Local Tax Act
Article 73-24, paragraph (1)
第七十三条の二十四第一項
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 any of the cases falling under any of the following items, a prefecture is to reduce, from the amount of real property acquisition tax imposed on the acquisition of that land, the amount obtained by multiplying 1,500,000 yen by the tax rate (where the amount obtained by multiplying the figure obtained by dividing the price that is to be the tax base of real property acquisition tax relating to that land by the figure expressing the area of that land in square meters, by the figure expressing in square meters an area twice the floor area, per dwelling unit (for an apartment house, etc., one independently partitioned part used for residence, as specified by Cabinet Order), of the house newly constructed on that land (limited to a house specified by Cabinet Order; hereinafter in this Article referred to as a "dwelling eligible for the special measure") (where that figure exceeds 200, it is 200) exceeds 1,500,000 yen, that multiplied amount, by the tax rate).
道府県は、次の各号のいずれかに該当する場合には、当該土地の取得に対して課する不動産取得税については、当該税額から百五十万円（当該土地に係る不動産取得税の課税標準となるべき価格を当該土地の面積の平方メートルで表した数値で除して得た額に当該土地の上に新築した住宅（政令で定める住宅に限る。以下この条において「特例適用住宅」という。）一戸（共同住宅等にあつては、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）についてその床面積の二倍の面積の平方メートルで表した数値（当該数値が二百を超える場合には、二百とする。）を乗じて得た金額が百五十万円を超えるときは、当該乗じて得た金額）に税率を乗じて得た額を減額するものとする。
In
any of the cases falling underthe case where any of the following items applies, a prefecture is to reduce, from the amount of real property acquisition tax imposed on the acquisition ofthatthe land in question, the amount obtained by multiplying1,500,000 yen by the tax rate (the tax rate by 1,500,000 yen (or, where the amount obtained by multiplying thefigureamount obtained by dividing the price that is to be the tax base of the real property acquisition taxrelating toon that land by thefigurenumber expressing the area of that land in square meters, by thefigurenumber expressing in square metersan areatwice the floor area, perof one dwelling unit (for an apartment house, etc., one independently partitioned part used for residence, as specified by Cabinet Order),ofthea house newlyconstructedbuilt on that land (excluding a house in a specified area, and limited to a house specified by Cabinet Order; hereinafter in this Article referred to as a "dwelling eligible for the special measure") (or 200 where thatfigurenumber exceeds 200, it is 200) exceeds 1,500,000 yen, that multiplied amount, by the tax rate).道府県は、次の各号のいずれかに該当する場合には、当該土地の取得に対して課する不動産取得税については、当該税額から百五十万円（当該土地に係る不動産取得税の課税標準となるべき価格を当該土地の面積の平方メートルで表した数値で除して得た額に当該土地の上に新築した住宅（特定区域内住宅を除くものとし、政令で定める住宅に限る。以下この条において「特例適用住宅」という。）一戸（共同住宅等にあつては、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）についてその床面積の二倍の面積の平方メートルで表した数値（当該数値が二百を超える場合には、二百とする。）を乗じて得た金額が百五十万円を超えるときは、当該乗じて得た金額）に税率を乗じて得た額を減額するものとする。