Supplementary Provisions, Article 44Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第四十四条(租税特別措置法の一部を改正する法律の一部改正に伴う経過措置)
The provisions of Article 7, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1991 Amendment Act as Amended" in the following paragraph) apply to a transfer of specified farmland, etc. in an urbanization promotion area prescribed in that paragraph that an individual makes on or after the Effective Date, and with regard to a transfer of that specified farmland, etc. in an urbanization promotion area that an individual made before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1991 Amendment Act as Amended apply to the case where a resident has, on or after the Effective Date, carried out an extension, reconstruction, etc. prescribed in Article 41, paragraph (1) of the New Act on a house and has used that house (limited to the part pertaining to that extension, reconstruction, etc.) as the resident's residence as prescribed in that paragraph.
改正後の平成三年改正法附則第九条第二項の規定は、居住者が施行日以後に新法第四十一条第一項に規定する増改築等をした家屋(当該増改築等に係る部分に限る。)を同項の定めるところによりその者の居住の用に供した場合について適用する。