Article 73-29Special Provisions on Imposition of Real Property Acquisition Tax Where Provisional Replotting Land, etc. Has Been Designated, etc.
第七十三条の二十九（仮換地等の指定があつた場合における不動産取得税の課税の特例等）
Special provisions on the application of the provisions of Article 73-24 to the acquisition of the former land corresponding to provisional replotting land, etc., before the day on which it became possible to use or take profits from the land that is the provisional replotting land, etc., where provisional replotting land, etc. has been designated as provided by laws and regulations in respect of land relating to the carrying out of a land readjustment project under the Land Readjustment Act or a land improvement project under the Land Improvement Act, and other matters necessary for the application of the provisions of this Section, are specified by Cabinet Order.
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provisional replotting land, etc.machine translation
「仮換地等」
Provisional replotting land (仮換地) or land for temporary use (一時利用地) designated under laws and regulations for land in a land readjustment project (土地区画整理事業) or land improvement project (土地改良事業), for which Article 73-2, paragraph 11 treats acquiring the corresponding former land, once the designated land can be used, as acquiring the designated land for real estate acquisition tax (不動産取得税).
Short name set inArticle 73-2, paragraph (11)· applies only in this paragraph and in Article 73-29
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)