Supplementary Provisions, Article 27Transitional Measures Concerning City Planning Tax
第二十七条（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 2016 and subsequent fiscal years, and with regard to city planning tax for fiscal 2015 and earlier fiscal years, 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、平成二十八年度以後の年度分の都市計画税について適用し、平成二十七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 city planning tax imposed on specified warehouses prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. for the Improvement of the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011) to the day preceding the date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions, the provisions then in force continue to govern.
現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための地方税法等の一部を改正する法律（平成二十三年法律第八十三号）の施行の日の翌日から附則第一条第十三号に掲げる規定の施行の日の前日までの間に新設され、又は増設された旧法附則第十五条第一項に規定する特定倉庫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。
For city planning tax imposed on houses prescribed in Article 15, paragraph (42) of the Supplementary Provisions of the Former Act that are newly acquired during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 39 of 2014) through March 31, 2016, the provisions then in force continue to govern.
都市再生特別措置法等の一部を改正する法律（平成二十六年法律第三十九号）の施行の日から平成二十八年三月三十一日までの間に新たに取得された旧法附則第十五条第四十二項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 application of the provisions of Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act to city planning tax for fiscal 2016 imposed on fixed assets prescribed in that paragraph that the 2015 new company uses directly for its principal business, the phrase "passenger railway company" in that paragraph is deemed to be replaced with "passenger railway company or the new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015)".
平成二十七年新会社が直接その本来の事業の用に供する新法附則第十五条の二第二項に規定する固定資産に対して課する平成二十八年度分の都市計画税に係る同項の規定の適用については、同項中「旅客会社」とあるのは、「旅客会社又は旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社」とする。
The tax base of city planning tax imposed on fixed assets that the 2015 new company owns, or borrows pursuant to the provisions of Article 13, paragraph (1), item (iii) or item (vi) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency, or uses pursuant to the provisions of Article 12, paragraph (2), item (ii) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency, or borrows from a corporation specified by Cabinet Order that leases railway facilities, being fixed assets specified by Cabinet Order that are used directly for its principal business, is, notwithstanding the provisions of Article 702, paragraph (1) of the New Act, limited to city planning tax for fiscal 2017 and fiscal 2018, an amount equivalent to three-fifths of the price that is to be the tax base of city planning tax on those fixed assets.
平成二十七年新会社が所有し、又は独立行政法人鉄道建設・運輸施設整備支援機構法第十三条第一項第三号若しくは第六号の規定に基づき借り受け、独立行政法人日本高速道路保有・債務返済機構法第十二条第二項第二号の規定に基づき利用し、若しくは鉄道施設の貸付けを行う法人で政令で定めるものから借り受ける固定資産のうち、直接その本来の事業の用に供する固定資産で政令で定めるものに対して課する都市計画税の課税標準は、新法第七百二条第一項の規定にかかわらず、平成二十九年度分及び平成三十年度分の都市計画税に限り、当該固定資産に係る都市計画税の課税標準となるべき価格の五分の三の額とする。
With regard to the application of the provisions of Article 15-3 of the Supplementary Provisions of the New Act to city planning tax for fiscal 2016 imposed on fixed assets prescribed in that Article that the 2015 new company uses directly for its principal business, the phrase "passenger railway company" in that Article is deemed to be replaced with "passenger railway company, or the new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015)".
平成二十七年新会社が直接その本来の事業の用に供する新法附則第十五条の三に規定する固定資産に対して課する平成二十八年度分の都市計画税に係る同条の規定の適用については、同条中「旅客会社」とあるのは、「旅客会社、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社」とする。
The provisions of Article 17-3 and Article 17-4 of the Supplementary Provisions of the New Act apply to city planning tax for fiscal years on or after fiscal 2017.
新法附則第十七条の三及び第十七条の四の規定は、平成二十九年度以後の年度分の都市計画税について適用する。
pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 13 of 2016.
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. 13 of 2016 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
2015 new companymachine translation
「平成二十七年新会社」
A new company (新会社) as defined in Article 2, paragraph 1 of the supplementary provisions (附則) of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015).
Short name set inSupplementary Provisions, Article 18, paragraph (8)· applies only in this provision and in Supplementary Provisions, Article 18, paragraphs (9) and (10); and Supplementary Provisions, Article 27, paragraphs (4) to (6)