Local Tax Act
Supplementary Provisions, Article 34-2, paragraph (11)
附則第三十四条の二第十一項
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
In the case prescribed in the preceding paragraph, the transfer that has ceased to so fall is deemed, notwithstanding paragraph (2) or (5), not to have been a transfer for a determined site for constructing a superior residential area, etc. prescribed in those provisions.
前項に定める場合には、その該当しないこととなつた譲渡は、第二項又は第五項の規定にかかわらず、これらの規定に規定する確定優良住宅地等予定地のための譲渡ではなかつたものとみなす。
In the case prescribed in the preceding paragraph, the transfer that has ceased to so fall is deemed, notwithstanding paragraph (2) or
(5)(6), not to have been a transfer for a determined site for constructing a superior residential area, etc. prescribed in those provisions.前項に定める場合には、その該当しないこととなつた譲渡は、第二項又は
第五項第六項の規定にかかわらず、これらの規定に規定する確定優良住宅地等予定地のための譲渡ではなかつたものとみなす。