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 from city planning tax for fiscal year 2021, and the provisions then in force continue to govern city planning tax up to fiscal year 2020.
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、令和三年度以後の年度分の都市計画税について適用し、令和二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 houses prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act on Enhancement of Convenience of Urban Railways, etc. to March 31, 2021.
都市鉄道等利便増進法の施行の日から令和三年三月三十一日までの間に取得された旧法附則第十五条第二十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。
The provisions then in force continue to govern city planning tax imposed on land used for the target specified public facilities, etc. prescribed in Article 15, paragraph (43) of the Supplementary Provisions of the Former Act that were developed during the period from April 1, 2019 to March 31, 2021.
平成三十一年四月一日から令和三年三月三十一日までの間に整備された旧法附則第十五条第四十三項に規定する対象特定公共施設等の用に供する土地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。
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 2021.
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. 7 of 2021 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)