Supplementary Provisions, Article 12Transitional Measures concerning Special Provisions on Fixed Assets Tax and City Planning Tax Relating to the Great Hanshin-Awaji Earthquake
第十二条（阪神・淡路大震災に係る固定資産税及び都市計画税の特例に関する経過措置）
In the application of Article 16-2, paragraphs (1) through (9) of the Supplementary Provisions of the New Act to fixed assets tax and city planning tax for each of fiscal years 2005 through 2007, the phrase "that is within a specified district (meaning an implementation district prescribed in Article 2, paragraph (4) of the Land Readjustment Act or an implementation district prescribed in Article 2, item (iii) of the Urban Renewal Act that is within a disaster-stricken urban district reconstruction promotion area prescribed in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster and is specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this Article), among" in paragraph (1) of that Article is deemed to be replaced with "among", the phrase "in which, within the area of a specified district," in paragraph (2) of that Article is deemed to be replaced with "in which,", the phrase "of which those within the area of a specified district, to" in paragraphs (3) and (4) of that Article is deemed to be replaced with "to", and the phrase "being such and being within the area of a specified district" in the provisions of paragraphs (6) through (9) of that Article is deemed to be replaced with "being such".
平成十七年度から平成十九年度までの各年度分の固定資産税及び都市計画税に係る新法附則第十六条の二第一項から第九項までの規定の適用については、同条第一項中「で特定地区（土地区画整理法第二条第四項に規定する施行地区又は都市再開発法第二条第三号に規定する施行地区のうち被災市街地復興特別措置法第五条第一項に規定する被災市街地復興推進地域の区域内にあるもので総務省令で定めるものをいう。以下この条において同じ。）の区域内にあるもののうち」とあるのは「のうち」と、同条第二項中「において、特定地区の区域内に」とあるのは「において、」と、同条第三項及び第四項中「のうち特定地区の区域内にあるものに対して」とあるのは「に対して」と、同条第六項から第九項までの規定中「であり、かつ、特定地区の区域内にある」とあるのは「である」とする。
In the application of Article 16-2, paragraph (10) of the Supplementary Provisions of the New Act to fixed assets tax and city planning tax imposed on houses prescribed in that paragraph that are acquired or rebuilt during the period from the Effective Date to March 31, 2007, the phrase "house, where the land that had been used as the site of that house is within the area of a specified district, the house that was lost or damaged" in that paragraph is deemed to be replaced with "house", and the phrase "during the period, within that specified district," is deemed to be replaced with "during the period,".
施行日から平成十九年三月三十一日までの間に取得され、又は改築された新法附則第十六条の二第十項に規定する家屋に対して課する固定資産税及び都市計画税に係る同項の規定の適用については、同項中「家屋の敷地の用に供されていた土地が特定地区の区域内にある場合において、当該滅失し、又は損壊した家屋」とあるのは「家屋」と、「間に、当該特定地区の区域内に」とあるのは「間に、」とする。
For fixed assets tax and city planning tax imposed on houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from January 2, 1999 to March 31, 2005, the provisions then in force continue to govern.
平成十一年一月二日から平成十七年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第十項に規定する家屋に対して課する固定資産税及び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. 5 of 2005.
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. 5 of 2005 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (6)
the Effective Datemachine translation
「施行日」
1 April 2005, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (7)