Supplementary Provisions, Article 8Transitional 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.

②With respect to real property acquisition tax to be imposed on the acquisition of real property to be used for a rehabilitation and support facility for persons with physical disabilities prescribed in Article 41, paragraph (1) of the Supplementary Provisions of the Services and Supports for Persons with Disabilities Act (Act No. 123 of 2005) that may continue to be operated in accordance with the provisions then in force pursuant to that paragraph, a support facility for persons with intellectual disabilities prescribed in Article 58, paragraph (1) of the Supplementary Provisions of that Act that may continue to be operated in accordance with the provisions then in force pursuant to that paragraph, and a social rehabilitation facility for persons with mental disabilities prescribed in Article 48 of the Supplementary Provisions of that Act that may continue to be operated in accordance with the provisions then in force pursuant to that Article, Article 73-4, paragraph (1), item (iv)-4 of the Local Tax Act is applied by deeming those facilities to be facilities designed to support persons with disabilities prescribed in Article 5, paragraph (13) of the Services and Supports for Persons with Disabilities Act.

③For real property acquisition tax imposed on the acquisition of real property prescribed in Article 73-4, paragraph (1), items (iv)-4 through (iv)-6 of the Former Act before October 1, 2006, the provisions then in force continue to govern.

④For real property acquisition tax imposed on the acquisition of real property prescribed in Article 73-4, paragraph (1), item (xxi) of the Former Act and Article 11, paragraph (6) of the Supplementary Provisions of the Former Act before the date specified in Article 1, item (ix) of the Supplementary Provisions, the provisions then in force continue to govern.

⑤For real property acquisition tax imposed on the acquisition of real property prescribed in Article 73-4, paragraph (1), items (xxxii) and (xxxiii) of the Former Act before the date specified in Article 1, item (x) of the Supplementary Provisions, the provisions then in force continue to govern.

⑥For real property acquisition tax imposed on the acquisition of reserved land where reserved land is acquired pursuant to Article 104, paragraph (11) of the Land Readjustment Act (Act No. 119 of 1954) as applied mutatis mutandis pursuant to Article 7, paragraph (2) of the Act on Integrated Promotion of Improvement of Urban Areas and Revitalization of Commerce, etc. in Central Urban Areas (Act No. 92 of 1998) prior to amendment by Article 1 of the Act Partially Amending the Act on Integrated Promotion of Improvement of Urban Areas and Revitalization of Commerce, etc. in Central Urban Areas, etc., the provisions then in force continue to govern.

⑦For real property acquisition tax imposed on the acquisition of real property where real property for which permission for payment in kind has been granted on the basis of the approval under Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) prior to amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006) is transferred to the person who received that permission for payment in kind, the provisions then in force continue to govern.

⑧For real property acquisition tax imposed on the acquisition of real property prescribed in Article 73-14, paragraph (6) of the Former Act before April 1, 2007, the provisions then in force continue to govern.

⑨For real property acquisition tax imposed on the acquisition of real property prescribed in Article 10, paragraph (3) of the Supplementary Provisions of the Former Act before the date specified in Article 1, item (viii) of the Supplementary Provisions, the provisions then in force continue to govern.

⑩With regard to the application of the provisions of Article 11, paragraph (15) of the Supplementary Provisions of the New Act where the replacement house prescribed in that paragraph is acquired during the period from the Effective Date to March 31, 2007, the phrase "in the case where the land that had been used as the site is located within the area of a project area prescribed in Article 2, paragraph (4) of the Land Readjustment Act or a project area prescribed in Article 2, item (iii) of the Urban Renewal Act that is within the area of a disaster-stricken urban district reconstruction promotion area prescribed in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster and that is specified by Order of the Ministry of Internal Affairs and Communications (hereinafter in this paragraph referred to as a 'specified district'), if the owner of that damaged house or other person specified by Cabinet Order, within the area of that specified district," in that paragraph is deemed to be replaced with "the owner or other person specified by Cabinet Order,".

⑪The provisions of Article 11-2 of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of a house other than a residence, only where that acquisition is made during the period from the Effective Date to March 31, 2008. In this case, the phrase "from April 1, 2003 to March 31, 2006" in paragraph (1) of that Article is deemed to be replaced with "from April 1, 2006 to March 31, 2008", and the phrase "3/100" is deemed to be replaced with "3.5/100".

⑫The provisions of Article 11-5, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after January 1, 2006, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern.

⑬Except as provided for in the following paragraph, the provisions of Article 11-5, paragraph (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property or acquisitions of land prescribed in the provisions of Article 73-14, paragraph (8), (10) or (12), Article 73-27-2, paragraph (1), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act, made on or after January 1, 2006, and for real property acquisition tax imposed on acquisitions of that real property or acquisitions of that land before that date, the provisions then in force continue to govern.

⑭In the case where, between April 1, 2003 and December 31, 2005, expropriated real property, etc. prescribed in Article 73-14, paragraph (8) of the New Act was expropriated or transferred, in the case where there is a day specified in each item in accordance with the settlement money or compensation listed in the items of paragraph (10) of that Article received for the former real property prescribed in that paragraph, in the case where a public notice of an exchange and consolidation plan was made concerning land lost by the exchange and consolidation prescribed in paragraph (12) of that Article, in the case where land was lost by the exchange prescribed in Article 11, paragraph (3) of the Supplementary Provisions of the New Act, in the case where the right of common pertaining to land that was the subject of the common forest land improvement prescribed in Article 11-4, paragraph (3), item (i) of the Supplementary Provisions of the New Act was extinguished, or in the case where the customary use right pertaining to land that was the subject of the customary-use forest land improvement prescribed in item (ii) of that paragraph was extinguished, and an acquisition of real property or an acquisition of land prescribed in the provisions of Article 73-14, paragraph (8), (10) or (12), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act is made on or after January 1, 2006, then, where the price registered in the fixed assets tax ledger prescribed in those provisions (or, where that price is not registered, the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the New Act (or, where that real property is land to which the provisions of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the Former Act apply, the fixed asset valuation standards under Article 388, paragraph (1) of the New Act and the revision standards under Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act)) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the New Act, with regard to the application of the provisions of Article 73-14, paragraph (8), (10) or (12), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "registered price" in those provisions is deemed to be replaced with "the amount obtained by adding to the amount equivalent to the price of the portion of the registered price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to one-half of the price of the portion of land valued as building land", and the phrase "determined price" is deemed to be replaced with "the amount obtained by adding to the amount equivalent to the price of the portion of the determined price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to one-half of the price of the portion of land valued as building land".

⑮Where the prefectural governor determines the price of real property pursuant to the provisions of Article 73-14, paragraph (8), (10) or (12), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act, as applied by replacing terms pursuant to the provisions of the preceding paragraph, and that real property is land to which the provisions of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the Former Act apply, with regard to the application of the provisions of Article 73-14, paragraph (8), (10) or (12), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act, as applied by replacing terms pursuant to the provisions of the preceding paragraph, the phrase "the fixed asset valuation standards under Article 388, paragraph (1)" in those provisions is deemed to be replaced with "the fixed asset valuation standards under Article 388, paragraph (1) and the revision standards under Article 17-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006)".