Local Tax Act
Supplementary Provisions, Article 34-2-2, paragraph (1)
附則第三十四条の二の二第一項
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
Where all or part of the transfer of land, etc. to which paragraph (2) or (5) of the preceding Article was applied has become difficult to fall under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the period prescribed in those provisions (limited to a period whose last day is December 31, 1995), due to unavoidable circumstances arising from the Great Hanshin-Awaji Earthquake, in a case specified by Cabinet Order, and it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is certain to be found that all or part of that transfer will come to fall under a transfer of land, etc. set forth in those provisions during the period up to a date specified by Cabinet Order that is within two years counting from January 1, 1996, the preceding Article applies by deeming the period from the date of that transfer to that date specified by Cabinet Order to be the period prescribed in paragraph (2) or (5) of the preceding Article.
前条第二項又は第五項の規定の適用を受けた土地等の譲渡の全部又は一部が、阪神・淡路大震災に起因するやむを得ない事情により、これらの規定に規定する期間（その末日が平成七年十二月三十一日であるものに限る。）内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することが困難となつた場合で政令で定める場合において、平成八年一月一日から起算して二年以内の日で政令で定める日までの期間内に当該譲渡の全部又は一部がこれらの規定に掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき総務省令で定めるところにより証明がされたときは、当該譲渡の日から当該政令で定める日までの期間を前条第二項又は第五項に規定する期間とみなして、同条の規定を適用する。
Where all or part of the transfer of land, etc. to which paragraph (2) or
(5)(6) of the preceding Article was applied has become difficult to fall under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the period prescribed in those provisions (limited to a period whose last day is December 31, 1995), due to unavoidable circumstances arising from the Great Hanshin-Awaji Earthquake, in a case specified by Cabinet Order, and it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is certain to be found that all or part of that transfer will come to fall under a transfer of land, etc. set forth in those provisions during the period up to a date specified by Cabinet Order that is within two years counting from January 1, 1996, the preceding Article applies by deeming the period from the date of that transfer to that date specified by Cabinet Order to be the period prescribed in paragraph (2) or(5)(6) of the preceding Article.前条第二項又は
第五項第六項の規定の適用を受けた土地等の譲渡の全部又は一部が、阪神・淡路大震災に起因するやむを得ない事情により、これらの規定に規定する期間（その末日が平成七年十二月三十一日であるものに限る。）内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することが困難となつた場合で政令で定める場合において、平成八年一月一日から起算して二年以内の日で政令で定める日までの期間内に当該譲渡の全部又は一部がこれらの規定に掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき総務省令で定めるところにより証明がされたときは、当該譲渡の日から当該政令で定める日までの期間を前条第二項又は第五項第六項に規定する期間とみなして、同条の規定を適用する。