Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date on which the City Planning Act comes into effect.
この法律は、都市計画法の施行の日から施行する。
Supplementary Provisions, Article 22Transitional Measures Accompanying the Partial Amendment of the Local Autonomy Act, etc.
第二十二条（地方自治法等の一部改正に伴う経過措置）
With regard to urban area improvement projects prescribed in Article 4, paragraph (1) of the Supplementary Provisions, and disaster-prevention building block development associations, disaster-prevention building block development projects and disaster-prevention buildings prescribed in paragraph (2) of that Article, notwithstanding the provisions of the following Acts as amended by the provisions of the Supplementary Provisions of this Act, the provisions then in force continue to govern:
附則第四条第一項に規定する市街地改造事業並びに同条第二項に規定する防災建築街区造成組合、防災建築街区造成事業及び防災建築物に関しては、この法律の附則の規定による改正後の次の各号に掲げる法律の規定にかかわらず、なお従前の例による。
Omitted
略
Act on Special Measures Concerning Taxation
租税特別措置法
In the case referred to in the preceding paragraph, where the provisions of Article 73-14, paragraph (7) of the Local Tax Act prior to the amendment by the provisions of Article 10 of the Supplementary Provisions are applied to the acquisition of real property after this Act comes into effect, the phrase "an amount equivalent to the price registered in the fixed asset tax ledger of the real property that the person owned within the area of land on which the urban area improvement project or disaster-prevention building block development project is implemented (or, if the price of that real property is not registered in the fixed asset tax ledger, the price determined by the prefectural governor in accordance with the fixed asset evaluation standards referred to in Article 388, paragraph (1), as specified by Cabinet Order)" in that paragraph is deemed to be replaced with "the amount obtained by multiplying the price of that portion of the building facilities by the ratio of the amount of the consideration for the land, leasehold or buildings that the person held within the area of land on which the urban area improvement project or disaster-prevention building block development project is implemented to the value of that portion of the building facilities fixed pursuant to the provisions of Article 46 of that Act (including as applied mutatis mutandis pursuant to Article 55, paragraph (1) of the Disaster-Prevention Building Block Development Act), in respect of that portion of the building facilities".
前項の場合において、この法律の施行後の不動産の取得について附則第十条の規定による改正前の地方税法第七十三条の十四第七項の規定を適用するときは、同項中「その者が市街地改造事業又は防災建築街区造成事業を施行する土地の区域内に所有していた不動産の固定資産課税台帳に登録された価格（当該不動産の価格が固定資産課税台帳に登録されていない場合にあつては、政令で定めるところにより、道府県知事が第三百八十八条第一項の固定資産評価基準によつて決定した価格）に相当する額を」とあるのは、「当該建築施設の部分の価格に同法第四十六条（防災建築街区造成法第五十五条第一項において準用する場合を含む。）の規定により確定した当該建築施設の部分の価額に対するその者が市街地改造事業又は防災建築街区造成事業を施行する土地の区域内に有していた土地、借地権又は建築物の対償の額の割合を乗じて得た額を当該建築施設の部分の」とする。