Supplementary Provisions, Article 9
第九条
The provisions of Article 73-18, Article 73-25, Articles 73-27-2 through 73-27-4 and Article 73-27-6 of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (referred to as the "2023 New Act" in the following paragraph and Article 18, paragraph (1) of the Supplementary Provisions) apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that date.
附則第一条第四号に掲げる規定による改正後の地方税法（次項及び附則第十八条第一項において「五年新法」という。）第七十三条の十八、第七十三条の二十五、第七十三条の二十七の二から第七十三条の二十七の四まで及び第七十三条の二十七の六の規定は、同号に掲げる規定の施行の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、同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。
The provisions of Article 73-20-2 of the 2023 New Act apply to notices given on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions pursuant to Article 382, paragraph (1) of the 2023 New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article).
五年新法第七十三条の二十の二の規定は、附則第一条第四号に掲げる規定の施行の日以後にされる五年新法第三百八十二条第一項（同条第二項において準用する場合を含む。）の規定による通知について適用する。
the 2023 New Actmachine translation
「五年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 1 of 2022, which come into effect on 1 April 2023.
Short name set inSupplementary Provisions, Article 9, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 9, paragraph (2); and Supplementary Provisions, Article 18, paragraph (1)