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Supplementary Provisions, Article 19

第十九条

Only for city planning tax for fiscal year 2003 on land located on the assessment date for fiscal year 2002 (excluding land on which fixed assets tax is newly imposed in fiscal year 2003 and land for which there is a change of land category, etc. (meaning change of land category, etc. prescribed in Article 17, item (iii) of the Supplementary Provisions of the New Act) on the assessment date for that fiscal year) whose city planning tax amount for fiscal year 2002 was reduced under the provisions of of the Supplementary Provisions of the Former Act, the previous fiscal year tax base prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding the provisions of (b) of that item, the amount specified in each of the following items according to the category of that land set forth in those items.

平成十四年度に係る賦課期日に所在する土地（平成十五年度において新たに固定資産税を課することとなる土地又は同年度に係る賦課期日において地目の変換等（新法附則第十七条第三号に規定する地目の変換等をいう。）がある土地を除く。）のうち平成十四年度分の都市計画税額についての規定により減額されたものに係る平成十五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、当該土地の次の各号に掲げる土地の区分に応じ、それぞれ当該各号に定める額とする。

for land other than the land set forth in the following item or item (iii), the amount specified respectively according to the category of land set forth below (or, where that land is land to which the provisions of or Article 27 of the Supplementary Provisions of the Former Act applied with regard to city planning tax for fiscal year 2002 (hereinafter referred to as "fiscal 2002 housing land, etc." in this paragraph), the amount obtained by multiplying the amount so specified by the rate prescribed in the main clause of of the Supplementary Provisions of the Former Act as replaced pursuant to the provisions of or Article 27 of the Supplementary Provisions of the Former Act (hereinafter referred to as the "special rate for residential land, etc." in this paragraph)):

次号又は第三号に掲げる土地以外の土地　次に掲げる土地の区分に応じ、それぞれに定める額（当該土地が平成十四年度分の都市計画税について又は附則第二十七条の規定の適用を受ける土地（以下この項において「平成十四年度住宅用地等」という。）であるときは、それぞれに定める額に又は附則第二十七条の規定により読み替えられた本文に定める率（以下この項において「住宅用地等特例率」という。）を乗じて得た額）

land that was, in fiscal 2002, land under the freeze reduction prescribed in of the Supplementary Provisions of the Former Act (hereinafter in this item referred to as "fiscal 2002 land under the freeze reduction"): the amount that serves as the basis of the fiscal 2002 freeze reduction (where that fiscal 2002 land under the freeze reduction is land listed in , the amount specified in (c), (1) of , and where it is land listed in (c), (2) of , the amount specified in (c), (2) of );

平成十四年度においてに規定する据置減額適用土地（以下この号において「平成十四年度据置減額適用土地」という。）であるもの　平成十四年度据置減額の基礎となる価額（当該平成十四年度据置減額適用土地が、ハ（１）に掲げる土地であるときはハ（１）に定める額とし、ハ（２）に掲げる土地であるときはハ（２）に定める額とする。）

land that was, in fiscal 2002, land under the lowering reduction prescribed in of the Supplementary Provisions of the Former Act (hereinafter in this item referred to as "fiscal 2002 land under the lowering reduction"): the amount that serves as the basis of the fiscal 2002 lowering reduction (where that fiscal 2002 land under the lowering reduction is land listed in , the amount specified in (c), (1) of , where it is land listed in (c), (2) of , the amount specified in (c), (2) of , and where it is land listed in (c), (3) of , the amount specified in (c), (3) of );

平成十四年度においてに規定する引下げ減額適用土地（以下この号において「平成十四年度引下げ減額適用土地」という。）であるもの　平成十四年度引下げ減額の基礎となる価額（当該平成十四年度引下げ減額適用土地が、ハ（１）に掲げる土地であるときはハ（１）に定める額とし、ハ（２）に掲げる土地であるときはハ（２）に定める額とし、ハ（３）に掲げる土地であるときはハ（３）に定める額とする。）

land to which the provisions of of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of , apply: the amount obtained by multiplying the city planning tax amount for fiscal 2002 for that land (where that land is land to which the provisions of , or of the Supplementary Provisions of the Former Act apply with respect to city planning tax for that fiscal year, being the adjusted city planning tax on building land, etc. prescribed in of the Supplementary Provisions of the Former Act, the adjusted city planning tax on farmland prescribed in of the Supplementary Provisions of the Former Act or the adjusted city planning tax on farmland in an urbanization promotion area prescribed in of the Supplementary Provisions of the Former Act for that fiscal year, and being the amount of city planning tax before the reduction under the provisions of of the Supplementary Provisions of the Former Act; the same applies hereinafter in this paragraph) by the number obtained by dividing the amount specified in each of the following according to the category of land listed therein, for the similar land prescribed in of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of , for that land (where that similar land is fiscal 2002 housing land, etc., the amount obtained by multiplying the amount so specified by the special rate for residential land, etc.), by the city planning tax amount for fiscal 2002 for that similar land:

の規定により読み替えられたの規定の適用を受ける土地　当該土地に係る平成十四年度分の都市計画税額（当該土地が同年度分の都市計画税について、又はの規定の適用を受ける土地であるときは、同年度のに規定する宅地等調整都市計画税額、に規定する農地調整都市計画税額又はに規定する市街化区域農地調整都市計画税額とし、の規定により減額される前の都市計画税の額とする。以下この項において同じ。）に、当該土地に係るの規定により読み替えられたに規定する類似土地の次に掲げる土地の区分に応じ、それぞれに定める額（当該類似土地が平成十四年度住宅用地等であるときは、それぞれに定める額に住宅用地等特例率を乗じて得た額）を当該類似土地に係る平成十四年度分の都市計画税額で除して得た数値を乗じて得た額

land that was, in fiscal 2002, land under the freeze reduction prescribed in of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of (hereinafter in this item referred to as "fiscal 2002 land under the freeze reduction"): the amount that serves as the basis of the fiscal 2002 freeze reduction (where that fiscal 2002 land under the freeze reduction is land listed in as replaced pursuant to the provisions of , the amount specified in (c), (1) of , and where it is land listed in (c), (2) of , the amount specified in (c), (2) of );

平成十四年度においての規定により読み替えられたに規定する据置減額適用土地（以下この号において「平成十四年度据置減額適用土地」という。）であるもの　平成十四年度据置減額の基礎となる価額（当該平成十四年度据置減額適用土地が、の規定により読み替えられたハ（１）に掲げる土地であるときはハ（１）に定める額とし、ハ（２）に掲げる土地であるときはハ（２）に定める額とする。）

land that was, in fiscal 2002, land under the lowering reduction prescribed in of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of (hereinafter in this item referred to as "fiscal 2002 land under the lowering reduction"): the amount that serves as the basis of the fiscal 2002 lowering reduction (where that fiscal 2002 land under the lowering reduction is land listed in as replaced pursuant to the provisions of , the amount specified in (c), (1) of , where it is land listed in (c), (2) of , the amount specified in (c), (2) of , and where it is land listed in (c), (3) of , the amount specified in (c), (3) of );

平成十四年度においての規定により読み替えられたに規定する引下げ減額適用土地（以下この号において「平成十四年度引下げ減額適用土地」という。）であるもの　平成十四年度引下げ減額の基礎となる価額（当該平成十四年度引下げ減額適用土地が、の規定により読み替えられたハ（１）に掲げる土地であるときはハ（１）に定める額とし、ハ（２）に掲げる土地であるときはハ（２）に定める額とし、ハ（３）に掲げる土地であるときはハ（３）に定める額とする。）

land to which the provisions of of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of , apply: the amount obtained by multiplying the city planning tax amount for fiscal 2002 for that land by the number obtained by dividing the amount specified in each of the following according to the category of land listed therein, for the similar building land, etc. prescribed in of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of , for that land (where that similar building land, etc. is fiscal 2002 housing land, etc., the amount obtained by multiplying the amount so specified by the special rate for residential land, etc.), by the city planning tax amount for fiscal 2002 for that similar building land, etc.:

の規定により読み替えられたの規定の適用を受ける土地　当該土地に係る平成十四年度分の都市計画税額に、当該土地に係るの規定により読み替えられたに規定する類似する宅地等の次に掲げる土地の区分に応じ、それぞれに定める額（当該類似する宅地等が平成十四年度住宅用地等であるときは、それぞれに定める額に住宅用地等特例率を乗じて得た額）を当該類似する宅地等に係る平成十四年度分の都市計画税額で除して得た数値を乗じて得た額

land that was, in fiscal 2002, land under the freeze reduction prescribed in of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of (hereinafter in this item referred to as "fiscal 2002 land under the freeze reduction"): the amount that serves as the basis of the fiscal 2002 freeze reduction (where that fiscal 2002 land under the freeze reduction is land listed in as replaced pursuant to the provisions of , the amount specified in (c), (1) of , and where it is land listed in (c), (2) of , the amount specified in (c), (2) of );

平成十四年度においての規定により読み替えられたに規定する据置減額適用土地（以下この号において「平成十四年度据置減額適用土地」という。）であるもの　平成十四年度据置減額の基礎となる価額（当該平成十四年度据置減額適用土地が、の規定により読み替えられたハ（１）に掲げる土地であるときはハ（１）に定める額とし、ハ（２）に掲げる土地であるときはハ（２）に定める額とする。）

land that was, in fiscal 2002, land under the lowering reduction prescribed in of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of (hereinafter in this item referred to as "fiscal 2002 land under the lowering reduction"): the amount that serves as the basis of the fiscal 2002 lowering reduction (where that fiscal 2002 land under the lowering reduction is land listed in as replaced pursuant to the provisions of , the amount specified in (c), (1) of , where it is land listed in (c), (2) of , the amount specified in (c), (2) of , and where it is land listed in (c), (3) of , the amount specified in (c), (3) of ).

平成十四年度においての規定により読み替えられたに規定する引下げ減額適用土地（以下この号において「平成十四年度引下げ減額適用土地」という。）であるもの　平成十四年度引下げ減額の基礎となる価額（当該平成十四年度引下げ減額適用土地が、の規定により読み替えられたハ（１）に掲げる土地であるときはハ（１）に定める額とし、ハ（２）に掲げる土地であるときはハ（２）に定める額とし、ハ（３）に掲げる土地であるときはハ（３）に定める額とする。）

With regard to the specified-use previous fiscal year tax base for fiscal 2003 (meaning the specified-use previous fiscal year tax base prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act) pertaining to the specified-use building land, etc. prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act, for which the city planning tax amount for fiscal 2002 was reduced under the provisions of of the Supplementary Provisions of the Former Act, notwithstanding the provisions of Article 18-3, paragraph (2), item (i) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act, it is to be, according to the category of land listed in item (i) or (ii) of the preceding paragraph that applies to that specified-use building land, etc., the amount specified in item (i) or (ii) of that paragraph.

新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第一項に規定する特定用途宅地等のうち平成十四年度分の都市計画税額についての規定により減額されたものに係る平成十五年度の特定用途前年度課税標準額（新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第一項に規定する特定用途前年度課税標準額をいう。）は、新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第二項第一号の規定にかかわらず、当該特定用途宅地等の前項第一号又は第二号に掲げる土地の区分に応じ、同項第一号又は第二号に定める額とする。

With regard to the fiscal 2002 similar tax base (meaning the fiscal 2002 similar tax base prescribed in Article 18-3, paragraph (3), item (i) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act) pertaining to the fiscal 2002 similar specified-use building land, etc. prescribed in Article 18-3, paragraph (3), item (i) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act, for which the city planning tax amount for fiscal 2002 was reduced under the provisions of of the Supplementary Provisions of the Former Act, notwithstanding the provisions of Article 18-3, paragraph (4), item (i) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act, it is to be the amount specified in item (i) or (ii) of paragraph (1) according to the category of land listed in item (i) or (ii) of that paragraph that applies to that fiscal 2002 similar specified-use building land, etc.

新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第三項第一号に規定する平成十四年度類似特定用途宅地等のうち平成十四年度分の都市計画税額についての規定により減額されたものに係る平成十四年度類似課税標準額（新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第三項第一号に規定する平成十四年度類似課税標準額をいう。）は、新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第四項第一号の規定にかかわらず、当該平成十四年度類似特定用途宅地等の第一項第一号又は第二号に掲げる土地の区分に応じ、同項第一号又は第二号に定める額とする。

Supplementary Provisions, Article 20Transitional Measures Concerning National Health Insurance Tax

第二十条（国民健康保険税に関する経過措置）

The provisions of Article 703-4, paragraph (26) of the New Act apply to national health insurance tax for fiscal year 2003 and thereafter, and for national health insurance tax up to fiscal year 2002, the provisions then in force continue to govern.

新法第七百三条の四第二十六項の規定は、平成十五年度以後の年度分の国民健康保険税について適用し、平成十四年度分までの国民健康保険税については、なお従前の例による。

The provisions of Article 37-2 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal year 2004 and thereafter, and for national health insurance tax up to fiscal year 2003, the provisions then in force continue to govern.

新法附則第三十七条の二の規定は、平成十六年度以後の年度分の国民健康保険税について適用し、平成十五年度分までの国民健康保険税については、なお従前の例による。

Supplementary Provisions, Article 21Transitional Measures Concerning the 2005 Japan World Exposition

第二十一条（二千五年日本国際博覧会に係る経過措置）

The provisions of Article 39-2, paragraph (3) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax or municipal inhabitant tax for business years ending on or after the Effective Date or for the period under Article 53, paragraph (24) or Article 321-8, paragraph (24) of the New Act, and for corporate prefectural inhabitant tax or municipal inhabitant tax for business years that ended before the Effective Date or for those periods, the provisions then in force continue to govern.

の規定は、施行日以後に終了する事業年度又は新法第五十三条第二十四項若しくは第三百二十一条の八第二十四項の期間に係る法人の道府県民税又は市町村民税について適用し、施行日前に終了した事業年度又はこれらの期間に係る法人の道府県民税又は市町村民税については、なお従前の例による。

The provisions of Article 39-2, paragraph (4) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and enterprise tax on liquidation income resulting from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph), and for corporate enterprise tax for business years that ended before the Effective Date and enterprise tax on liquidation income resulting from dissolution before the Effective Date, the provisions then in force continue to govern.

の規定は、施行日以後に終了する事業年度に係る法人の事業税及び施行日以後の解散（合併による解散を除く。以下この項において同じ。）による清算所得に対する事業税について適用し、施行日前に終了した事業年度に係る法人の事業税及び施行日前の解散による清算所得に対する事業税については、なお従前の例による。

The provisions of Article 39-2, paragraph (7) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern.

の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。

Supplementary Provisions, Article 22Transitional Measures Concerning Penal Provisions

第二十二条（罰則に関する経過措置）

With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of those provisions) and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる地方税及びこの附則の規定によりなお効力を有することとされる旧法の規定に係る地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 27Delegation to Cabinet Order

第二十七条（政令への委任）

Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.

附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。

Supplementary Provisions, Article 34Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act

第三十四条（地方税法の一部を改正する法律の一部改正に伴う経過措置）

The provisions of , as amended by the provisions of , apply to fixed assets tax for fiscal year 2004 and thereafter, and for fixed assets tax up to fiscal year 2003, the provisions then in force continue to govern.

の規定による改正後のの規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五年度分までの固定資産税については、なお従前の例による。

Supplementary Provisions, Article 36Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act

第三十六条（地方税法の一部を改正する法律の一部改正に伴う経過措置）

The provisions of , as amended by the provisions of , apply to fixed assets tax for fiscal year 2004 and thereafter, and for fixed assets tax up to fiscal year 2003, the provisions then in force continue to govern.

の規定による改正後のの規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五年度分までの固定資産税については、なお従前の例による。

Supplementary Provisions, Article 40Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc.

第四十条（地方税法等の一部を改正する法律の一部改正に伴う経過措置）

The provisions of , as amended by the provisions of (hereinafter in this Article referred to as the "New 2001 Local Tax Act, etc. Amendment Act"), apply to real property acquisition tax to be imposed on acquisitions of real property on or after March 1, 2004, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern.

の規定による改正後の地方税法等の一部を改正する法律（以下この条において「新平成十三年地方税法等改正法」という。）の規定は、平成十六年三月一日以後の不動産の取得に対して課すべき不動産取得税について適用し、同日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。

The provisions of of the Supplementary Provisions of the New 2001 Local Tax Act, etc. Amendment Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after October 1, 2003, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern.

の規定は、平成十五年十月一日以後の不動産の取得に対して課すべき不動産取得税について適用し、同日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。

The provisions of of the Supplementary Provisions of the New 2001 Local Tax Act, etc. Amendment Act apply to fixed assets tax for fiscal year 2004 and thereafter, and for fixed assets tax up to fiscal year 2003, the provisions then in force continue to govern.

の規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五年度分までの固定資産税については、なお従前の例による。

The provisions of of the Supplementary Provisions of the New 2001 Local Tax Act, etc. Amendment Act apply to fixed assets tax for fiscal year 2005 and thereafter, and for fixed assets tax up to fiscal year 2004, the provisions then in force continue to govern.

の規定は、平成十七年度以後の年度分の固定資産税について適用し、平成十六年度分までの固定資産税については、なお従前の例による。

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