Supplementary Provisions, Article 7Transitional Measures Concerning Real Property Acquisition Tax
第七条（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.
The provisions of Article 73-8, paragraph (1) of the New Act apply to questioning, inspection, or a demand for presentation or submission under Article 73-8, paragraph (1) of the New Act made on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions (hereinafter referred to as the "Item 2 Effective Date" in this paragraph and Article 16, paragraph (2) of the Supplementary Provisions), and the provisions then in force continue to govern questioning, inspection, or a demand for presentation or submission under Article 73-8, paragraph (1) of the Former Act made before the Item 2 Effective Date.
新法第七十三条の八第一項の規定は、附則第一条第二号に掲げる規定の施行の日（以下この項及び附則第十六条第二項において「二号施行日」という。）以後に行われる新法第七十三条の八第一項の規定による質問、検査又は提示若しくは提出の要求について適用し、二号施行日前に行われた旧法第七十三条の八第一項の規定による質問、検査又は提示若しくは提出の要求については、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. 1 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 1 of 2023, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 1 of 2023 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (4)
Item 2 Effective Datemachine translation
「二号施行日」
1 April 2024, the date the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect.
Short name set inSupplementary Provisions, Article 7, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 16, paragraph (2)