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Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions for Fixed Assets Tax or City Planning Tax Imposed on Farmland in an Urbanization Promotion Area

第十三条（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置）

With regard to fixed assets tax for fiscal year 1997 only, for farmland in an urbanization promotion area prescribed in prior to amendment by the that was subject, for fixed assets tax for fiscal year 1996, to of the Supplementary Provisions of the Former Act as applied with terms replaced pursuant to Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter referred to as "farmland in an urbanization promotion area under the 1993 amendment's supplementary provisions" in this Article), the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (a) of the Supplementary Provisions of the New Act, the amount that is to be the tax base of fixed assets tax for fiscal year 1996 prescribed in of the Supplementary Provisions of the Former Act (where that land was subject, in calculating the fixed assets tax amount for that fiscal year, to the proviso to prior to amendment by the 1993 Amendment Act, as applied mutatis mutandis pursuant to paragraph (3) of that Article and as applied with the replacement of terms as remaining in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, the amount obtained by dividing that amount by the rate set forth in the right-hand column of the table in for that fiscal year, and where that land is land subject, for fixed assets tax for that fiscal year, to of the Former Act or Articles 15 through 15-3 of the Supplementary Provisions of the Former Act, the amount obtained by dividing the amount so divided by the rates provided for in those provisions).

平成八年度分の固定資産税について地方税法等の一部を改正する法律（平成五年法律第四号。以下「平成五年改正法」という。）附則第九条第三項の規定により読み替えて適用されるの規定の適用を受けた平成五年改正法による改正前のに規定する市街化区域農地（以下この条において「平成五年改正法附則適用市街化区域農地」という。）に係る平成九年度分の固定資産税に限り、新法附則第十七条第四号に規定する前年度課税標準額は、同号イの規定にかかわらず、に規定する平成八年度分の固定資産税の課税標準となるべき額（当該土地が同年度分の固定資産税額の算定について平成五年改正法附則第九条第二項の規定においてなお効力を有するものとして読み替えて適用される平成五年改正法による改正前のにおいて準用するただし書の規定の適用を受けるものにあっては、当該額を同年度に係るの表の下欄に掲げる率で除して得た額とし、当該土地が同年度分の固定資産税について又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは当該除して得た額をこれらの規定に定める率で除して得た額とする。）とする。

With regard to city planning tax for fiscal year 1997 only, for farmland in an urbanization promotion area under the 1993 amendment's supplementary provisions, the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (b) of the Supplementary Provisions of the New Act, the amount that is to be the tax base of city planning tax for fiscal year 1996 prescribed in of the Supplementary Provisions of the Former Act (where that land was subject, in calculating the city planning tax amount for that fiscal year, to the proviso to prior to amendment by the 1993 Amendment Act, as applied mutatis mutandis pursuant to , the rules of which are to be followed pursuant to prior to amendment by the 1993 Amendment Act, as applied with the replacement of terms as remaining in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, the amount obtained by dividing that amount by the rate set forth in the right-hand column of the table in for that fiscal year, and where that land is land subject, for fixed assets tax for that fiscal year, to of the Former Act (excluding ) or of the Supplementary Provisions of the Former Act, the amount obtained by dividing the amount so divided by the rates provided for in those provisions).

平成五年改正法附則適用市街化区域農地に係る平成九年度分の都市計画税に限り、新法附則第十七条第四号に規定する前年度課税標準額は、同号ロの規定にかかわらず、に規定する平成八年度分の都市計画税の課税標準となるべき額（当該土地が同年度分の都市計画税額の算定について平成五年改正法附則第九条第二項の規定においてなお効力を有するものとして読み替えて適用される平成五年改正法による改正前のの規定によりその例によることとされるにおいて準用するただし書の規定の適用を受けるものにあっては、当該額を同年度に係るの表の下欄に掲げる率で除して得た額とし、当該土地が同年度分の固定資産税について（を除く。）又はの規定の適用を受ける土地であるときは当該除して得た額をこれらの規定に定める率で除して得た額とする。）とする。

With regard to the application of Article 27-3 of the Supplementary Provisions of the New Act to farmland in an urbanization promotion area under the 1993 amendment's supplementary provisions, in Article 27-3, paragraph (1), item (i), (a) of the Supplementary Provisions of the New Act, "the amount that is to be the tax base of city planning tax for the same fiscal year, and" is deemed to be replaced with "the amount that is to be the tax base of city planning tax for the same fiscal year (where that land was subject, in calculating the city planning tax amount for that fiscal year, to the proviso to prior to amendment by the , as applied mutatis mutandis pursuant to , the rules of which are to be followed pursuant to prior to amendment by the 1993 Amendment Act, as applied with the replacement of terms as remaining in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, the amount obtained by dividing that amount by the rate set forth in the right-hand column of the table in for that fiscal year), and".

平成五年改正法附則適用市街化区域農地に対する新法附則第二十七条の三の規定の適用については、イ中「同年度分の都市計画税の課税標準となるべき額とし」とあるのは「同年度分の都市計画税の課税標準となるべき額（当該土地が同年度分の都市計画税額の算定について地方税法等の一部を改正する法律（平成五年法律第四号。以下「平成五年改正法」という。）附則第九条第二項の規定においてなお効力を有するものとして読み替えて適用される平成五年改正法による改正前のの規定によりその例によることとされるにおいて準用するただし書の規定の適用を受けるものにあつては、当該額を同年度に係るの表の下欄に掲げる率で除して得た額）とし」とする。

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