Supplementary Provisions, Article 7Application of Provisions on Real Property Acquisition Tax
第七条（不動産取得税に関する規定の適用）
The provisions of Article 73-24, paragraph (1), item (i) of the New Act apply to the case where land is acquired on or after April 1, 1965.
新法第七十三条の二十四第一項第一号の規定は、昭和四十年四月一日以後に土地を取得した場合について適用する。
The provisions of paragraphs (79) through (82) of the Supplementary Provisions of the New Act apply to the acquisition of agricultural land and pasture land prescribed in paragraph (79) of the Supplementary Provisions of the New Act made on or after the Effective Date.
新法附則第七十九項から第八十二項までの規定は、施行日以後にされる新法附則第七十九項に規定する農地及び採草放牧地の取得について適用する。
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 40 of 1966.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1966, which the supplementary provisions (附則) of Act No. 40 of 1966 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)