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）
Except as otherwise provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax on acquisitions of real property on or after the Effective Date, and the provisions then in force continue to govern real property acquisition tax on acquisitions of real property before that date.
The provisions of Article 73-2, paragraph (2) of the New Act apply to the first transfer from a contractor to the person who placed the order after the new construction of a house prescribed in that paragraph, where that transfer is made on or after the Effective Date, and the provisions then in force continue to govern a transfer of that kind made before that date.
新法第七十三条の二第二項の規定は、同項に規定する家屋の新築後最初に行なわれる注文者に対する請負人からの譲渡で施行日以後にされるものについて適用し、同日前にされた当該譲渡については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Act No. 4 of 1968.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1968, which the supplementary provisions (附則) of Act No. 4 of 1968 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)