Supplementary Provisions, Article 40Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc.
第四十条（地方税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., as amended by the provisions of the preceding Article (hereinafter in this Article referred to as the "New 2001 Local Tax Act, etc. Amendment Act"), apply to real property acquisition tax to be imposed on acquisitions of real property on or after March 1, 2004, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern.
前条の規定による改正後の地方税法等の一部を改正する法律（以下この条において「新平成十三年地方税法等改正法」という。）附則第五条第二項の規定は、平成十六年三月一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、同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 provisions of Article 5, paragraph (3) of the Supplementary Provisions of the New 2001 Local Tax Act, etc. Amendment Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after October 1, 2003, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern.
新平成十三年地方税法等改正法附則第五条第三項の規定は、平成十五年十月一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、同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 provisions of Article 8, paragraph (2) of the Supplementary Provisions of the New 2001 Local Tax Act, etc. Amendment Act apply to fixed assets tax for fiscal year 2004 and thereafter, and for fixed assets tax up to fiscal year 2003, the provisions then in force continue to govern.
新平成十三年地方税法等改正法附則第八条第二項の規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五年度分までの固定資産税については、なお従前の例による。
The provisions of Article 8, paragraph (5) of the Supplementary Provisions of the New 2001 Local Tax Act, etc. Amendment Act apply to fixed assets tax for fiscal year 2005 and thereafter, and for fixed assets tax up to fiscal year 2004, the provisions then in force continue to govern.
新平成十三年地方税法等改正法附則第八条第五項の規定は、平成十七年度以後の年度分の固定資産税について適用し、平成十六年度分までの固定資産税については、なお従前の例による。
New 2001 Local Tax Act, etc. Amendment Actmachine translation
「新平成十三年地方税法等改正法」
In Article 40 of the supplementary provisions (附則) of Act No. 9 of 2003, an Act Partially Amending the Local Tax Act, etc. (地方税法等の一部を改正する法律) of 2001 (平成十三年), as amended by Article 39 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 40, paragraph (1)· applies only in this article