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Supplementary Provisions, Article 11Transitional Measures Concerning City Planning Tax

第十一条(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 2009 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2008.

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、平成二十一年度以後の年度分の都市計画税について適用し、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 specified warehouses and specified sheds prescribed in of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from April 1, 2007 to March 31, 2009.

平成十九年四月一日から平成二十一年三月三十一日までの間に新設され、又は増設されたに規定する特定倉庫及び特定上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 then in force continue to govern city planning tax imposed on houses prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2009.

平成十六年四月一日から平成二十一年三月三十一日までの間に取得された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 then in force continue to govern city planning tax imposed on houses prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2007 to March 31, 2009.

平成十九年四月一日から平成二十一年三月三十一日までの間に取得された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。

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