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Supplementary Provisions, Article 11-5Special Provisions on the Tax Base of Real Property Acquisition Tax Imposed on the Acquisition of Land Valued as Building Land

第十一条の五（宅地評価土地の取得に対して課する不動産取得税の課税標準の特例）

Where land valued as building land (meaning building land and land comparable to building land (meaning land other than building land for which the price that is to be the tax base of real property acquisition tax imposed on the acquisition of that land is determined by comparison with the price treated as the tax base of real property acquisition tax for building land similar to that land in condition); the same applies in paragraph (3)) is acquired, the tax base of real property acquisition tax imposed on the acquisition of that land is, notwithstanding Article 73-13, paragraph (1), an amount equivalent to one-half of the price of that land, only where the acquisition is made during the period from January 1, 2006 to March 31, 2027.

宅地評価土地（宅地及び宅地比準土地（宅地以外の土地で当該土地の取得に対して課する不動産取得税の課税標準となるべき価格が、当該土地とその状況が類似する宅地の不動産取得税の課税標準とされる価格に比準する価格により決定されるものをいう。）をいう。第三項において同じ。）を取得した場合における当該土地の取得に対して課する不動産取得税の課税標準は、第七十三条の十三第一項の規定にかかわらず、当該取得が平成十八年一月一日から令和九年三月三十一日までの間に行われた場合に限り、当該土地の価格の二分の一の額とする。

With regard to the application of the provisions of and paragraph (4) of the preceding Article in the case where those provisions apply to the acquisition of land to which the provisions of the preceding paragraph apply, the term "price" in those provisions is deemed to be replaced with "an amount equivalent to one-half of the price".

前項の規定の適用がある土地の取得について及び前条第四項の規定の適用があ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「価格」とあるのは、「価格の二分の一に相当する額」とする。

During the period from April 1, 2006 to March 31, 2027, in the case where expropriated real property, etc. prescribed in is expropriated or transferred, in the case where, in accordance with the settlement money or compensation listed in the items of received for the former real property prescribed in , there is a day specified in the relevant item, in the case where public notice of an exchange and consolidation plan has been given concerning the land lost through exchange and consolidation prescribed in , in the case where expropriated real property, etc. prescribed in Article 73-27-3, paragraph (1) is expropriated or transferred, or in the case where land is lost through exchange prescribed in Article 11, paragraph (1) of the Supplementary Provisions, and there is a price of land valued as building land in the price registered in the fixed assets tax ledger prescribed in those provisions (where that price is not registered, the price determined by the prefectural governor in accordance with the fixed asset valuation standards), with regard to the application of , and , Article 73-27-3, paragraph (1) and Article 11, paragraph (1) of the Supplementary Provisions, the words listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be the words listed in the right-hand column of that table, respectively.

the price of the expropriated real property, etc. registered in the fixed assets tax ledgerthe amount obtained by adding an amount equivalent to one-half of the price of the portion of land valued as building land to an amount equivalent to the price of the portion, other than the portion of the land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions (hereinafter referred to as "land valued as building land"), of the price of the expropriated real property, etc. registered in the fixed assets tax ledger
the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1)the amount obtained by adding an amount equivalent to one-half of the price of the portion of land valued as building land to an amount equivalent to the price of the portion, other than the portion of land valued as building land, of the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1)
and , Article 73-27-3, paragraph (1) and Article 11, paragraph (1) of the Supplementary Provisionsthe price registered in the fixed assets tax ledgerthe amount obtained by adding an amount equivalent to one-half of the price of the portion of land valued as building land to an amount equivalent to the price of the portion, other than the portion of land valued as building land, of the price registered in the fixed assets tax ledger
the price determined by the prefectural governor in accordance with the fixed asset valuation standardsthe amount obtained by adding an amount equivalent to one-half of the price of the portion of land valued as building land to an amount equivalent to the price of the portion, other than the portion of land valued as building land, of the price determined by the prefectural governor in accordance with the fixed asset valuation standards

平成十八年四月一日から令和九年三月三十一日までの間において、に規定する被収用不動産等を収用され若しくは譲渡した場合、に規定する従前の不動産について受けた各号に掲げる清算金若しくは補償金に応じ当該各号に定める日がある場合、に規定する交換分合により失つた土地に係る交換分合計画の公告があつた場合、第七十三条の二十七の三第一項に規定する被収用不動産等を収用され若しくは譲渡した場合又は附則第十一条第一項に規定する交換により土地が失われた場合において、これらの規定に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合には、道府県知事が固定資産評価基準により決定した価格）中に宅地評価土地の価格があるときにおける、及び、第七十三条の二十七の三第一項並びに附則第十一条第一項の規定の適用については、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する。

登録された価格登録された価格のうち附則第十一条の五第一項に規定する宅地評価土地（以下「宅地評価土地」という。）の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額
決定した価格決定した価格のうち宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額
及び、第七十三条の二十七の三第一項並びに附則第十一条第一項登録された価格登録された価格のうち宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額
決定した価格決定した価格のうち宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額
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