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Supplementary Provisions, Article 8Application of Provisions on Real Property Acquisition Tax

第八条(不動産取得税に関する規定の適用)

The provisions of Article 73-14, paragraph (1), Article 73-15-2, paragraph (1) or Article 73-24, paragraph (1) of the New Act apply to the case where real property is acquired on or after January 1, 1964.

新法第七十三条の十四第一項、第七十三条の十五の二第一項又は第七十三条の二十四第一項の規定は、昭和三十九年一月一日以後において不動産を取得した場合について適用する。

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