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）
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 73-4, paragraph (1), items (iv) through (v) of the New Act apply to real property acquisition tax to be imposed on acquisitions of the real property prescribed in those provisions on or after April 1, 2000, and for real property acquisition tax imposed on acquisitions of the real property prescribed in Article 73-4, paragraph (1), items (iv) and (v) of the Former Act before that date, the provisions then in force continue to govern.
新法第七十三条の四第一項第四号から第五号までの規定は、平成十二年四月一日以後のこれらの規定に規定する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、同日前の旧法第七十三条の四第一項第四号及び第五号に規定する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 provisions of Article 73-24, paragraph (2) of the New Act and Article 10-2, paragraph (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of the land in the case where a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1) of the New Act that was newly constructed on or after April 1, 1998 and has not yet been used for residence, and the land pertaining to that dwelling eligible for the special measure, are acquired, and for real property acquisition tax to be imposed on the acquisition of the land in the case where a dwelling eligible for the special measure that was newly constructed before that date and the land pertaining to that dwelling eligible for the special measure are acquired, the provisions then in force continue to govern.
新法第七十三条の二十四第二項及び附則第十条の二第三項の規定は、平成十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に規定する特例適用住宅でまだ人の居住の用に供されたことのないもの及び当該特例適用住宅に係る土地を取得した場合における当該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し、同日前に新築された当該特例適用住宅及び当該特例適用住宅に係る土地を取得した場合における当該土地の取得に対して課すべき不動産取得税については、なお従前の例による。
The provisions of Article 11-4, paragraphs (11) and (12) 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 prescribed in Article 11-4, paragraph (11) of the Supplementary Provisions of the Former Act that is acquired by a person who received a transfer of business pertaining to the approval under Article 5, paragraph (1) of the Act on Temporary Measures to Facilitate Business Innovation of Specified Business Operators (Act No. 61 of 1995) (including the approval of a change under Article 6, paragraph (1) of that Act) or the approval under Article 8, paragraph (1) of that Act (including the approval of a change under Article 9, paragraph (1) of that Act) given before the Effective Date. In this case, the phrase "Article 11-4, paragraph (11) of the Supplementary Provisions" in Article 11-4, paragraph (12) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Article 11-4, paragraph (11) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 15 of 1999)".
旧法附則第十一条の四第十一項及び第十二項の規定は、施行日前に行われた特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号）第五条第一項の承認（同法第六条第一項の規定による変更の承認を含む。）又は同法第八条第一項の承認（同法第九条第一項の規定による変更の承認を含む。）に係る営業の譲渡を受けた者が取得する旧法附則第十一条の四第十一項に規定する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、同条第十二項中「附則第十一条の四第十一項」とあるのは、「地方税法の一部を改正する法律（平成十一年法律第十五号）による改正前の地方税法附則第十一条の四第十一項」とする。
dwelling eligible for the special measuremachine translation
「特例適用住宅」
In Article 73-24, a newly built house, of a kind a Cabinet Order (政令) sets, on land whose acquisition earns a reduction of the real estate acquisition tax (不動産取得税) on it where the house is built within two years after the land is acquired, was built by the acquirer within one year before, or is acquired unused together with its land within one year after it is built.
Short name set inArticle 73-24, paragraph (1)· applies only in this article
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. 15 of 1999.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 15 of 1999 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
the Effective Datemachine translation
「施行日」
1 April 1999, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act (Act No. 15 of 1999) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (5)