Supplementary Provisions, Article 11Transitional Measures Concerning Real Property Acquisition Tax
第十一条（不動産取得税に関する経過措置）
Except as provided in the following paragraph, the provisions of the New Act relating to real property acquisition tax 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.
With respect to the application of Article 11, paragraph (7) of the Supplementary Provisions of the New Act until the Prefectural Ordinance prescribed in that paragraph is enacted and enters into force, the words "the ratio determined by Prefectural Ordinance within the range of one-tenth or more and three-tenths or less, taking one-fifth of the price of that real property into consideration" in that paragraph are deemed to be replaced with "one-fifth of the price of that real property", and the words "the ratio determined by Prefectural Ordinance within the range of two-fifths or more and three-fifths or less, taking one-half of the price of that real property into consideration" are deemed to be replaced with "one-half of the price of that real property".
新法附則第十一条第七項に規定する道府県の条例が制定施行されるまでの間における同項の規定の適用については、同項中「五分の一を参酌して十分の一以上十分の三以下の範囲内において道府県の条例で定める割合」とあるのは「五分の一」と、「二分の一を参酌して五分の二以上五分の三以下の範囲内において道府県の条例で定める割合」とあるのは「二分の一」とする。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 2 of 2015, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.