Local Tax Act
Supplementary Provisions, Article 34-2, paragraph (6)
附則第三十四条の二第六項
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 of paragraph (4) (including as applied mutatis mutandis in the preceding paragraph), where a person liable for the income levy is subject to the application of Articles 33 through 33-4, Articles 34 through 35-3, Article 36-2, Article 36-5, Article 37, Articles 37-4 through 37-6 or Article 37-8 of the Act on Special Measures Concerning Taxation with respect to land, etc. that the person liable for tax holds, the transfer of that land, etc. is deemed not to fall under a transfer for a superior residential area, etc. prescribed in paragraph (4) or a transfer for a determined site for constructing a superior residential area, etc. prescribed in the preceding paragraph.
第四項（前項において準用する場合を含む。）の場合において、所得割の納税義務者が、その有する土地等につき、租税特別措置法第三十三条から第三十三条の四まで、第三十四条から第三十五条の三まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四から第三十七条の六まで又は第三十七条の八の規定の適用を受けるときは、当該土地等の譲渡は、第四項に規定する優良住宅地等のための譲渡又は前項に規定する確定優良住宅地等予定地のための譲渡に該当しないものとみなす。
In the case of paragraph
(4)(5) (including as applied mutatis mutandis in the preceding paragraph), where a person liable for the income levy is subject to the application of Articles 33 through 33-4, Articles 34 through 35-3, Article 36-2, Article 36-5, Article 37, Articles 37-4 through 37-6 or Article 37-8 of the Act on Special Measures Concerning Taxation with respect to land, etc. that the person liable for tax holds, the transfer of that land, etc. is deemed not to fall under a transfer for a superior residential area, etc. prescribed in paragraph(4)(5) or a transfer for a determined site for constructing a superior residential area, etc. prescribed in the preceding paragraph.第四項第五項（前項において準用する場合を含む。）の場合において、所得割の納税義務者が、その有する土地等につき、租税特別措置法第三十三条から第三十三条の四まで、第三十四条から第三十五条の三まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四から第三十七条の六まで又は第三十七条の八の規定の適用を受けるときは、当該土地等の譲渡は、第四項第五項に規定する優良住宅地等のための譲渡又は前項に規定する確定優良住宅地等予定地のための譲渡に該当しないものとみなす。