Local Tax Act
Supplementary Provisions, Article 44-2, paragraph (8)
附則第四十四条の二第八項
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 a person liable for the income levy of municipal inhabitant tax who had a house that the person used as a residence, and has become unable to use it as a residence due to the destruction of the house in the Great East Japan Earthquake, transfers the land, etc. that was used as the site of the house that was destroyed, the words set out in the middle column of the following table in the provisions set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively, and the provisions of Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3, Article 35 or Article 36 of the Supplementary Provisions apply. Article 4, paragraph (1), item (i) of the Supplementary Provisions Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with the necessary reading replacements pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011) that Act the Act on Special Measures Concerning Taxation Article 36-5 Article 36-5 (including where these provisions are applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake; the same applies in paragraph (1), item (i) of the following Article) Article 4-2, paragraph (1), item (i) of the Supplementary Provisions Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with the necessary reading replacements pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake that Act the Act on Special Measures Concerning Taxation Article 34, paragraph (4) of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 31, paragraph (1) of that Act Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation Article 34-2, paragraph (6) of the Supplementary Provisions through 35-3, Article 36-2, Article 36-5 through 34-3, Article 35 (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake), Article 35-2, Article 35-3, Article 36-2 or Article 36-5 (including where these provisions are applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 34-3, paragraph (3) of the Supplementary Provisions Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake Article 35, paragraph (5) of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 32, paragraph (1) of that Act Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation Article 36 of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) that Act the Act on Special Measures Concerning Taxation
その有していた家屋でその居住の用に供していたものが東日本大震災により滅失をしたことによりその居住の用に供することができなくなつた市町村民税の所得割の納税義務者が、当該滅失をした当該家屋の敷地の用に供されていた土地等の譲渡をした場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句として、附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三、附則第三十五条又は附則第三十六条の規定を適用する。 附則第四条第一項第一号 租税特別措置法第四十一条の五第七項第一号 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第四項の規定により読み替えて適用される租税特別措置法第四十一条の五第七項第一号 同法 租税特別措置法 第三十六条の五 第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。次条第一項第一号において同じ。） 附則第四条の二第一項第一号 租税特別措置法第四十一条の五の二第七項第一号 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により読み替えて適用される租税特別措置法第四十一条の五の二第七項第一号 同法 租税特別措置法 附則第三十四条第四項 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 同法第三十一条第一項 租税特別措置法第三十一条第一項 附則第三十四条の二第六項 第三十五条の三まで、第三十六条の二、第三十六条の五 第三十四条の三まで、第三十五条（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。）、第三十五条の二、第三十五条の三、第三十六条の二若しくは第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 附則第三十四条の三第三項 租税特別措置法第三十一条の三第一項 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される租税特別措置法第三十一条の三第一項 附則第三十五条第五項 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 同法第三十二条第一項 租税特別措置法第三十二条第一項 附則第三十六条 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 同法 租税特別措置法
Where a person liable for the income levy of municipal inhabitant tax who had a house that the person used as a residence, and has become unable to use it as a residence due to the destruction of the house in the Great East Japan Earthquake, transfers the land, etc. that was used as the site of the house that was destroyed, the words set out in the middle column of the following table in the provisions set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively, and the provisions of Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3, Article 35 or Article 36 of the Supplementary Provisions apply.
Article 4, paragraph (1), item (i) of the Supplementary Provisions Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with the necessary reading replacements pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011) that Act the Act on Special Measures Concerning Taxation Article 36-5 Article 36-5 (including where these provisions are applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake; the same applies in paragraph (1), item (i) of the following Article) Article 4-2, paragraph (1), item (i) of the Supplementary Provisions Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with the necessary reading replacements pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake that Act the Act on Special Measures Concerning Taxation Article 34, paragraph (4) of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 31, paragraph (1) of that Act Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation Article 34-2, paragraph (6)(7) of the Supplementary Provisionsthrough 35-3, Article 36-2, Article 36-5 through 34-3, Article 35 (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake), Article 35-2, Article 35-3, Article 36-2 or Article 36-5 (including where these provisions are applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 34-3, paragraph (3) of the Supplementary Provisions Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake Article 35, paragraph (5) of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 32, paragraph (1) of that Act Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation Article 36 of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) that Act the Act on Special Measures Concerning Taxation その有していた家屋でその居住の用に供していたものが東日本大震災により滅失をしたことによりその居住の用に供することができなくなつた市町村民税の所得割の納税義務者が、当該滅失をした当該家屋の敷地の用に供されていた土地等の譲渡をした場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句として、附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三、附則第三十五条又は附則第三十六条の規定を適用する。
附則第四条第一項第一号 租税特別措置法第四十一条の五第七項第一号 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第四項の規定により読み替えて適用される租税特別措置法第四十一条の五第七項第一号 同法 租税特別措置法 第三十六条の五 第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。次条第一項第一号において同じ。） 附則第四条の二第一項第一号 租税特別措置法第四十一条の五の二第七項第一号 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により読み替えて適用される租税特別措置法第四十一条の五の二第七項第一号 同法 租税特別措置法 附則第三十四条第四項 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 同法第三十一条第一項 租税特別措置法第三十一条第一項 附則第三十四条の二第六項附則第三十四条の二第七項第三十五条の三まで、第三十六条の二、第三十六条の五 第三十四条の三まで、第三十五条（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。）、第三十五条の二、第三十五条の三、第三十六条の二若しくは第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 附則第三十四条の三第三項 租税特別措置法第三十一条の三第一項 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される租税特別措置法第三十一条の三第一項 附則第三十五条第五項 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 同法第三十二条第一項 租税特別措置法第三十二条第一項 附則第三十六条 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 同法 租税特別措置法