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 12, paragraphs (1) through (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on acquisitions of the farmland, pasture land and quasi-farmland prescribed in paragraph (1) of that Article on or after January 1, 1992, and for real property acquisition tax imposed on acquisitions of the farmland, pasture land and quasi-farmland prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the Former Act before that date, the provisions then in force continue to govern.