Supplementary Provisions, Article 5Transitional Measures Concerning Real Property Acquisition Tax
第五条（不動産取得税に関する経過措置）
Except as provided for in the following paragraph, the provisions of the New Act relating to 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 the provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property before the Effective Date.
The provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property prescribed in Article 73-4, paragraph (1), item (xxxvi) of the Former Act before the date specified in Article 1, item (ix) of the Supplementary Provisions.
附則第一条第九号に定める日前の旧法第七十三条の四第一項第三十六号に規定する不動産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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2010.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 4 of 2010, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 4 of 2010 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (8)