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Supplementary Provisions, Article 3Transitional Measures Concerning Real Property Acquisition Tax

第三条(不動産取得税に関する経過措置)

The provisions of Article 73-4, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after April 1, 1985 (hereinafter referred to as the "Effective Date"), and for real property acquisition tax imposed on the acquisition 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の規定は、昭和六十年四月一日(以下「施行日」という。)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。

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