第十七条（地方税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 17Transitional Measures Accompanying Partial Amendment of the Local Tax Act
If, before the Effective Date, a person listed in the right-hand column of the table in Article 11-4, paragraph (5) of the Supplementary Provisions of the Local Tax Act before its amendment by the preceding Article who received a transfer of business or a transfer of assets (meaning a transfer of assets prescribed in that paragraph; the same applies hereinafter in this Article) in accordance with a plan listed in the left-hand column of that table for which the finding listed in the middle column of that table was made, or a person who received a transfer of business or a transfer of assets from a person listed in the right-hand column of that table in accordance with that plan (excluding a plan listed in the left-hand column of item (iii) of that table), acquires the real property prescribed in that paragraph, the provisions then in force continue to govern real property acquisition tax to be imposed on the acquisition of that real property.
施行日前に前条の規定による改正前の地方税法附則第十一条の四第五項の表の中欄に掲げる認定がされた同表の上欄に掲げる計画に従って事業の譲渡若しくは資産の譲渡（同項に規定する資産の譲渡をいう。以下この条において同じ。）を受けた同表の下欄に掲げる者又は当該計画（同表第三号の上欄に掲げる計画を除く。）に従って同表の下欄に掲げる者から事業の譲渡若しくは資産の譲渡を受けた者が同項に規定する不動産を取得した場合における当該不動産の取得に対して課すべき不動産取得税については、なお従前の例による。