Supplementary Provisions, Article 4Transitional Measures Concerning Real Property Acquisition Tax
第四条（不動産取得税に関する経過措置）
Except as provided in the following paragraph, 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.
For the first transfer from a contractor to the Government Housing Loan Corporation made after the new construction of a house under Article 73-2, paragraph (2) of the Former Act, where made before the Effective Date, the provisions then in force continue to govern.
施行日前にされた旧法第七十三条の二第二項の規定による家屋の新築後最初に行われた住宅金融公庫に対する請負人からの譲渡については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Act No. 4 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2007, which the supplementary provisions (附則) of Act No. 4 of 2007 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 4 of 2007 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)