Supplementary Provisions, Article 4Transitional Measures Concerning Real Property Acquisition Tax
第四条（不動産取得税に関する経過措置）
Except as provided in paragraphs (2) through (4), 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 the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before the Effective Date.
In the case where the date specified by Cabinet Order as the date on which the contract referred to in Article 73-2, paragraph (12) of the New Act took effect (hereinafter in this paragraph and Article 10, paragraph (3) of the Supplementary Provisions referred to as the "contract effective date") falls before the Effective Date, if a person who is to acquire under that contract land that is a planned site for reserved land prescribed in Article 73-2, paragraph (12) of the New Act has, in accordance with an Order of the Ministry of Home Affairs, applied to the prefectural governor within six months after the Effective Date to the effect that the person wishes to be subject to the provisions of that paragraph, the provisions of that paragraph apply on the assumption that the contract effective date of that contract is the Effective Date.
The provisions of Article 73-27-6 of the New Act apply to real property acquisition tax relating to the acquisition of land prescribed in paragraph (1) of that Article carried out on or after April 1, 1973, and the provisions of Article 11-3 of the Supplementary Provisions of the New Act apply to real property acquisition tax relating to the acquisition of land prescribed in that Article.
新法第七十三条の二十七の六の規定は、昭和四十八年四月一日以後に行われた同条第一項に規定する土地の取得に係る不動産取得税について適用し、新法附則第十一条の三の規定は、同条に規定する土地の取得に係る不動産取得税について適用する。
The provisions of Article 12, paragraphs (1) through (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax on farmland, pasture land and quasi-farmland prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "farmland, etc.") that, on or after the Effective Date, is subject to the provisions of the main clause of Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation, in the case where a right is created by loan for use prescribed in Article 70-4, paragraph (3) of the Act on Special Measures Concerning Taxation over that farmland, etc., and the provisions then in force continue to govern real property acquisition tax on farmland, etc. that, before the Effective Date, was subject to the provisions of the main clause of Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by Act No. 11 of 1978, in the case where a right was created by loan for use prescribed in item (i) of that paragraph over that farmland, etc.
新法附則第十二条第一項から第三項までの規定は、施行日以後に租税特別措置法第七十条の四第一項本文の規定の適用を受ける新法附則第十二条第一項に規定する農地、採草放牧地及び準農地（以下この項において「農地等」という。）につき租税特別措置法第七十条の四第三項に規定する使用貸借による権利の設定がされる場合における当該農地等に係る不動産取得税について適用し、施行日前に昭和五十三年法律第十一号による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受ける農地等につき同項第一号に規定する使用貸借による権利の設定がされた場合における当該農地等に係る不動産取得税については、なお従前の例による。
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. 9 of 1978.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1978, which the supplementary provisions (附則) of Act No. 9 of 1978 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Act No. 11 of 1978machine translation
「昭和五十三年法律第十一号」
In the supplementary provisions (附則) of Act No. 9 of 1978, short name for Act No. 11 of 1978, which amended the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
contract effective datemachine translation
「契約の効力発生日」
The date a Cabinet Order (政令) sets as the day the contract provided for in Article 73-2, paragraph 12 of the Local Tax Act as amended by Act No. 9 of 1978 took effect, by which a person is to acquire land that is a planned reserve land site (保留地予定地); where it fell before that Act came into effect and the person applies to the prefectural governor within six months, it is treated as that Act's effective date.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 10, paragraph (3)
farmland, etc.machine translation
「農地等」
Farmland (農地), grazing land (採草放牧地) and quasi-farmland (準農地) as defined in Article 12, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 9 of 1978, here those to which the main text of Article 70-4, paragraph 1 of the Act on Special Measures Concerning Taxation applies.
Short name set inSupplementary Provisions, Article 4, paragraph (4)· applies only in this paragraph