Local Tax Act

Prefectures may not impose real property acquisition tax on the acquisition of real property where a person prescribed in each of the following items has acquired it for use as the real property listed in that item.

Real property specified by Cabinet Order that the incorporated administrative agency Management Organization for Postal Savings and Postal Life Insurance and Post Office Network Support, the incorporated administrative agency Japan Water Agency, the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency, the Japan Broadcasting Corporation, land improvement districts, federations of land improvement districts, the National Research and Development Agency Japan Atomic Energy Agency, the National Research and Development Agency RIKEN, and the National Research and Development Agency National Institutes for Quantum Science and Technology use directly for their principal business;

Buildings within the precincts and land within the precincts prescribed in Article 3 of the Religious Corporations Act (Act No. 126 of 1951) that a religious corporation uses exclusively for its principal purpose (including the corresponding buildings and land of a religious corporation under the provisions of the former Religious Corporations Ordinance (Imperial Ordinance No. 719 of 1945));

Real property that an incorporated educational institution or a corporation under Article 152, paragraph (5) of the Private Schools Act (hereinafter in this item referred to as an "incorporated educational institution, etc.") uses directly for child care or education at a school it establishes (excluding that falling under item (iv)-4); real property that an incorporated educational institution, etc. uses directly for that purpose at a dormitory it establishes that relates to a school under Article 1 of the School Education Act (Act No. 26 of 1947) or a specialized training college under Article 124 of that Act; real property that an incorporated public interest association or incorporated public interest foundation, a religious corporation, or a social welfare corporation uses directly for child care at a kindergarten it establishes (excluding that falling under item (iv)-4); real property that an incorporated public interest association or incorporated public interest foundation whose purpose is to conduct certified vocational training under Article 24 of the Vocational Abilities Development Promotion Act (Act No. 64 of 1969), a vocational training corporation specified by Cabinet Order, or a prefectural vocational abilities development association uses directly for vocational training at its vocational training facilities; real property that an incorporated public interest association or incorporated public interest foundation uses directly for a library it establishes; and real property that an incorporated public interest association or incorporated public interest foundation, or a religious corporation, uses directly for a museum under Article 2, paragraph (1) of the Museum Act it establishes;

Real property that the establisher of a public medical institution under Article 31 of the Medical Care Act, a medical care corporation (limited to one specified by Cabinet Order), an incorporated public interest association and an incorporated public interest foundation, a general incorporated association (limited to one falling under non-profit corporation (meaning a non-profit corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and a general incorporated foundation (limited to one falling under non-profit corporation), a social welfare corporation, a health insurance society and the National Federation of Health Insurance Societies, and a National Public Servants Mutual Aid Association and the Federation of National Public Service Personnel Mutual Aid Associations use directly for education at a training school for nurses, assistant nurses, dental hygienists, or other medical personnel specified by Cabinet Order that it establishes;

Real property specified by Cabinet Order that a social welfare corporation (including the Japanese Red Cross Society; the same applies from the following item through item (iv)-7) uses as a protective facility prescribed in Article 38, paragraph (1) of the Public Assistance Act;

Real property that a social welfare corporation or another person specified by Cabinet Order uses for a small-scale childcare business prescribed in Article 6-3, paragraph (10) of the Child Welfare Act;

Real property specified by Cabinet Order that a social welfare corporation or another person specified by Cabinet Order uses for a child welfare facility prescribed in Article 7, paragraph (1) of the Child Welfare Act (excluding that falling under the following item);

Real property that an incorporated educational institution, a social welfare corporation, or another person specified by Cabinet Order uses for a certified center for early childhood education and care prescribed in Article 2, paragraph (6) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006);

Real property specified by Cabinet Order that a social welfare corporation or another person specified by Cabinet Order uses for a welfare facility for the elderly prescribed in Article 5-3 of the Act on Social Welfare for the Elderly;

Real property that a social welfare corporation uses for a facility designed to support persons with disabilities prescribed in Article 5, paragraph (11) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities;

In addition to the real property listed in items (iv) through the preceding item, real property specified by Cabinet Order that a social welfare corporation or another person specified by Cabinet Order uses for a social welfare service prescribed in Article 2, paragraph (1) of the Social Welfare Act (excluding the business listed in paragraph (3), item (i)-2 of that Article);

Real property specified by Cabinet Order that an offenders rehabilitation corporation uses for the offender rehabilitation services prescribed in Article 2, paragraph (1) of the Offender Rehabilitation Services Act (Act No. 86 of 1995);

Real property that a person who has been entrusted by a municipality, pursuant to Article 115-47, paragraph (1) of the Long-Term Care Insurance Act, with the comprehensive support business prescribed in Article 115-46, paragraph (1) of that Act uses for that business;

Real property that a person who has obtained approval, pursuant to Article 34-15, paragraph (2) of the Child Welfare Act, for the workplace-based childcare business prescribed in Article 6-3, paragraph (12) of that Act uses for that business (limited to one with a user capacity of six or more);

In addition to the real property listed in items (iii)-2 through (iv)-7, real property specified by Cabinet Order that the Japanese Red Cross Society uses directly for its principal business;

Real property specified by Cabinet Order that the incorporated administrative agency National Center for Persons with Severe Intellectual Disabilities, "Nozominosono" uses for the services prescribed in Article 11, item (i) or (ii) of the Act on the National Center for Persons with Severe Intellectual Disabilities, "Nozominosono," Independent Administrative Agency (Act No. 167 of 2002);

Real property that an incorporated public interest association or incorporated public interest foundation whose purpose is academic research uses directly for that research for that purpose;

Real property specified by Cabinet Order that is used for hospitals and clinics operated by health insurance societies, the National Federation of Health Insurance Societies, National Health Insurance Societies, the Federation of National Health Insurance Associations, the Promotion and Mutual Aid Corporation for Private Schools of Japan, and the associations and federations under the National Public Officers Mutual Aid Association Act, the Local Public Officers, etc. Mutual Aid Association Act, the Agricultural Co-operatives Act, the Consumer Cooperatives Act (Act No. 200 of 1948), and the Fishery Industry Cooperative Act (Act No. 242 of 1948);

Real property specified by Cabinet Order that a social medical care corporation prescribed in Article 42-2, paragraph (1) of the Medical Care Act uses directly for services relating to the emergency medical care, etc. securing business prescribed in item (iv) of that paragraph (limited to those conforming to the standards prescribed in item (v) of that paragraph);

Real property used for livestock clinics operated by agricultural mutual relief associations and federations of agricultural mutual relief associations, and real property that these associations and federations use directly for the assessment of the amount of damage under Article 131, paragraph (1) of the Agricultural Insurance Act (Act No. 185 of 1947) (including as applied mutatis mutandis under Articles 172, 174, and 187 of that Act);

Real property that the incorporated administrative agency National Agency for Automotive Safety & Victims' Aid uses directly for a facility prescribed in Article 13, item (iii) of the Act on the National Agency for Automotive Safety & Victims' Aid, Independent Administrative Agency (Act No. 183 of 2002);

Land specified by Cabinet Order that the Urban Renaissance Agency uses for the services prescribed in Article 11, paragraph (1), items (i) through (iii), item (vii), or item (xv), (a) of the Act on the Urban Renaissance Agency, Independent Administrative Agency (Act No. 100 of 2003), and, among the houses that the State or a local government uses for official or public purposes and that are constructed together with the construction of the rental housing under item (xiii) or (xvi) of that paragraph, or with the preparation of sites or the development of building land in the case of carrying out the services prescribed in items (i) through (iii) of that paragraph, those specified by Cabinet Order;

Land that a Local Housing Corporation uses for the services prescribed in Article 21, paragraph (1), or paragraph (3), item (ii) or (iv) of the Local Housing Corporation Act (Act No. 124 of 1965), and the land and houses in the case where, together with the construction of housing under paragraph (3), item (i) of that Article or the acquisition or development of building land under item (ii) of that paragraph, it acquires, develops, or constructs, as the services prescribed in item (vi) of that paragraph, land or houses that the State or a local government uses for official or public purposes;

Real property specified by Cabinet Order that the incorporated administrative agency Japan Organization of Occupational Health and Safety uses for the services prescribed in Article 12, paragraph (1), item (i), (iii), (iv), or (vii) of the Act on the Japan Organization of Occupational Health and Safety, Independent Administrative Agency (Act No. 171 of 2002);

Real property specified by Cabinet Order that the incorporated administrative agency Japan Arts Council uses for the services prescribed in Article 14, paragraph (1), items (i) through (v) of the Act on the Japan Arts Council, Independent Administrative Agency (Act No. 163 of 2002);

Real property specified by Cabinet Order that the incorporated administrative agency National Agency for the Advancement of Sports and Health uses for the services prescribed in Article 15, paragraph (1), item (i) of the Act on the National Agency for the Advancement of Sports and Health, Independent Administrative Agency (Act No. 162 of 2002);

Real property specified by Cabinet Order that the incorporated administrative agency Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers uses for the services prescribed in Article 14, paragraph (1), item (iv) or (vii), or Article 5, paragraph (3), item (iii) of the Supplementary Provisions, of the Act on the Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers, Incorporated Administrative Agency (Act No. 165 of 2002);

Real property specified by Cabinet Order that the National Research and Development Agency Japan Science and Technology Agency uses for the services prescribed in Article 23, paragraph (1), item (i), item (iii) (limited to the part pertaining to item (i) of that paragraph), item (viii), (a), or item (x) of the Act on Japan Science and Technology Agency, National Research and Development Agency (Act No. 158 of 2002);

Real property specified by Cabinet Order that the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN uses for the services prescribed in Article 15, paragraph (1), item (ii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002), and land used for the services under Article 39, paragraph (1) of the Act on Vitalization in City Center (Act No. 92 of 1998) (limited to those specified by Cabinet Order);

Real property specified by Cabinet Order that Narita International Airport Corporation uses for the business prescribed in Article 5, paragraph (1), item (i), (ii), or (iv) of the Narita International Airport Corporation Act (Act No. 124 of 2003), real property specified by Cabinet Order that New Kansai International Airport Company, Limited uses for the business prescribed in Article 9, paragraph (1), item (i), (ii), or (iv) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport (Act No. 54 of 2011), and real property specified by Cabinet Order that a designated company prescribed in Article 12, paragraph (1), item (i) of that Act uses for the business listed in item (ii) of that paragraph; and real property specified by Cabinet Order that a designated company prescribed in Article 4, paragraph (2) of the Act on Establishment and Management of Central Japan International Airport (Act No. 36 of 1998) uses for the business prescribed in Article 6, paragraph (1), item (i) or (ii) of that Act;

Real property specified by Cabinet Order that the incorporated administrative agency Japan International Cooperation Agency uses for the services prescribed in Article 13, paragraph (1), item (i), (a) or (b), item (iv), (a), (b), or (d), or item (v), (a) of the Act on the Japan International Cooperation Agency, Independent Administrative Agency (Act No. 136 of 2002);

Real property specified by Cabinet Order that the National Research and Development Agency Japan Aerospace Exploration Agency uses for the services prescribed in Article 18, items (i) through (iv) of the Act on the Japan Aerospace Exploration Agency, National Research and Development Agency (Act No. 161 of 2002);

Real property specified by Cabinet Order that the National Research and Development Agency Japan Agency for Marine-Earth Science and Technology uses for the services prescribed in Article 17, item (i), (iii), (iv), or (vi) of the Act on the Japan Agency for Marine-Earth Science and Technology, National Research and Development Agency (Act No. 95 of 2003);

Real property specified by Cabinet Order that the incorporated administrative agency National Consumer Affairs Center of Japan uses for the services prescribed in Article 10, items (i) through (v) of the Act on National Consumer Affairs Center of Japan (Act No. 123 of 2002);

Real property specified by Cabinet Order that the Japan Sewerage Works Agency uses for the services prescribed in Article 26, paragraph (1), item (vii) or (viii) of the Act on the Japan Sewerage Works Agency (Act No. 41 of 1972);

Real property specified by Cabinet Order, among real property that a chamber of commerce and industry or the Japan Chamber of Commerce and Industry uses for the business prescribed in Article 9 or Article 65 of the Chambers of Commerce and Industry Act (Act No. 143 of 1953) and real property that a commerce and industry association, a prefectural federation of commerce and industry associations, or the National Federation of Commerce and Industry Associations uses for the business prescribed in Article 11 or Article 55-8, paragraph (1) or (2) of the Commerce and Industry Association Act (Act No. 89 of 1960);

Real property specified by Cabinet Order that the National Research and Development Agency National Agriculture and Food Research Organization uses for the services prescribed in Article 14, paragraph (1), item (i) of the Act on the National Agriculture and Food Research Organization, National Research and Development Agency (Act No. 192 of 1999; hereinafter in this item referred to as the "Act on the National Agriculture and Food Research Organization, National Research and Development Agency") (excluding those falling under the services prescribed in Article 16, paragraph (1), items (i) and (iii) through (v) of the Act on Promotion of Agricultural Mechanization (Act No. 252 of 1953) prior to its repeal under the provisions of Article 1 of the Act on the Abolition, etc. of the Act on Promotion of Agricultural Mechanization (Act No. 19 of 2017)), or for the services prescribed in Article 14, paragraph (1), items (ii) through (iv) or paragraphs (2) through (4) of the Act on the National Agriculture and Food Research Organization, National Research and Development Agency;

Real property specified by Cabinet Order that the National Research and Development Agency Japan Fisheries Research and Education Agency uses for the services prescribed in Article 12, paragraph (1), items (i) through (v) of the Act on the Japan Fisheries Research and Education Agency, National Research and Development Agency (Act No. 199 of 1999);

Real property specified by Cabinet Order that the National Research and Development Agency National Institute of Information and Communications Technology uses for the services prescribed in Article 14, paragraph (1), items (i) through (viii) of the Act on the National Institute of Information and Communications Technology, National Research and Development Agency (Act No. 162 of 1999);

Real property specified by Cabinet Order that the incorporated administrative agency Japan Student Services Organization uses for the services prescribed in Article 13, paragraph (1), item (iii) of the Act on the Japan Student Services Organization, Independent Administrative Agency (Act No. 94 of 2003);

Real property specified by Cabinet Order that the Japan Legal Support Center uses for the services prescribed in Article 30, paragraph (1) of the Comprehensive Legal Support Act (Act No. 74 of 2004);

Real property specified by Cabinet Order that the National Research and Development Agency Forest Research and Management Organization uses for the services prescribed in Article 13, paragraph (1), items (i) through (iii) or paragraph (2), item (i) of the Act on the National Research and Development Agency, Forest Research and Management Organization (Act No. 198 of 1999);

Real property specified by Cabinet Order that a juridical person designated by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of Article 6, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 71 of 1970) as the entity undertaking the construction prescribed in that paragraph of a specified construction line (meaning, among the construction lines prescribed in Article 4, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act that are set forth in the basic plan prescribed in that paragraph, those specified by Cabinet Order) uses for the railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act (Act No. 92 of 1986) of the Shinkansen railway prescribed in Article 2 of the Nationwide Shinkansen Railways Construction and Improvement Act that relate to the construction implementation plan of that specified construction line approved by the Minister of Land, Infrastructure, Transport and Tourism under Article 9, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act;

Real property specified by Cabinet Order that the National Research and Development Agency National Institutes of Biomedical Innovation, Health and Nutrition uses for the services prescribed in Article 15, paragraph (1), items (iv) through (vi) or paragraph (2) of the Act on the National Institutes of Biomedical Innovation, Health and Nutrition, National Research and Development Agency (Act No. 135 of 2004).

Where a foreign government has acquired real property for use as real property for the facilities listed below, prefectures may not impose real property acquisition tax on the acquisition of that real property; provided, however, that this does not apply to real property for the facilities listed in item (iii) where a foreign country imposes in that country a tax equivalent to real property acquisition tax on the acquisition of real property of Japan used for the facilities listed in that item.

Embassies, legations, or consulates;

Facilities used exclusively as residences of the heads of embassies, legations, or consulates, or of the staff of embassies or legations;

Facilities used exclusively as residences of the staff of consulates.

Prefectures may not impose real property acquisition tax on the acquisition of real property in the case where it is acquired for use as a road for public use, or on the acquisition of land in the case where it is acquired for use as a protection forest, a cemetery, or a canal site, waterworks site, irrigation and drainage channel, reservoir, embankment, or ditch for public use (for land acquired for use as a protection forest, excluding land specified by Cabinet Order that is used for the facilities prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures concerning Improvement of Public Health Function of Forests (Act No. 71 of 1989)).