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 concerning real property acquisition tax (excluding the provisions of Articles 73-10 through 73-12 of the New Act) 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 the Effective Date.
新法の規定(新法第七十三条の十から第七十三条の十二までの規定を除く。)中不動産取得税に関する部分は、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. 27 of 1998.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1998, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 27 of 1998) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)