With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where a certified medical institution establisher prescribed in Article 13-6 of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 64 of 1989) acquires real property specified by Cabinet Order through a project for the reorganization of medical institutions prescribed in Article 13, paragraph (1) of that Act that is stated in the certified reorganization plan prescribed in Article 13-6 of that Act, only where the acquisition is made on or before March 31, 2028, an amount equivalent to one-half of the price of that real property is to be deducted from the price.
地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第十三条の六に規定する認定医療機関開設者が同条に規定する認定再編計画に記載された同法第十三条第一項に規定する医療機関の再編の事業により政令で定める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の課税標準の算定については、当該取得が令和十年三月三十一日までに行われたときに限り、当該不動産の価格の二分の一に相当する額を価格から控除するものとする。