Supplementary Provisions, Article 11-2Special Provisions on the Rate of Real Property Acquisition Tax on Acquisition of Dwellings and Land
第十一条の二（住宅の取得及び土地の取得に対する不動産取得税の税率の特例）
The standard tax rate of real property acquisition tax in the case where a dwelling or land is acquired during the period from April 1, 2006 to March 31, 2027 is three percent, notwithstanding Article 73-15.
With regard to the application of the provisions of Article 73-24, paragraphs (1) through (3), Article 73-27-2, paragraph (1), Article 73-27-3, paragraph (1), or Article 11-4, paragraph (2) or (4) of the Supplementary Provisions in the case where the acquisition of a dwelling or land prescribed in the preceding paragraph falls under those provisions, the term "tax rate" in those provisions is deemed to be replaced with "the tax rate used for calculating the amount of that tax".
前項に規定する住宅又は土地の取得が第七十三条の二十四第一項から第三項まで、第七十三条の二十七の二第一項、第七十三条の二十七の三第一項又は附則第十一条の四第二項若しくは第四項の規定に該当する場合におけるこれらの規定の適用については、これらの規定中「税率」とあるのは、「当該税額の算定に用いられた税率」とする。
standard tax ratemachine translation
「標準税率」
The tax rate a local government (地方団体) should normally use when it levies a tax, which it need not follow where it finds this necessary for its finances or other reasons, and which the Minister for Internal Affairs and Communications (総務大臣) uses as the basis for calculating standard fiscal revenue (基準財政収入額) when setting the amounts of local allocation tax (地方交付税).
Defined inArticle 1, paragraph (1), item (v)· applies throughout the law
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)