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 otherwise provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 11, paragraph (11) of the Supplementary Provisions of the Former Act remain in force with regard to real property acquisition tax to be imposed on the acquisition of a house prescribed in that paragraph only where that acquisition takes place during the period from the Effective Date to March 31, 2014. In this case, the phrase "March 31, 2012" in that paragraph is deemed to be replaced with "March 31, 2014".
旧法附則第十一条第十一項の規定は、同項に規定する家屋の取得が施行日から平成二十六年三月三十一日までの間に行われたときに限り、当該家屋の取得に対して課すべき不動産取得税については、なおその効力を有する。この場合において、同項中「平成二十四年三月三十一日」とあるのは、「平成二十六年三月三十一日」とする。
With regard to real property acquisition tax to be imposed on the acquisition of real property prescribed in Article 11-4, paragraph (3) of the Supplementary Provisions of the Former Act, in the case where a certified small and medium-sized enterprise succession reorganization business operator prescribed in that paragraph, which has received a transfer of business or a transfer of assets in accordance with a certified small and medium-sized enterprise succession reorganization plan prescribed in that paragraph for which the certification prescribed in that paragraph was made before the Effective Date, acquires that real property on or after the Effective Date, the provisions then in force continue to govern.
施行日前に旧法附則第十一条の四第三項に規定する認定がされた同項に規定する認定中小企業承継事業再生計画に従って事業の譲渡又は資産の譲渡を受けた同項に規定する認定中小企業承継事業再生事業者が同項に規定する不動産を施行日以後に取得した場合における当該不動産の取得に対して課すべき不動産取得税については、なお従前の例による。
With regard to real property acquisition tax imposed on the acquisition of a replacement house prescribed in Article 51, paragraph (4) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
旧法附則第五十一条第四項に規定する代替家屋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。
With regard to real property acquisition tax imposed on the acquisition of land prescribed in Article 51, paragraph (5) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
旧法附則第五十一条第五項に規定する土地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。
With regard to real property acquisition tax imposed on the acquisition of agricultural land prescribed in Article 51, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
旧法附則第五十一条第六項に規定する農用地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. 17 of 2012.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 17 of 2012, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 17 of 2012 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)