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Supplementary Provisions, Article 10Transitional Measures Concerning Real Property Acquisition Tax

第十条(不動産取得税に関する経過措置)

The provisions of Article 73-14, paragraph (10) of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property prescribed in that paragraph on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.

新法第七十三条の十四第十項の規定は、施行日以後の同項に規定する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、施行日前の同項に規定する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 or real property prescribed in of the Supplementary Provisions of the Former Act made before the Effective Date, the provisions then in force continue to govern.

施行日前のに規定する施設又は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。

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