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Supplementary Provisions, Article 16Transitional Measures Concerning City Planning Tax

第十六条(都市計画税に関する経過措置)

Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2007.

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、平成二十年度以後の年度分の都市計画税について適用し、平成十九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 houses prescribed in of the Former Act that were acquired before the Effective Date.

施行日前に取得されたからまでに規定す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 15, paragraph (13) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal year 2009 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2008 imposed on fixed assets of a corporation under of the Former Civil Code.

新法附則第十五条第十三項の規定は、平成二十一年度以後の年度分の都市計画税について適用し、の法人に係る固定資産に対して課する平成二十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 fixed assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008.

平成十八年四月一日から平成二十年三月三十一日までの間に取得されたに規定する固定資産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。

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