Local Tax Act
Supplementary Provisions, Article 11, paragraph (7)
附則第十一条第七項
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
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where a certified business operator prescribed in Article 23 of the Act on Special Measures concerning Urban Reconstruction (Act No. 22 of 2002) acquires, based on the certified plan prescribed in Article 24, paragraph (1) of that Act and within the project area relating to that certified plan, real property to be used for the certified project prescribed in Article 25 of that Act (for a project of which the whole or a part of the project area is within the area of a special ward, limited to one that satisfies the requirements specified by Cabinet Order), only where the acquisition is made during the period from April 1, 2023 to March 31, 2029, an amount equivalent to the ratio determined by Prefectural Ordinance within the range of one-tenth or more and three-tenths or less, taking one-fifth of the price of that real property into consideration, is to be deducted from the price; provided, however, that where the acquisition is made within the area of a specified urban regeneration emergency development area prescribed in Article 2, paragraph (5) of that Act, an amount equivalent to the ratio determined by Prefectural Ordinance within the range of two-fifths or more and three-fifths or less, taking one-half of the price of that real property into consideration, is to be deducted from the price.
都市再生特別措置法（平成十四年法律第二十二号）第二十三条に規定する認定事業者が同法第二十四条第一項に規定する認定計画に基づき当該認定計画に係る事業区域の区域内において同法第二十五条に規定する認定事業（その事業区域の全部又は一部が特別区の区域内にあるものにあつては、政令で定める要件を満たすものに限る。）の用に供す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、当該取得が令和五年四月一日から令和十一年三月三十一日までの間に行われたときに限り、当該不動産の価格の五分の一を参酌して十分の一以上十分の三以下の範囲内において道府県の条例で定める割合に相当する額を価格から控除するものとする。ただし、当該取得が同法第二条第五項に規定する特定都市再生緊急整備地域の区域内において行われた場合には、当該不動産の価格の二分の一を参酌して五分の二以上五分の三以下の範囲内において道府県の条例で定める割合に相当する額を価格から控除するものとする。
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 certified business operator prescribed in Article 23 of the Act on Special Measures concerning Urban Reconstruction (Act No. 22 of 2002) acquires,based on thewithin the project area pertaining to a certified plan prescribed in Article 24, paragraph (1) of that Actand within the project area relating to, in accordance with that certified plan, real property to be used forthea certified project prescribed in Article 25 of that Act (for a projectof which the whole or a part of the project area is within the area of a special ward, limited to one that satisfies the requirements specified by Cabinet Order), only where the acquisition is made during the period from April 1, 2023 to March 31, 2029whose project area is wholly or partly within a special ward or the area of a specified urgent urban reconstruction development area prescribed in Article 2, paragraph (5) of that Act, limited to one that satisfies the requirements specified by Cabinet Order), an amount equivalent to theratio determinedproportion specified by Prefectural Ordinance within the range of one-tenth or more and three-tenths or less, taking into account one-fifth of the price of that real propertyinto consideration, is to be deducted from the price, only where that acquisition is made during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026) through March 31, 2029; provided, however, that wherethethat acquisition is made within the area of a specifiedurban regeneration emergencyurgent urban reconstruction development area prescribed in Article 2, paragraph (5) ofthat Actthe Act on Special Measures concerning Urban Reconstruction, an amount equivalent to theratio determinedproportion specified by Prefectural Ordinance within the range of two-fifths or more and three-fifths or less, taking into account one-half of the price of that real propertyinto consideration, is to be deducted from the price.都市再生特別措置法（平成十四年法律第二十二号）第二十三条に規定する認定事業者が同法第二十四条第一項に規定する認定計画に基づき当該認定計画に係る事業区域の区域内において同法第二十五条に規定する認定事業（その事業区域の全部又は一部が特別区又は同法第二条第五項に規定する特定都市再生緊急整備地域の区域内にあるものにあつては、政令で定める要件を満たすものに限る。）の用に供す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
令和五年四月一都市再生特別措置法等の一部を改正する法律（令和八年法律第二十三号）の施行の日から令和十一年三月三十一日までの間に行われたときに限り、当該不動産の価格の五分の一を参酌して十分の一以上十分の三以下の範囲内において道府県の条例で定める割合に相当する額を価格から控除するものとする。ただし、当該取得が同都市再生特別措置法第二条第五項に規定する特定都市再生緊急整備地域の区域内において行われた場合には、当該不動産の価格の二分の一を参酌して五分の二以上五分の三以下の範囲内において道府県の条例で定める割合に相当する額を価格から控除するものとする。