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Supplementary Provisions, Article 5Application of Provisions on Real Property Acquisition Tax
第五条（不動産取得税に関する規定の適用）
The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.
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the New Actmachine translation
「新法」
This Act as amended by Act No. 18 of 1975.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1975, which the supplementary provisions (附則) of Act No. 18 of 1975 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)