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)
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 April 1, 1993 (hereinafter referred to as the "Effective Date"), and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.
新法の規定中不動産取得税に関する部分は、平成五年四月一日(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、施行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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 1993.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1993, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 4, paragraph (1)