Supplementary Provisions, Article 6Transitional Measures Concerning Real Property Acquisition Tax
第六条（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 the first transfer from a contractor, made after the new construction of a house under Article 73-2, paragraph (2) of the Former Act that was carried out before the Effective Date, to the Okinawa Development Finance Corporation, the Japan Railway Construction, Transport and Technology Agency, or a person who newly builds and transfers a dwelling specified by Cabinet Order as prescribed in that paragraph.
施行日前にされた旧法第七十三条の二第二項の規定による家屋の新築後最初に行われた沖縄振興開発金融公庫、独立行政法人鉄道建設・運輸施設整備支援機構又は同項に規定する政令で定める住宅を新築して譲渡する者に対する請負人からの譲渡については、なお従前の例による。
The provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property prescribed in Article 73-2, paragraph (11), Article 73-4, paragraph (1), item (i) and Article 73-6, paragraph (1) of the Former Act before the date specified in Article 1, item (viii) of the Supplementary Provisions.
附則第一条第八号に定める日前の旧法第七十三条の二第十一項、第七十三条の四第一項第一号及び第七十三条の六第一項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 then in force continue to govern real property acquisition tax imposed on acquisitions of real property by a corporation under Article 34 of the Former Civil Code before the date specified in Article 1, item (vi) of the Supplementary Provisions.
附則第一条第六号に定める日前の旧民法第三十四条の法人によ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。
For the application of Article 11, paragraph (32) of the Supplementary Provisions of the New Act during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to November 30, 2008, the phrase "an incorporated public interest association or an incorporated public interest foundation" in that paragraph is deemed to be replaced with "a corporation under Article 34 of the Civil Code".
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 21 of 2008 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 21 of 2008.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 21 of 2008, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
Former Civil Codemachine translation
「旧民法」
In the supplementary provisions (附則) of Act No. 21 of 2008, the Civil Code (Act No. 89 of 1896) as it stood before Article 38 of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)