Supplementary Provisions, Article 4Application of Provisions on Real Property Acquisition Tax
第四条（不動産取得税に関する規定の適用）
Except as otherwise specially provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and for real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、この法律の施行の日（以下「施行日」という。）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。
The provisions of Article 73-14, paragraph (1) and Article 73-15-2, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of real property on or after January 1, 1973.
新法第七十三条の十四第一項及び第七十三条の十五の二第一項の規定は、昭和四十八年一月一日以後の不動産の取得に対して課する不動産取得税について適用する。
The provisions of Article 11, paragraph (6) of the Supplementary Provisions of the New Act apply to real property acquisition tax imposed on the acquisition of land on or after April 1, 1973.
新法附則第十一条第六項の規定は、昭和四十八年四月一日以後の土地の取得に対して課する不動産取得税について適用する。
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 Act No. 23 of 1973.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 23 of 1973, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)