Supplementary Provisions, Article 1-2Transitional Measures Concerning Real Property Acquisition Tax

The provisions of Article 51, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended apply to real property acquisition tax to be imposed on the acquisition of replacement houses prescribed in paragraph (1) of that Article and of land used as the site of replacement houses prescribed in paragraph (2) of that Article that are acquired on or after March 11, 2011.