Local Tax Act
Article 73-14, paragraph (1)
第七十三条の十四第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
In calculating the tax base of real property acquisition tax imposed on the acquisition of a dwelling in the case where the dwelling has been constructed (including the purchase of a newly constructed dwelling that has not yet been used for residence by any person; limited to those specified by Cabinet Order), 12,000,000 yen per dwelling unit (for an apartment house, dormitory, or other dwelling used for residence by many persons that is similar thereto (hereinafter in the provisions on real property acquisition tax referred to as an "apartment house, etc."), per one independently partitioned part used for residence, as specified by Cabinet Order) is to be deducted from the price.
住宅の建築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含むものとし、政令で定めるものに限る。）をした場合における当該住宅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、一戸（共同住宅、寄宿舎その他これらに類する多数の人の居住の用に供する住宅（以下不動産取得税において「共同住宅等」という。）にあつては、居住の用に供するために独立的に区画された一の部分で政令で定めるもの）について千二百万円を価格から控除するものとする。
In
calculating the tax base of real property acquisition tax imposed on the acquisition of a dwelling in the case where the dwelling has been constructed (the case where the construction of a house (including the purchase of a newly built house that has not yet been used for residence by anyone, and limited to one specified by Cabinet Order) (excluding the new construction (including the purchase of a newlyconstructed dwellingbuilt house that has not yet been used for residence byany person; limited to those specified by Cabinet Order), 12,000,000 yenanyone) of the following houses (excluding a house for which, at the time of the building confirmation for that house, the entire land on which the house was to be built was outside the areas listed in item (i), (a) through (e), or, within an urbanization control area prescribed in Article 7, paragraph (1) of the City Planning Act (Act No. 100 of 1968) (referred to as the "urbanization control area" in item (ii)), outside the areas listed in item (ii), (a) or (b); referred to as a "house in a specified area" in Article 73-24, paragraph (1))) is carried out, for the calculation of the tax base of real property acquisition tax imposed on the acquisition of that house, 12,000,000 yen is to be deducted from the price per dwelling unit (for an apartment house, dormitory,or otherdwellinghouse usedforas residence by many personsthat is similar thereto(hereinafter in the provisions on real property acquisition tax referred to as an "apartment house, etc."), per one independently partitioned part used for residence, as specified by Cabinet Order)is to be deducted from the price.住宅の建築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含むものとし、政令で定めるものに限る。）（次に掲げる住宅（当該住宅に係る建築確認を受けた時において、当該住宅の建築をする土地の全部が第一号イからホまでに掲げる区域外又は都市計画法（昭和四十三年法律第百号）第七条第一項に規定する市街化調整区域（第二号において「市街化調整区域」という。）のうち第二号イ若しくはロに掲げる区域外にあつた場合における当該住宅を除く。第七十三条の二十四第一項において「特定区域内住宅」という。）の新築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含む。）を除く。）をした場合における当該住宅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、一戸（共同住宅、寄宿舎その他これらに類する多数の人の居住の用に供する住宅（以下不動産取得税において「共同住宅等」という。）にあつては、居住の用に供するために独立的に区画された一の部分で政令で定めるもの）について千二百万円を価格から控除するものとする。