Supplementary Provisions, Article 4Application of Provisions on Real Property Acquisition Tax
第四条（不動産取得税に関する規定の適用）
The provisions of Article 73-28-2, paragraph (1) of the New Act apply to the acquisition of land transferred together with the transfer of housing that the Japan Housing Corporation transfers and in respect of which it comes to bear tax liability for real property acquisition tax on or after the Effective Date pursuant to Article 73-2, paragraph (2) of the New Act.
新法第七十三条の二十八の二第一項の規定は、新法第七十三条の二第二項の規定により施行日以後において日本住宅公団が不動産取得税の納税義務を負うこととなるその譲渡する住宅の譲渡とあわせて譲渡する土地の取得について適用する。
The provisions of Article 73-28-2, paragraph (2) of the New Act apply to the acquisition of housing that the Japan Housing Corporation transfers and of land transferred together with the transfer of that housing, in respect of which it comes to bear tax liability for real property acquisition tax on or after the Effective Date pursuant to Article 73-2, paragraph (2) of the New Act.
新法第七十三条の二十八の二第二項の規定は、新法第七十三条の二第二項の規定により施行日以後において日本住宅公団が不動産取得税の納税義務を負うこととなるその譲渡する住宅及び当該住宅の譲渡とあわせて譲渡する土地の取得について適用する。
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Act No. 35 of 1965.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 35 of 1965, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)