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Supplementary Provisions, Article 15

第十五条

The provisions of Article 382, paragraph (2) of the Local Tax Act as amended by (limited to the part relating to item (ii)) apply to the annotation under Article 76-3, paragraph (3) of the Real Property Registration Act (Act No. 123 of 2004) made on or after the date of enforcement of the provisions set forth in Article 1, item (xi) of the Supplementary Provisions.

の規定による改正後の地方税法第三百八十二条第二項(第二号に係る部分に限る。)の規定は、附則第一条第十一号に掲げる規定の施行の日以後にされる不動産登記法(平成十六年法律第百二十三号)第七十六条の三第三項の規定による付記について適用する。

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