Search

Search provisions, jump to a law or an article

Its wordings

Local Tax Act

Supplementary Provisions, Article 11, paragraph (8)

附則第十一条第八項

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

How the changes are shown

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 application of Article 73-14, paragraph (1) in the case where a dwelling that is a certified long-life quality housing prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) is newly built on or before March 31, 2031, in Article 73-14, paragraph (1), the phrase "the dwelling has been constructed" is deemed to be replaced with "the dwelling that is a certified long-life quality housing prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) has been newly built", the phrase "In calculating the tax base of real property acquisition tax imposed on the acquisition of a dwelling" is deemed to be replaced with "In calculating the tax base of real property acquisition tax imposed on the acquisition of a dwelling, only where that acquisition is made on or before March 31, 2031", and the phrase "12,000,000 yen" is deemed to be replaced with "13,000,000 yen".

    長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項に規定する認定長期優良住宅である住宅の新築を令和十三年三月三十一日までにした場合における第七十三条の十四第一項の規定の適用については、同項中「住宅の建築」とあるのは「長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項に規定する認定長期優良住宅である住宅の新築」と、「については」とあるのは「については、当該取得が令和十三年三月三十一日までに行われたときに限り」と、「千二百万円」とあるのは「千三百万円」とする。

  2. Not yet in force Act No. 2 of 2026 Reworded

    With regard to the application of Article 73-14, paragraph (1) in the case where a dwellingIn the case where the new construction of a house that is a certified long-life quality housinghouse prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) is newly built on or before March 31, 2031, in (excluding a house in a specified area prescribed in Article 73-14, paragraph (1)) is carried out during the period from April 1, 2029 to March 31, 2031, with regard to the application of Article 73-14, paragraph (1), the phrase "the dwelling has been constructed" construction of a house" in that paragraph is deemed to be replaced with "the dwelling new construction of a house that is a certified long-life quality housinghouse prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) has been newly built", the phrase "In calculating", "for the calculation of the tax base of real property acquisition tax imposed on the acquisition of a dwelling" is deemed to be replaced with "In calculating that house" with "for the calculation of the tax base of real property acquisition tax imposed on the acquisition of a dwellingthat house, only where that acquisition is made on or before during the period from April 1, 2029 to March 31, 2031", and the phrase "12,000,000 yen" is deemed to be replaced with "13,000,000 yen".

    長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項に規定する認定長期優良住宅である住宅の新築を令和（第七十三条の十四第一項に規定する特定区域内住宅を除く。）の新築を令和十一年四月一日から令和十三年三月三十一日までの間にした場合における第七十三条の十四第一項の規定の適用については、同項中「住宅の建築」とあるのは「長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項に規定する認定長期優良住宅である住宅の新築」と、「については」とあるのは「については、当該取得が令和十一年四月一日から令和十三年三月三十一日までの間に行われたときに限り」と、「千二百万円」とあるのは「千三百万円」とする。

Compare any two wordings