Local Tax Act
Supplementary Provisions, Article 34-2, paragraph (10)
附則第三十四条の二第十項
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
A person to whom paragraph (2) or (5) was applied must, where all or part of the transfer to which those provisions were applied has ceased 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 scheduled period prescribed in paragraph (2), report that fact to the mayor of the municipality, as provided by Order of the Ministry of Internal Affairs and Communications, within four months from the day on which that scheduled period expired.
第二項又は第五項の規定の適用を受けた者は、これらの規定の適用を受けた譲渡の全部又は一部が第二項に規定する予定期間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しないこととなつた場合には、当該予定期間を経過した日から四月以内に、総務省令で定めるところにより、その旨を市町村長に申告しなければならない。
A person to whom paragraph (2) or
(5)(6) was applied must, where all or part of the transfer to which those provisions were applied has ceased 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 scheduled period prescribed in paragraph (2), report that fact to the mayor of the municipality, as provided by Order of the Ministry of Internal Affairs and Communications, within four months from the day on which that scheduled period expired.第二項又は
第五項第六項の規定の適用を受けた者は、これらの規定の適用を受けた譲渡の全部又は一部が第二項に規定する予定期間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しないこととなつた場合には、当該予定期間を経過した日から四月以内に、総務省令で定めるところにより、その旨を市町村長に申告しなければならない。