Supplementary Provisions, Article 4Application of Provisions on Real Property Acquisition Tax

①The 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 Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that date.

②With regard to the application of the provisions of Article 73-14, paragraphs (1) and (2) of the New Act to the acquisition of a house or part thereof (excluding acquisition by purchase) made during the period from the Effective Date to October 1, 1974, the phrase "build a dwelling" in paragraph (1) of that Article is deemed to be replaced with "build a dwelling prescribed in Article 73, item (iv) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974) (hereinafter in this paragraph referred to as 'dwelling')", and in paragraph (2) of that Article, the phrase "apartment house, etc." is deemed to be replaced with "apartment house, etc. prescribed in Article 73-14, paragraph (1) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act" and the phrase "build a dwelling" with "build a dwelling prescribed in Article 73, item (iv) of the Local Tax Act prior to that amendment (hereinafter in this paragraph referred to as 'dwelling')".

③With regard to the application of the provisions of Article 73-15-2, paragraph (1) of the New Act to the acquisition (excluding acquisition by purchase) of a house or part thereof falling under an apartment house, etc. prescribed in Article 73-14, paragraph (1) of the Local Tax Act prior to the amendment (hereinafter referred to as the "Former Act") made during the period from the Effective Date to October 1, 1974, the phrase "dwelling unit" in Article 73-15-2, paragraph (1) of the New Act is deemed to be replaced with "portion independently partitioned for residential use".

④With regard to the application of the provisions of Article 73-24, paragraph (1), item (ii) of the New Act to the acquisition of land relating to a house newly built before the Effective Date, the phrase "floor area of the dwelling" in that paragraph is deemed to be replaced with "floor area of the dwelling prescribed in Article 73, item (iv) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974) (hereinafter in this paragraph referred to as 'dwelling')", and the phrase "dwelling unit" with "dwelling unit (where the house falls under an apartment house, etc. prescribed in Article 73-14, paragraph (1) of the Local Tax Act prior to that amendment, one portion independently partitioned for residential use)".