Supplementary Provisions

①This Act comes into effect on the date of promulgation.

③The provisions of Article 10, paragraph (3) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of the preceding paragraph apply to real property acquisition tax to be imposed on the acquisition of land on or after April 1, 1984, and for real property acquisition tax imposed on the acquisition of land before that date, the provisions then in force continue to govern.