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Supplementary Provisions, Article 14Transitional Measures Concerning City Planning Tax

第十四条(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 2010 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2009.

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、平成二十二年度以後の年度分の都市計画税について適用し、平成二十一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 Former Act for fiscal years up to and including the fiscal year for which the assessment date is January 1 of the year that includes the date specified in Article 1, item (ix) of the Supplementary Provisions (or, where that date is January 1, of the year preceding the year that includes that date).

に規定する固定資産に対して課する附則第一条第九号に定める日の属する年(当該日が一月一日である場合には、当該日の属する年の前年)の一月一日を賦課期日とする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 station buildings, etc. prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010.

平成十八年四月一日から平成二十二年三月三十一日までの間に取得されたに規定する停車場建物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 houses prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2010.

平成十四年四月一日から平成二十二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, 2003 to March 31, 2010.

平成十五年四月一日から平成二十二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, 2008 to March 31, 2010.

平成二十年四月一日から平成二十二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 or rebuilt during the period from April 1, 2005 to March 31, 2010.

平成十七年四月一日から平成二十二年三月三十一日までの間に取得され、又は改築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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