Supplementary Provisions, Article 4Transitional Measures Concerning Real Property Acquisition Tax
第四条（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 10-2, paragraph (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of land pertaining to a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1), item (iii) of the New Act that was newly constructed on or after April 1, 1988.
新法附則第十条の二第二項の規定は、昭和六十三年四月一日以後に新築された新法第七十三条の二十四第一項第三号の特例適用住宅に係る土地の取得に対して課すべき不動産取得税について適用する。
The provisions of Article 10-2, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") remain in force with respect to real property acquisition tax imposed on the acquisition of land pertaining to a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1), item (iii) of the Former Act that was newly constructed on or before March 31, 1988. In this case, with respect to real property acquisition tax to be imposed on the acquisition of land pertaining to a dwelling eligible for the special measure under that item that was newly constructed during the period from October 1, 1987 to March 31, 1988, in Article 10-2, paragraph (2) of the Supplementary Provisions of the Former Act, "March 31, 1989" is deemed to be replaced with "September 30, 1989".
改正前の地方税法（以下「旧法」という。）附則第十条の二第二項の規定は、昭和六十三年三月三十一日以前に新築された旧法第七十三条の二十四第一項第三号の特例適用住宅に係る土地の取得に対して課す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、昭和六十二年十月一日から昭和六十三年三月三十一日までの間に新築された同号の特例適用住宅に係る土地の取得に対して課すべき不動産取得税については、旧法附則第十条の二第二項中「昭和六十四年三月三十一日」とあるのは、「平成元年九月三十日」とする。
The provisions of Article 11-4, paragraphs (15) and (16) of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the real property under paragraph (15) of that Article acquired by a person who has received a transfer of business in accordance with what is provided in the certified plan relating to the certification prescribed in that paragraph given before the Effective Date. In this case, in paragraph (16) of that Article, "Article 11-4, paragraph (15) of the Supplementary Provisions" is deemed to be replaced with "Article 11-4, paragraph (15) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 14 of 1989)".
旧法附則第十一条の四第十五項及び第十六項の規定は、施行日前に行われた同条第十五項に規定する認定に係る認定計画に定めるところに従って営業の譲渡を受けた者が取得する同項の不動産に対して課すべき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、同条第十六項中「附則第十一条の四第十五項」とあるのは、「地方税法の一部を改正する法律（平成元年法律第十四号）による改正前の地方税法附則第十一条の四第十五項」とする。
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. 14 of 1989.
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. 14 of 1989 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (2)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 14 of 1989 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)