Supplementary Provisions, Article 8, paragraph (4)（不動産取得税に関する経過措置）Transitional Measures Concerning Real Property Acquisition TaxAdded
The provisions of Article 11, paragraph (7) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after the date of enforcement of the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property before that date.
新法附則第十一条第七項の規定は、附則第一条第十三号に掲げる規定の施行の日以後の不動産の取得に対して課すべき不動産取得税について適用し、同日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。