Supplementary Provisions, Article 7Transitional Measures Concerning Real Property Acquisition Tax
第七条（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 73-27-6, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of land prescribed in that paragraph on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.
新法第七十三条の二十七の六第一項の規定は、附則第一条第九号に掲げる規定の施行の日以後の同項に規定する土地の取得に対して課すべき不動産取得税について適用する。
The provisions of Article 73-27-5, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with regard to real property acquisition tax imposed on the acquisition of land prescribed in that paragraph. In this case, the phrase "a farmland holding rationalization corporation or farmland use accumulation facilitation organization prescribed in Article 8, paragraph (1) or Article 11-12 of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) (hereinafter in this Article referred to as a 'farmland holding rationalization corporation, etc.') under that Act" in that paragraph is deemed to be replaced with "a former farmland holding rationalization corporation prescribed in Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote Structural Reform of Agriculture (Act No. 102 of 2013) (hereinafter in this paragraph referred to as a 'former farmland holding rationalization corporation') under the former farmland holding rationalization project prescribed in that Article (the Act on Promotion of Improvement of Agricultural Management Foundation prior to amendment by that Act (hereinafter in this paragraph referred to as the 'Former Act on Promotion of Improvement of Agricultural Management Foundation')", the phrase "through the implementation of, as specified by Cabinet Order" is deemed to be replaced with "limited to those), through the implementation of, as specified by Cabinet Order", the phrase "or the Act on Promotion of Improvement of Agricultural Management Foundation" is deemed to be replaced with "or the Former Act on Promotion of Improvement of Agricultural Management Foundation", and the phrase "by a farmland holding rationalization corporation, etc." is deemed to be replaced with "by a former farmland holding rationalization corporation".
第一条の規定による改正前の地方税法（以下「旧法」という。）第七十三条の二十七の五第一項の規定は、同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、なおその効力を有する。この場合において、同項中「農業経営基盤強化促進法（昭和五十五年法律第六十五号）第八条第一項又は第十一条の十二に規定する農地保有合理化法人又は農地利用集積円滑化団体（以下この条において「農地保有合理化法人等」という。）が、同法」とあるのは「農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律（平成二十五年法律第百二号）附則第三条に規定する旧農地保有合理化法人（以下この項において「旧農地保有合理化法人」という。）が同条に規定する旧農地保有合理化事業（同法による改正前の農業経営基盤強化促進法（以下この項において「旧基盤強化法」という。）」と、「の実施により政令」とあるのは「に限る。）の実施により政令」と、「又は農業経営基盤強化促進法」とあるのは「又は旧基盤強化法」と、「農地保有合理化法人等による」とあるのは「旧農地保有合理化法人による」とする。
The provisions of Article 10, paragraph (5) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property prescribed in that paragraph on or after the date of enforcement of the provisions listed in Article 1, item (xvi) of the Supplementary Provisions.
新法附則第十条第五項の規定は、附則第一条第十六号に掲げる規定の施行の日以後の同項に規定する不動産の取得に対して課すべき不動産取得税について適用する。
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 4 of 2014, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (7)
Former Act on Promotion of Improvement of Agricultural Management Foundationmachine translation
「旧基盤強化法」
In the wording Article 7, paragraph 3 of the supplementary provisions (附則) of Act No. 4 of 2014 gives Article 73-27-5, paragraph 1 of the Local Tax Act as it stood before that Act, the Act on Promotion of Improvement of Agricultural Management Foundation as it stood before Act No. 102 of 2013, an Act amending it and other laws to promote the structural reform of agriculture, amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (3)· applies only in this paragraph
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 4 of 2014 amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (3)
former farmland holding rationalization corporationmachine translation
「旧農地保有合理化法人」
In the wording Article 7, paragraph 3 of the supplementary provisions (附則) of Act No. 4 of 2014 gives Article 73-27-5, paragraph 1 of the Local Tax Act as it stood before that Act, a former farmland holding rationalization corporation as Article 3 of the supplementary provisions of Act No. 102 of 2013, an Act amending the Act on Promotion of Improvement of Agricultural Management Foundation and other laws, names it.
Short name set inSupplementary Provisions, Article 7, paragraph (3)· applies only in this paragraph