Supplementary Provisions, Article 29Transitional Measures Concerning City Planning Tax

①Except where otherwise provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal 2024 and subsequent fiscal years, and the provisions then in force continue to govern city planning tax through fiscal 2023.

②The provisions then in force continue to govern city planning tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2022 to March 31, 2024.

③For city planning tax imposed on fixed assets used for the specified in-house childcare facilities prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act, pertaining to the government subsidy prescribed in that paragraph received during the period from April 1, 2017 to March 31, 2024, the provisions then in force continue to govern.

④For city planning tax imposed on fixed assets used for the stay comfort improvement facilities, etc. prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were put in place during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 43 of 2020) to March 31, 2024, the provisions then in force continue to govern.