Supplementary Provisions, Article 19Transitional Measures Concerning City Planning Tax
第十九条（都市計画税に関する経過措置）
Except as otherwise provided, the portion of the provisions of the New Act concerning city planning tax applies to city planning tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2003.
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、平成十六年度以後の年度分の都市計画税について適用し、平成十五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 then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2003 imposed on land or houses to which the provisions of Article 349-3, paragraph (16) of the Former Act apply.
旧法第三百四十九条の三第十六項の規定の適用を受ける土地又は家屋に対して課する平成十六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 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 April 1, 2002 to March 31, 2004.
平成十四年四月一日から平成十六年三月三十一日までの間に新設し、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 provisions then in force continue to govern city planning tax imposed on land and houses prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1996 to March 31, 2004.
平成八年四月一日から平成十六年三月三十一日までの間に取得された旧法附則第十五条第二十項に規定する土地及び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。
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. 17 of 2004.
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. 17 of 2004 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (7)