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Supplementary Provisions

附 則

This Act comes into effect on the date of promulgation.

この法律は、公布の日から施行する。

The provisions then in force continue to govern the calculation of the tax base of real property acquisition tax in the case where a house is newly built or extended with a subsidy received under or of the Former Act, and in the case where a house is newly built within a fire-prevention building zone with funds loaned under prior to amendment by of the Supplementary Provisions.

又はの規定に基づく補助金の交付を受けて家屋を新築し、又は増築した場合及びの規定による改正前のの規定により資金の貸付けを受けて防火建築帯の区域内に家屋を新築した場合における不動産取得税の課税標準の算定については、なお従前の例による。

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