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Supplementary Provisions, Article 17Transitional Measures Concerning City Planning Tax

第十七条(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 2014 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2013, the provisions then in force continue to govern.

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、平成二十六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。

With regard to the city planning tax imposed on the houses prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions set forth in of the Supplementary Provisions of the 2011 Port and Harbour Act Amendment Act to March 31, 2014, the provisions then in force continue to govern.

に掲げる規定の施行の日から平成二十六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。

With regard to the city planning tax imposed on the fixed assets prescribed in of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2014, the provisions then in force continue to govern.

平成二十二年四月一日から平成二十六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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