Supplementary Provisions, Article 5Transitional Measures Concerning Real Property Acquisition Tax
第五条(不動産取得税に関する経過措置)
The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on acquisitions of a dwelling prescribed in that paragraph on or after April 1, 1989 (hereinafter referred to as the "Effective Date"), and with respect to real property acquisition tax imposed on acquisitions of a dwelling prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
新法第七十三条の十四第一項の規定は、昭和六十四年四月一日(以下「施行日」という。)以後の同項に規定する住宅の取得に対して課すべき不動産取得税について適用し、施行日前の同項に規定する住宅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。
Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of a dwelling in the case where a person who built a dwelling before the Effective Date (including the purchase of a newly constructed dwelling that has never been occupied; the same applies hereinafter in this paragraph) newly constructs, on or after the Effective Date and within one year after the building of that dwelling, a dwelling that is to form one structure with that dwelling, or extends that dwelling, and the building of the preceding and subsequent dwellings is deemed to be the building of a single dwelling pursuant to paragraph (2) of that Article.
前項の規定にかかわらず、新法第七十三条の十四第一項の規定は、施行日前に住宅の建築(新築された住宅でまだ人の居住の用に供されたことのないものの購入を含む。以下この項において同じ。)をした者が、施行日以後、当該住宅の建築後一年以内にその住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合において、同条第二項の規定により前後の住宅の建築をもつて一戸の住宅の建築とみなされるときにおける当該住宅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 New Actmachine translation
「新法」
This Act as amended by Act No. 110 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1989, which the supplementary provisions (附則) of Act No. 110 of 1988 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 5, paragraph (1)