Supplementary Provisions, Article 44-2Special Provisions on Extension of the Time Limit for Transfer of Disaster-Stricken Residential Property, etc. in Relation to the Great East Japan Earthquake

②Where an heir (meaning the heir prescribed in Article 11-6, paragraph (2) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph and paragraph (7)) of a person liable for the income levy of prefectural inhabitant tax (hereinafter in this paragraph referred to as the "decedent") whose house that the person liable for tax owned and used as a residence was located, on the day on which an alert zone setting instruction, etc. was issued, within the area subject to that alert zone setting instruction, etc., and became unable to be used as a residence due to the issuance of that alert zone setting instruction, etc., has made a transfer of that house that became unable to be used as a residence, or of that house together with the land, etc. used as the site of that house (limited to the case where, during the period up to the time of that transfer, that house and the land, etc. used as the site of that house were not used as the residence of that heir; the same applies in paragraph (7)), with regard to the transfer of that house and the land, etc. used as the site of that house (where part of that house and the land, etc. used as the site of that house was owned, immediately before the time it became unable to be used as a residence, by a person other than a person who resided in that house, limited to the portion of that house and the land, etc. used as the site of that house other than that part; the same applies hereinafter in this paragraph), that heir is deemed to have continuously owned that house from the day specified by Cabinet Order as the day on which the decedent acquired it and to have owned, immediately before that time, the land, etc. used as the site of that house, and Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3 or Article 35 of the Supplementary Provisions as replaced pursuant to the preceding paragraph apply.

④Where an heir (meaning the heir prescribed in Article 11-6, paragraph (5) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph and paragraph (9)) of a person liable for the income levy of prefectural inhabitant tax (hereinafter in this paragraph referred to as the "decedent") whose house that the person liable for tax owned and used as a residence became unable to be used as a residence because it was destroyed due to the Great East Japan Earthquake has made a transfer of the land, etc. that had been used as the site of that destroyed former house (meaning the former house prescribed in paragraph (5) of that Article; the same applies hereinafter in this paragraph and paragraph (9)) (limited to the case where, during the period up to the time of that transfer, that land, etc. was not used as the site of a house used as the residence of that heir; the same applies in paragraph (9)), with regard to the transfer of that land, etc. (where part of that land, etc. was owned, immediately before the time it became unable to be used as a residence, by a person other than a person who resided in the former house, limited to the portion of that land, etc. other than that part; the same applies hereinafter in this paragraph), that heir is deemed to have continuously owned that former house from the day specified by Cabinet Order as the day on which the decedent acquired it and to have owned, immediately before that time, the land, etc. that had been used as the site of that former house, and Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3 or Article 35 of the Supplementary Provisions as replaced pursuant to the preceding paragraph apply.

⑤The provisions of the preceding paragraphs apply only where a statement to the effect that the person seeks to be subject to those provisions is made in the return under Article 45-2, paragraph (1) or (3) for the fiscal year for which the person seeks to be subject to the application of those provisions (including a return submitted after its deadline for filing but by the time the tax notice for prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) (including the case where the mayor of the municipality finds that there is an unavoidable reason for that statement not being made in those returns).

⑦Where an heir of a person liable for the income levy of municipal inhabitant tax (hereinafter in this paragraph referred to as the "decedent") whose house that the person liable for tax owned and used as a residence was located, on the day on which an alert zone setting instruction, etc. was issued, within the area subject to that alert zone setting instruction, etc., and became unable to be used as a residence due to the issuance of that alert zone setting instruction, etc., has made a transfer of that house that became unable to be used as a residence, or of that house together with the land, etc. used as the site of that house, with regard to the transfer of that house and the land, etc. used as the site of that house (where part of that house and the land, etc. used as the site of that house was owned, immediately before the time it became unable to be used as a residence, by a person other than a person who resided in that house, limited to the portion of that house and the land, etc. used as the site of that house other than that part; the same applies hereinafter in this paragraph), that heir is deemed to have continuously owned that house from the day specified by Cabinet Order as the day on which the decedent acquired it and to have owned, immediately before that time, the land, etc. used as the site of that house, and Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3, Article 35 or Article 36 of the Supplementary Provisions as replaced pursuant to the preceding paragraph apply.

⑨In the case where an heir of 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 (hereinafter in this paragraph referred to as the "decedent"), transfers the land, etc. that was used as the site of the former house that was destroyed, with regard to the transfer of that land, etc. (where part of that land, etc. was owned by a person other than a person who was living in the former house immediately before the time it became unable to be used as a residence, limited to the land, etc. pertaining to the part other than that part; the same applies hereinafter in this paragraph), the heir is deemed to have continuously owned the former house since the day specified by Cabinet Order as the day on which the decedent acquired it, and to have owned the land, etc. that was used as the site of the former house immediately before that time, 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, as read with replacements pursuant to the provisions of the preceding paragraph, apply.

⑩The provisions of paragraph (6) through the preceding paragraph apply only when the return under Article 317-2, paragraph (1) or (3) for the fiscal year for which the person seeks application of these provisions (including a return submitted after the deadline for filing but by the time the tax notice for municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) contains a statement to the effect that the person seeks application of these provisions (including where the mayor of the municipality finds that there are unavoidable reasons for the absence of that statement in these returns).