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）
The provisions of Article 73-4, paragraph (1), Article 73-7, Article 73-14, paragraph (3) and Article 73-24, paragraph (2) of the New Act 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.
新法第七十三条の四第一項、第七十三条の七、第七十三条の十四第三項及び第七十三条の二十四第二項の規定は、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。
For real property acquisition tax imposed on the acquisition of a facility prescribed in Article 11, paragraph (5) of the Supplementary Provisions of the Former Act that was made before the Effective Date, the provisions then in force continue to govern.
施行日前にされた旧法附則第十一条第五項に規定する施設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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 13 of 1983.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 13 of 1983 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Effective Datemachine translation
「施行日」
1 April 1983, which the supplementary provisions (附則) of Act No. 13 of 1983 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)