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Local Tax Act

Supplementary Provisions, Article 11, paragraph (14)

附則第十一条第十四項

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

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Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

  1. In force today

    With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where a person prescribed in Article 109-7, paragraph (2), item (i) of the Act on Special Measures concerning Urban Reconstruction acquires, based on a residential guidance area, etc. rights establishment, etc. promotion plan prescribed in Article 109-7, paragraph (1) of that Act for which public notice was given pursuant to Article 109-9 of that Act, real property within a residential guidance area, etc. rights establishment, etc. promotion project zone prescribed in Article 81, paragraph (13) of that Act that is stated in the location optimization plan prescribed in Article 81, paragraph (1) of that Act, only where the acquisition is made on or before March 31, 2027, an amount equivalent to one-fifth of the price of that real property is to be deducted from the price.

    都市再生特別措置法第百九条の七第二項第一号に規定する者が同法第百九条の九の規定による公告があつた同法第百九条の七第一項に規定する居住誘導区域等権利設定等促進計画に基づき同法第八十一条第一項に規定する立地適正化計画に記載された同条第十三項に規定する居住誘導区域等権利設定等促進事業区域内にあ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、当該取得が令和九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五分の一に相当する額を価格から控除するものとする。

  2. Date not yet set Not yet in force Act No. 2 of 2026 Reworded

    With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, in the case where a person prescribed in Article 109-7, paragraph (2), item (i) of the Act on Special Measures concerning Urban Reconstruction acquires, based on in accordance with a residential guidance area, etc. rights establishment, etc.rights-setting promotion plan prescribed in Article 109-7, paragraph (1) of that Act for which public notice was given pursuant tohas been given under Article 109-9 of that Act, real property within a residential guidance area, etc. rights establishment, etc.rights-setting promotion project zonearea prescribed in Article 81, paragraph (13)(17) of that Act that is stated in thea location optimizationnormalization plan prescribed in Article 81, paragraph (1) of that Act, only where the acquisition is made on or before March 31, 2027Article, an amount equivalent to one-fifth of the price of that real property is to be deducted from the price, only where that acquisition is made on or before March 31, 2027.

    都市再生特別措置法第百九条の七第二項第一号に規定する者が同法第百九条の九の規定による公告があつた同法第百九条の七第一項に規定する居住誘導区域等権利設定等促進計画に基づき同法第八十一条第一項に規定する立地適正化計画に記載された同条第十三項第十七項に規定する居住誘導区域等権利設定等促進事業区域内にあ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、当該取得が令和九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五分の一に相当する額を価格から控除するものとする。

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