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 then in force continue to govern real property acquisition tax imposed on the acquisition of real property where that real property is acquired on or after the date of enforcement of the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc., having received a loan of funds prescribed in Article 73-14, paragraph (7) and Article 73-27-5, paragraph (1) of the Former Act.
旧法第七十三条の十四第七項及び第七十三条の二十七の五第一項に規定する資金の貸付けを受けて、中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律の施行の日以後に不動産を取得した場合における当該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. 17 of 2004.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2004, which the supplementary provisions (附則) of Act No. 17 of 2004 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 17 of 2004 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (7)