Supplementary Provisions, Article 20Transitional Measures Concerning City Planning Tax
第二十条（都市計画税に関する経過措置）
Except as provided for in the following paragraph, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 1997 and thereafter, and the provisions then in force continue to govern city planning tax up to fiscal year 1996.
The provisions then in force continue to govern city planning tax imposed on a house prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 1996 and March 31, 1997 and directly used for an air transport service prescribed in Article 2, paragraph (16) of the Civil Aeronautics Act.
平成八年四月一日から平成九年三月三十一日までの間に新たに取得され、かつ、直接、航空法第二条第十六項に規定する航空運送事業の用に供された旧法附則第十五条第三十四項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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 9 of 1997.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 9 of 1997 amended it.
Short name set inSupplementary Provisions, Article 9, paragraph (2)