.

③With regard to city planning tax imposed on warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly built or expanded between January 2, 1986 and January 1, 1995, the provisions then in force continue to govern.

④With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1991 and March 31, 1997, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to houses prescribed in that paragraph that were acquired between January 2, 1995 and March 31, 1997, in that paragraph, "January 1, 1995" is deemed to be replaced with "March 31, 1997".

⑤With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1996 and directly used for the air transport service prescribed in Article 2, paragraph (16) of the Civil Aeronautics Act, the provisions then in force continue to govern.