Local Tax Act

The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions set forth in Article 1, item (viii), and for real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern.

The provisions of Article 73-24, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions set forth in Article 1, item (viii), and for real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern.

The provisions of Article 11, paragraph (8) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions set forth in Article 1, item (viii), and for real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern.

For the fixed assets tax imposed on a house prescribed in Article 15-6, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (viii) (hereinafter in the following paragraph through paragraph (13) referred to as the "Item 8 Former Act") that was newly built during the period from April 1, 2022 to March 31, 2029, the provisions then in force continue to govern.

For the fixed assets tax imposed on a house prescribed in Article 15-6, paragraph (2) of the Supplementary Provisions of the Item 8 Former Act that was newly built during the period from April 1, 2024 to March 31, 2029, the provisions then in force continue to govern.

For the fixed assets tax imposed on a house prescribed in Article 15-7, paragraph (1) of the Supplementary Provisions of the Item 8 Former Act that was newly built during the period from the date of enforcement of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) to March 31, 2029, the provisions then in force continue to govern.

For the fixed assets tax imposed on a house prescribed in Article 15-7, paragraph (2) of the Supplementary Provisions of the Item 8 Former Act that was newly built during the period from the date of enforcement of the Act on the Promotion of Long-Life Quality Housing to March 31, 2029, the provisions then in force continue to govern.