Supplementary Provisions, Article 21Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Agricultural Land Development Corporation Act
第二十一条(農用地開発公団法の一部を改正する法律の一部改正に伴う経過措置)
The provisions of Article 13, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Agricultural Land Development Corporation Act, as amended by the provisions of the preceding Article, apply to real property acquisition tax to be imposed on the acquisition of agricultural facilities prescribed in that paragraph on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of agricultural facilities prescribed in Article 13, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Agricultural Land Development Corporation Act prior to amendment by the provisions of the preceding Article before the Effective Date, the provisions then in force continue to govern.
前条の規定による改正後の農用地開発公団法の一部を改正する法律附則第十三条第九項の規定は、施行日以後の同項に規定する農業用施設の取得に対して課すべき不動産取得税について適用し、施行日前の前条の規定による改正前の農用地開発公団法の一部を改正する法律附則第十三条第九項に規定する農業用施設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 1992, which the supplementary provisions (附則) of Act No. 5 of 1992 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)