1 article
Supplementary Provisions, Article 8Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第八条（地方税法の一部改正に伴う経過措置）
The provisions of Article 11, paragraph (13) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of the preceding Article 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.
前条の規定による改正後の地方税法附則第十一条第十三項の規定は、施行日以後の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し、施行日前の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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.