Supplementary Provisions, Article 4Transitional Measures Concerning Real Property Acquisition Tax

①Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax 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.

②The provisions of Article 10-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") remain in force with respect to the dwellings under that paragraph newly constructed before the Effective Date.