Supplementary Provisions, Article 14Transitional Measures Concerning City Planning Tax
第十四条（都市計画税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern city planning tax up to fiscal year 2000.
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、平成十三年度以後の年度分の都市計画税について適用し、平成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。
The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (36) of the New Act) apply to city planning tax for fiscal year 2002 and thereafter imposed on a house, acquired on or after the Effective Date, to which the provisions of Article 349-3, paragraph (36) of the New Act apply, and the provisions then in force continue to govern city planning tax imposed on a house, acquired before the Effective Date, to which the provisions of Article 349-3, paragraph (36) of the Former Act apply.
新法第七百二条第二項の規定（新法第三百四十九条の三第三十六項の規定に関する部分に限る。）は、施行日以後に取得された新法第三百四十九条の三第三十六項の規定の適用を受ける家屋に対して課する平成十四年度以後の年度分の都市計画税について適用し、施行日前に取得された旧法第三百四十九条の三第三十六項の規定の適用を受け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 702-3 of the New Act apply to city planning tax for fiscal year 2001 and thereafter imposed on land that had been used as the site of a house destroyed or damaged by an earthquake or other disaster that occurred on or after January 2, 2000.
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 8 of 2001.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2001, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 8 of 2001) call the effective date (施行日).
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. 8 of 2001 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)
earthquake or other disastermachine translation
「震災等」
An earthquake or other disaster (震災等) as defined in Article 349-3-3, paragraph 1 of the Local Tax Act as amended by Act No. 8 of 2001.
Short name set inSupplementary Provisions, Article 8, paragraph (10)· applies only in this provision and in Supplementary Provisions, Article 8, paragraph (11); and Supplementary Provisions, Article 14, paragraph (3)