Supplementary Provisions, Article 44-3Special Provisions on Extension of the Acquisition Period for Replacement Assets, etc. Relating to the Great East Japan Earthquake
第四十四条の三（東日本大震災に係る買換資産の取得期間等の延長の特例）
Where a person liable for the income levy of prefectural inhabitant tax who is subject to the provisions of Article 4, paragraph (2) of the Supplementary Provisions (limited to a person who transferred a transferred asset prescribed in paragraph (1), item (i) of that Article during the period from January 1, 2010 to March 11, 2011) has found it difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to make the acquisition (meaning the acquisition prescribed in that item; the same applies hereinafter in this paragraph and paragraph (3)) of a replacement asset prescribed in that item within the period from January 1 of the year preceding the year that includes the day of the specified transfer prescribed in that item to December 31 of the year following the year that includes the day of that specified transfer (hereinafter in this paragraph and paragraph (3) referred to as the "acquisition period"), and the person is expected to acquire that replacement asset within the period from the first day of that acquisition period to a day specified by Cabinet Order that falls within two years after the day on which that acquisition period has elapsed, and has obtained the approval of the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications (including where the person has obtained the approval of the district director under Article 12, paragraph (2) of the Earthquake Special Provisions Act), the provisions of Article 4 of the Supplementary Provisions apply, deeming the period from the first day of that acquisition period to that day specified by Cabinet Order to be the acquisition period.
附則第四条第二項の規定の適用を受ける道府県民税の所得割の納税義務者（平成二十二年一月一日から平成二十三年三月十一日までの間に同条第一項第一号に規定する譲渡資産の譲渡をした者に限る。）が、東日本大震災に起因するやむを得ない事情により、同号に規定する買換資産を同号に規定する特定譲渡の日の属する年の前年一月一日から当該特定譲渡の日の属する年の翌年十二月三十一日までの期間（以下この項及び第三項において「取得期間」という。）内に取得（同号に規定する取得をいう。以下この項及び第三項において同じ。）をすることが困難となつた場合において、当該取得期間の初日から当該取得期間を経過した日以後二年以内の日で政令で定める日までの期間内に当該買換資産の取得をする見込みであり、かつ、総務省令で定めるところにより市町村長の承認を受けたとき（震災特例法第十二条第二項の税務署長の承認を受けたときを含む。）は、当該取得期間の初日から当該政令で定める日までの期間を取得期間とみなして、附則第四条の規定を適用する。
Where all or part of a transfer of land, etc. that has been subject to the provisions of Article 34-2, paragraph (2) of the Supplementary Provisions has become difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to fall under a transfer of land, etc. listed in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the period prescribed in Article 34-2, paragraph (2) of the Supplementary Provisions (limited to a period whose last day is December 31, 2011), 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 that all or part of that transfer will fall under a transfer of land, etc. listed in those provisions within the period up to a day specified by Cabinet Order that falls within two years counted from January 1, 2012, the provisions of Article 34-2 of the Supplementary Provisions apply, deeming the period from the day of that transfer to that day specified by Cabinet Order to be the period prescribed in Article 34-2, paragraph (2) of the Supplementary Provisions.
附則第三十四条の二第二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、東日本大震災に起因するやむを得ない事情により、同項に規定する期間（その末日が平成二十三年十二月三十一日であるものに限る。）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、平成二十四年一月一日から起算して二年以内の日で政令で定める日までの期間内に当該譲渡の全部又は一部がこれらの規定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、当該譲渡の日から当該政令で定める日までの期間を附則第三十四条の二第二項に規定する期間とみなして、同条の規定を適用する。
Where a person liable for the income levy of municipal inhabitant tax who is subject to the provisions of Article 4, paragraph (8) of the Supplementary Provisions (limited to a person who transferred a transferred asset prescribed in paragraph (1), item (i) of that Article during the period from January 1, 2010 to March 11, 2011) has found it difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to make the acquisition of a replacement asset prescribed in that item within the acquisition period, and the person is expected to acquire that replacement asset within the period from the first day of that acquisition period to a day specified by Cabinet Order that falls within two years after the day on which that acquisition period has elapsed, and has obtained the approval of the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications (including where the person has obtained the approval of the district director under Article 12, paragraph (2) of the Earthquake Special Provisions Act), the provisions of Article 4 of the Supplementary Provisions apply, deeming the period from the first day of that acquisition period to that day specified by Cabinet Order to be the acquisition period.
附則第四条第八項の規定の適用を受ける市町村民税の所得割の納税義務者（平成二十二年一月一日から平成二十三年三月十一日までの間に同条第一項第一号に規定する譲渡資産の譲渡をした者に限る。）が、東日本大震災に起因するやむを得ない事情により、同号に規定する買換資産を取得期間内に取得をすることが困難となつた場合において、当該取得期間の初日から当該取得期間を経過した日以後二年以内の日で政令で定める日までの期間内に当該買換資産の取得をする見込みであり、かつ、総務省令で定めるところにより市町村長の承認を受けたとき（震災特例法第十二条第二項の税務署長の承認を受けたときを含む。）は、当該取得期間の初日から当該政令で定める日までの期間を取得期間とみなして、附則第四条の規定を適用する。
Changes on (Act No. 2 of 2026)
Where all or part of a transfer of land, etc. that has been subject to the provisions of Article 34-2, paragraph (5) of the Supplementary Provisions has become difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to fall under a transfer of land, etc. listed in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the period prescribed in Article 34-2, paragraph (5) of the Supplementary Provisions (limited to a period whose last day is December 31, 2011), 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 that all or part of that transfer will fall under a transfer of land, etc. listed in those provisions within the period up to a day specified by Cabinet Order that falls within two years counted from January 1, 2012, the provisions of Article 34-2 of the Supplementary Provisions apply, deeming the period from the day of that transfer to that day specified by Cabinet Order to be the period prescribed in Article 34-2, paragraph (5) of the Supplementary Provisions.
附則第三十四条の二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、東日本大震災に起因するやむを得ない事情により、同項に規定する期間（その末日が平成二十三年十二月三十一日であるものに限る。）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、平成二十四年一月一日から起算して二年以内の日で政令で定める日までの期間内に当該譲渡の全部又は一部がこれらの規定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、当該譲渡の日から当該政令で定める日までの期間を附則第三十四条の二第五項に規定する期間とみなして、同条の規定を適用する。
specified transfermachine translation
「特定譲渡」
A specified transfer as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: an individual's transfer (譲渡) of a home in Japan the individual lives in or recently lived in, or its land or land rights, held for more than five years as of 1 January of the year, including a lease of real property that gives rise to capital gains, other than a transfer to the spouse or another person in a special relationship a Cabinet Order (政令) sets and others a Cabinet Order sets.
Short name set inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this article
transferred assetmachine translation
「譲渡資産」
A transferred asset as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation, owned for more than five years as of 1 January of the year of transfer: a home in Japan that the taxpayer lives in, or one they no longer live in sold within the time that item allows, either with or without its land or land rights, or the land or land rights of such a home destroyed by a disaster, sold within the time allowed.
Short name set inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this article
replacement assetmachine translation
「買換資産」
A replacement asset as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: a home in Japan, of a kind a Cabinet Order (政令) specifies, for the taxpayer to live in, or its land or land rights, acquired within the period that Article 4, paragraph 1, item 1 of the supplementary provisions (附則) sets around the transfer of the former home.
Short name set inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this article
land, etc.machine translation
「土地等」
Land, etc. as defined in Article 31, paragraph 1 of the Act on Special Measures Concerning Taxation: land or a right over land.
Defined inSupplementary Provisions, Article 34-2, paragraph (1)· applies only in this article and in Supplementary Provisions, Articles 34-2-2 and 35; and Supplementary Provisions, Article 44-3, paragraphs (2) and (4)
Great East Japan Earthquakemachine translation
「東日本大震災」
The disaster caused by the earthquake off the Pacific coast of the Tohoku region (東北地方太平洋沖地震) on 11 March 2011 and by the nuclear power plant accident that followed it.
Defined inSupplementary Provisions, Article 42, paragraph (1)
Earthquake Special Provisions Actmachine translation
「震災特例法」
Short name for 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).
Short name set inSupplementary Provisions, Article 44, paragraph (1)
acquisitionmachine translation
「取得」
An acquisition (取得) of a replacement asset (買換資産) as Article 4, paragraph 1, item 1 of the supplementary provisions (附則) defines it, after Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: an acquisition including construction, but not one by gift or another kind a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 44-3, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 44-3, paragraph (3)
acquisition periodmachine translation
「取得期間」
For a person who transferred an asset between 1 January 2010 and 11 March 2011 and is under Article 4, paragraph 2 of the supplementary provisions (附則), the period from 1 January of the year before the year of the specified transfer (特定譲渡) to 31 December of the year after it, within which the replacement asset (買換資産) is to be acquired; this paragraph extends it where the Great East Japan Earthquake made acquiring the asset in time difficult.
Short name set inSupplementary Provisions, Article 44-3, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 44-3, paragraph (3)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.