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Supplementary Provisions, Article 19Transitional Measures Concerning City Planning Tax

第十九条(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 2017 and subsequent fiscal years, and the provisions then in force continue to govern city planning tax for fiscal years through fiscal 2016.

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、平成二十九年度以後の年度分の都市計画税について適用し、平成二十八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 of Article 702-4-2 of the New Act apply to city planning tax for fiscal 2017 and subsequent fiscal years imposed on a house prescribed in that Article relating to an earthquake or other disaster prescribed in that Article that occurred on or after April 1, 2016.

新法第七百二条の四の二の規定は、平成二十八年四月一日以後に発生した同条に規定する震災等に係る同条に規定する家屋に対して課する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。

With regard to city planning tax imposed on an agreed warehouse prescribed in of the Supplementary Provisions of the Former Act pertaining to a management agreement prescribed in that is concluded during the period from April 1, 2013 through March 31, 2017, the provisions then in force continue to govern.

平成二十五年四月一日から平成二十九年三月三十一日までの間に締結されたに規定する管理協定に係るに規定する協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。

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