Supplementary Provisions, Article 9Application of Provisions on Real Property Acquisition Tax
第九条（不動産取得税に関する規定の適用）
The provisions of Article 73-2, paragraph (2) of the New Act apply to the first transfer from a contractor to the person who placed the order after the new construction of a dwelling prescribed in that paragraph, where that transfer is made on or after the Effective Date, and the provisions then in force continue to govern a transfer of that kind made before that date.
新法第七十三条の二第二項の規定は、同項に規定する住宅の新築後最初に行なわれる注文者に対する請負人からの譲渡で施行日以後にされるものについて適用し、同日前にされた当該譲渡については、なお従前の例による。
The provisions of Article 73-14, paragraph (12) of the New Act apply to real property acquisition tax on the acquisition of a house on or after the Effective Date.
新法第七十三条の十四第十二項の規定は、施行日以後の家屋の取得に対する不動産取得税について適用する。
The provisions of Article 11, paragraph (5) of the Supplementary Provisions of the New Act apply to real property acquisition tax on the acquisition of land on or after April 1, 1969.
新法附則第十一条第五項の規定は、昭和四十四年四月一日以後の土地の取得に対する不動産取得税について適用する。
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 Article 1 of Act No. 16 of 1969.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 16 of 1969, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)