Supplementary Provisions, Article 4Transitional Measures Concerning Real Property Acquisition Tax

①Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 73-14, paragraph (1) of the New Act (excluding the portion concerning real property acquisition tax imposed on acquisition of a dwelling by purchase) apply to real property acquisition tax to be imposed on acquisition of a dwelling built on or after July 1, 1980.

③The provisions of Article 73-14, paragraph (1) of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") (excluding the portion concerning real property acquisition tax imposed on acquisition of a dwelling by purchase) remain in force with respect to real property acquisition tax imposed on acquisition of a dwelling built before July 1, 1980.

④The provisions of Article 73-14, paragraphs (1) and (2) of the Former Act remain in force, notwithstanding the provisions of paragraph (2), with respect to real property acquisition tax imposed on the acquisition of a dwelling in the case where a person who purchased, before the Effective Date, a newly built dwelling that has not yet been used for residence by any person newly builds, on or after the Effective Date and within one year after the purchase of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling, and in the case where a person who built a dwelling before July 1, 1980 newly builds, on or after that date and within one year after the construction of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling.

⑤Where a person seeks to be subject to the application of the provisions of Article 73-14, paragraph (1) of the New Act or the provisions of Article 73-14, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (3), with respect to the acquisition of a dwelling in the case where the dwelling was built before July 1, 1980 (including the purchase of a newly built dwelling that has not yet been used for residence by any person; the same applies in the following paragraph), the provisions of Article 73-14, paragraph (4) of the New Act do not apply.

⑥In addition to what is provided for in the preceding paragraph, where a person who built a dwelling before July 1, 1980 newly builds, on or after that date and within one year after the construction of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling, and seeks to be subject to the application of the provisions of Article 73-14, paragraph (1) of the New Act or the provisions of Article 73-14, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (4), with respect to the acquisition of a dwelling in that case, the provisions of the latter part of Article 73-14, paragraph (4) of the New Act do not apply.

⑦With respect to the application of the provisions of Article 73-24, paragraph (1), item (ii) of the New Act to the acquisition of land used for a dwelling that was newly built before July 1, 1980, in that paragraph, the phrase "dwelling (limited to a dwelling specified by Cabinet Order; hereinafter referred to in this paragraph as a 'dwelling eligible for the special measure')" is deemed to be replaced with "dwelling", the phrase "one independently partitioned part used for residence, as specified by Cabinet Order" is deemed to be replaced with "one independently partitioned part used for residence", and in item (ii) of that paragraph, the phrase "dwelling eligible for the special measure" is deemed to be replaced with "dwelling".

⑧With respect to the application of the provisions of Article 73-24, paragraph (2), item (ii) of the New Act to the acquisition of land used for a dwelling that was acquired before the Effective Date, in that paragraph, the phrase "existing dwelling" is deemed to be replaced with "dwelling specified by Cabinet Order".

⑨Where a person seeks to be subject to the application of the provisions of Article 73-24, paragraph (1) of the New Act with respect to an acquisition of land before July 1, 1980, the provisions of paragraph (4) of that Article do not apply.

⑩In addition to what is provided for in the preceding paragraph, where a person who acquired land before July 1, 1980 acquires, on or after that date and within one year from the date of acquiring that land, land adjacent to that land, and seeks to be subject to the application of the provisions of Article 73-24, paragraph (1) of the New Act with respect to the acquisition of land in that case, and where a person who acquired land before the Effective Date acquires, on or after the Effective Date and within one year from the date of acquiring that land, land adjacent to that land, and seeks to be subject to the application of the provisions of paragraph (2) of that Article with respect to the acquisition of land in that case, the provisions of the latter part of paragraph (4) of that Article do not apply.