Supplementary Provisions
附 則
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
The provisions of Article 14, paragraph (3) and Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding paragraph (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this paragraph) apply to buildings listed in Article 14, paragraph (3), item (ii)-2 or Article 47, paragraph (3), item (ii)-2 of the New Act on Special Measures Concerning Taxation that an individual or a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) acquires or newly builds on or after the date on which this Act comes into effect, and the provisions then in force continue to govern those buildings that an individual or a corporation acquired or newly built before that date.
前項の規定による改正後の租税特別措置法（以下この項において「新租税特別措置法」という。）第十四条第三項及び第四十七条第三項の規定は、個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この項において同じ。）がこの法律の施行の日以後に取得又は新築をする新租税特別措置法第十四条第三項第二号の二又は第四十七条第三項第二号の二に掲げる建築物について適用し、個人又は法人が同日前に取得又は新築をした当該建築物については、なお従前の例による。