Local Tax Act
Supplementary Provisions, Article 34-2, paragraph (9)
附則第三十四条の二第九項
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) 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 scheduled period prescribed in paragraph (2) due to unavoidable circumstances arising from an extraordinary disaster designated as a specified extraordinary disaster pursuant to Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, 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 items (xiii) through (xvi) of Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation during the period from the first day of that scheduled period to a date specified by Cabinet Order that is within two years after the last day of that scheduled period, then, for the application of paragraphs (2), (5) and (7) and the following paragraph through paragraph (12), the scheduled period prescribed in paragraph (2) is the period from that first day to that date specified by Cabinet Order.
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、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、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、当該予定期間の初日から当該予定期間の末日後二年以内の日で政令で定める日までの間に当該譲渡の全部又は一部が同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、第二項、第五項、第七項及び次項から第十二項までの規定の適用については、第二項に規定する予定期間は、当該初日から当該政令で定める日までの期間とする。
Where all or part of the transfer of land, etc. to which paragraph (2) or
(5)(6) 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 scheduled period prescribed in paragraph (2) due to unavoidable circumstances arising from an extraordinary disaster designated as a specified extraordinary disaster pursuant to Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, 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 items (xiii) through (xvi) of Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation during the period from the first day of that scheduled period to a date specified by Cabinet Order that is within two years after the last day of that scheduled period, then, for the application of paragraphs (2),(5)(6) and(7)(9) and the following paragraph through paragraph(12)(14), the scheduled period prescribed in paragraph (2) is the period from that first day to that date specified by Cabinet Order.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、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、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、当該予定期間の初日から当該予定期間の末日後二年以内の日で政令で定める日までの間に当該譲渡の全部又は一部が同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、第二項、第五項、第七項第六項、第九項及び次項から第十二項第十四項までの規定の適用については、第二項に規定する予定期間は、当該初日から当該政令で定める日までの期間とする。