With regard to the real property acquisition tax, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
不動産取得税について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
land: means rice paddies, fields, building land, salt pans, mineral spring land, ponds and marshes, forests, pastures, wilderness and other land;
土地 田、畑、宅地、塩田、鉱泉地、池沼、山林、牧場、原野その他の土地をいう。
house: means residences, stores, factories, warehouses and other buildings;
家屋 住宅、店舗、工場、倉庫その他の建物をいう。
residence: means a house, or a part of a house, used for people to live in, as specified by Cabinet Order;
住宅 人の居住の用に供する家屋又は家屋のうち人の居住の用に供する部分で、政令で定めるものをいう。
construction: means newly building, extending or rebuilding a house;
建築 家屋を新築し、増築し、又は改築することをいう。
extension: means increasing the floor area or volume of a house;
増築 家屋の床面積又は体積を増加することをいう。
rebuilding: means replacement or installation carried out on the walls, pillars, floors, beams, roof, ceilings, foundations, elevating equipment, and other equipment specified by Cabinet Order that serves its function as an integral part of a house, where the expenditure for that replacement or installation is found to be capital expenditure.
改築 家屋の壁、柱、床、はり、屋根、天井、基礎、昇降の設備その他家屋と一体となつて効用を果たす設備で政令で定めるものについて行われた取替え又は取付けで、その取替え又は取付けのための支出が資本的支出と認められるものをいう。
Read this with the articles around it
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)