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Supplementary Provisions, Article 5Transitional Measures Concerning Real Property Acquisition Tax

第五条（不動産取得税に関する経過措置）

Except 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.

別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。

The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of a dwelling prescribed in that paragraph on or after July 1, 1981, and for real property acquisition tax imposed on the acquisition of a dwelling prescribed in that paragraph before that date, the provisions then in force continue to govern.

新法第七十三条の十四第一項の規定は、昭和五十六年七月一日以後の同項に規定する住宅の取得に対して課すべき不動産取得税について適用し、同日前の同項に規定する住宅の取得に対して課する不動産取得税については、なお従前の例による。

Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of the dwellings relating to the earlier and later construction in the case where a person who built a dwelling before July 1, 1981 (including the purchase of a newly built dwelling that has not yet been used for residence by any person; the same applies hereinafter in this paragraph) 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.

前項の規定にかかわらず、新法第七十三条の十四第一項の規定は、昭和五十六年七月一日前に住宅の建築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含む。以下この項において同じ。）をした者が、同日以後において、当該住宅の建築後一年以内にその住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合における前後の建築に係る住宅の取得に対して課する不動産取得税について適用する。

The provisions of Article 73-15, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after July 1, 1981, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern.

新法第七十三条の十五第一項の規定は、昭和五十六年七月一日以後の不動産の取得に対して課すべき不動産取得税について適用し、同日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。

Notwithstanding the provisions of the preceding paragraph, the provisions of of the Former Act remain in force, only if the acquisition of the house is made by December 31, 1982, with respect to real property acquisition tax to be imposed on the acquisition of a house (meaning a house other than a dwelling; hereinafter in this paragraph simply referred to as a "house") in the case where a person who commenced new construction work on the house before January 1, 1981 acquires that house through that new construction.

前項の規定にかかわらず、の規定は、昭和五十六年一月一日前に家屋で住宅以外のもの（以下この項において単に「家屋」という。）の新築の工事に着手した者が、当該家屋を当該新築により取得する場合における当該家屋の取得に対して課すべき不動産取得税については、当該家屋の取得が昭和五十七年十二月三十一日までに行われたときに限り、なおその効力を有する。

With respect to the application of the provisions in the case where an acquisition of real property before July 1, 1981 falls under the provisions of Article 73-24, paragraph (1) or (2), Article 73-27-2, paragraph (1) or Article 11-4, paragraph (1) or (9) of the Supplementary Provisions of the New Act, , or of the Supplementary Provisions of the Former Act that is to be followed pursuant to the provisions of paragraph (1), or of the Supplementary Provisions of the Former Act that remains in force pursuant to the provisions of paragraph (9), in those provisions the phrase "tax rate" is deemed to be replaced with "the tax rate used for calculating that tax amount".

昭和五十六年七月一日前の不動産の取得が、新法第七十三条の二十四第一項若しくは第二項、新法第七十三条の二十七の二第一項、若しくは、第一項の規定によりその例によることとされる、若しくは又は第九項の規定によりなお効力を有することとされるの規定に該当する場合におけるこれらの規定の適用については、これらの規定中「税率」とあるのは、「当該税額の算定に用いられた税率」とする。

The provisions of and of the Supplementary Provisions of the Former Act remain in force, only if the acquisition is made by March 31, 1982, with respect to real property acquisition tax to be imposed on the acquisition of land in the case where the land is acquired through an exchange and consolidation of farmland arranged by the Agricultural Committee on the basis of an application made before the Effective Date.

及びの規定は、施行日前に行われた申出に基づきされた農業委員会のあつせんによる農地の交換分合により土地を取得した場合における当該土地の取得に対して課すべき不動産取得税については、当該取得が昭和五十七年三月三十一日までに行われたときに限り、なおその効力を有する。

The provisions of Article 11-4, paragraph (7) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of a facility prescribed in on or after October 1, 1981.

の規定は、昭和五十六年十月一日以後のに規定する施設の取得に対して課すべき不動産取得税について適用する。

The provisions of of the Supplementary Provisions of the Former Act remain in force, only if the acquisition of the facility prescribed in is made during the period from the Effective Date through September 30, 1981, with respect to real property acquisition tax to be imposed on the acquisition of that facility. In this case, the phrase "one-third" in is deemed to be replaced with "one-fourth".

の規定は、に規定する施設の取得が施行日から昭和五十六年九月三十日までの間に行われたときに限り、当該施設の取得に対して課すべき不動産取得税については、なおその効力を有する。この場合において、中「三分の一」とあるのは、「四分の一」とする。

The provisions of Articles 73-25 through 73-27 of the New Act apply mutatis mutandis to the deferral of collection of the amount of real property acquisition tax imposed on the acquisition of a facility prescribed in of the Supplementary Provisions of the Former Act that remains in force pursuant to the provisions of the preceding paragraph and the cancellation thereof, and to the refund of local government levies relating to that real property acquisition tax. In this case, in , the phrase ", acquisition of land" is deemed to be replaced with ", acquisition of a facility prescribed in prior to its amendment by the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are that remains in force pursuant to the provisions of Article 5, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Local Tax Act Before the 1981 Amendment') (hereinafter referred to as a 'facility')", the phrase "that land" is deemed to be replaced with "that facility", the phrase " or " is deemed to be replaced with "that paragraph", the phrase "within two years from the date of that acquisition in the case of an acquisition of land subject to the provisions of , and within one year from the date of acquisition in the case of an acquisition of land subject to " is deemed to be replaced with "within three years from the date of that acquisition", and the phrase "these" is deemed to be replaced with "that paragraph"; in , the phrase "land" is deemed to be replaced with "facility"; in , the phrase " or " is deemed to be replaced with " Before the 1981 Amendment"; and in , the phrase "land" is deemed to be replaced with "facility", the phrase " or " is deemed to be replaced with " Before the 1981 Amendment", and the phrase "these" is deemed to be replaced with "".

新法第七十三条の二十五から第七十三条の二十七までの規定は、前項の規定によりなお効力を有することとされるに規定する施設の取得に対して課する不動産取得税の税額の徴収猶予及びその取消し並びに当該不動産取得税に係る地方団体の徴収金の還付について準用する。この場合において、中「、土地の取得」とあるのは「、地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和五十六年法律第十五号）附則第五条第九項の規定によりなお効力を有することとされるによる改正前の地方税法（以下「昭和五十六年改正前の地方税法」という。）に規定する施設（以下「施設」という。）の取得」と、「当該土地」とあるのは「当該施設」と、「又は」とあるのは「」と、「の規定の適用を受ける土地の取得にあつては当該取得の日から二年以内、の適用を受ける土地の取得にあつては取得の日から一年以内」とあるのは「当該取得の日から三年以内」と、「これら」とあるのは「」と、中「土地」とあるのは「施設」と、中「又は」とあるのは「昭和五十六年改正前の」と、中「土地」とあるのは「施設」と、「又は」とあるのは「昭和五十六年改正前の」と、「これら」とあるのは「」と読み替えるものとする。

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