Supplementary Provisions, Article 9Transitional Measures Concerning City Planning Tax
第九条(都市計画税に関する経過措置)
Except as provided for in the following paragraph, the portion of the provisions of the New Act concerning city planning tax applies to city planning tax for fiscal years from fiscal year 2002 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2001.
The provisions then in force continue to govern city planning tax imposed on warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from January 2, 1995 to March 31, 2002.
平成七年一月二日から平成十四年三月三十一日までの間に新設され、又は増設された旧法附則第十五条第三項に規定する倉庫等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 Act No. 17 of 2002.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 17 of 2002 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)