Supplementary Provisions, Article 9Transitional Measures Concerning Real Property Acquisition Tax
第九条（不動産取得税に関する経過措置）
Except as otherwise specially provided, 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.
During the period within one year from the Effective Date until the Prefectural Ordinances prescribed in Article 73-14, paragraphs (11) through (13) of the New Act are enacted and enforced, with regard to the application of those provisions, the phrase "a ratio specified by Prefectural Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration" in those provisions is deemed to be replaced with "one-half".
施行日から起算して一年を超えない期間内において、新法第七十三条の十四第十一項から第十三項までに規定する道府県の条例が制定施行されるまでの間におけるこれらの規定の適用については、これらの規定中「二分の一を参酌して三分の一以上三分の二以下の範囲内において道府県の条例で定める割合」とあるのは、「二分の一」とする。
With regard to real property acquisition tax imposed on the acquisition of real property in the case where real property is acquired on or after the Effective Date upon receiving a loan of fishery modernization funds specified by Cabinet Order prescribed in Article 11, paragraph (11) of the Supplementary Provisions of the Former Act (limited to a loan for which the application was accepted before the Effective Date), the provisions then in force continue to govern.
旧法附則第十一条第十一項に規定する漁業近代化資金で政令で定めるものの貸付け（当該貸付けの申込みの受理が施行日前であるものに限る。）を受けて施行日以後に不動産を取得した場合における当該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. 2 of 2017.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 2 of 2017, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (3)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Act No. 2 of 2017, the Local Tax Act as it stood before Article 1 of that Act amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (3)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.