Supplementary Provisions, Article 2Transitional Measures Concerning Real Property Acquisition Tax
第二条（不動産取得税に関する経過措置）
For real property acquisition tax imposed on the acquisition, before April 1, 1987 (hereinafter referred to as the "Effective Date"), of real property prescribed in Article 73-4, paragraph (1) of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") and Article 10, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
昭和六十二年四月一日（以下「施行日」という。）前の第一条の規定による改正前の地方税法（以下「旧法」という。）第七十三条の四第一項及び旧法附則第十条第二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。
the Effective Datemachine translation
「施行日」
1 April 1987, which the supplementary provisions (附則) of Act No. 94 of 1986 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Act No. 94 of 1986, the Local Tax Act as it stood before Article 1 of that Act amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)