Supplementary Provisions, Article 6Transitional Measures Concerning Real Property Acquisition Tax
第六条（不動産取得税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 73-14, paragraph (4) and Article 73-24, paragraph (4) of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date and to real property acquisition tax imposed on acquisitions of real property before the Effective Date for which the last day of the period relating to the return under Article 73-14, paragraph (4) or Article 73-24, paragraph (4) of the Former Act arrives on or after the Effective Date, and for real property acquisition tax imposed on acquisitions for which the last day of the period relating to that return arrived before the Effective Date, the provisions then in force continue to govern.
新法第七十三条の十四第四項及び第七十三条の二十四第四項の規定は、施行日以後の不動産の取得に対して課すべき不動産取得税及び施行日前の不動産の取得で当該取得につき施行日以後に旧法第七十三条の十四第四項又は第七十三条の二十四第四項の規定による申告に係る期間の末日が到来するものに対して課する不動産取得税について適用し、施行日前に当該申告に係る期間の末日が到来したもの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。
At the time of the enforcement of this Act, the provisions of Article 11-5 of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax relating to the real property acquisition tax amount for which deferral of collection is being received pursuant to Article 73-27-6, paragraph (2) of the Former Act as applied with terms replaced pursuant to the provisions of Article 11-5 of the Supplementary Provisions of the Former Act. In this case, the phrase "nine years" in Article 11-5 of the Supplementary Provisions of the Former Act is deemed to be replaced with "12 years", and the phrase "Article 11-5 of the Supplementary Provisions" is deemed to be replaced with "Article 11-5 of the Supplementary Provisions of the Local Tax Act prior to its amendment by the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 10 of 1982) that remains in force pursuant to the provisions of Article 6, paragraph (4) of the Supplementary Provisions of that Act".
旧法附則第十一条の五の規定は、この法律の施行の際、同条の規定により読み替えて適用される旧法第七十三条の二十七の六第二項の規定により徴収猶予を受けている不動産取得税額に係る不動産取得税については、なおその効力を有する。この場合において、旧法附則第十一条の五中「九年」とあるのは「十二年」と、「附則第十一条の五」とあるのは「地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和五十七年法律第十号）附則第六条第四項の規定によりなお効力を有することとされる同法による改正前の地方税法附則第十一条の五」とする。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 10 of 1982.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1982, which the supplementary provisions (附則) of Act No. 10 of 1982 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 10 of 1982 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)