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。
Supplementary Provisions, Article 11-3
第十一条の三
No English for this paragraph yet.
削除
Supplementary Provisions, Article 11-4Reduction, etc. of Real Property Acquisition Tax
第十一条の四（不動産取得税の減額等）
With regard to the application of Article 73-24, paragraph (1) in the case where land to be used for a rental dwelling (meaning a house of which the whole or a part is used exclusively as a residence as a rental house) specified by Cabinet Order that is housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing and has received the registration under Article 7, paragraph (1) of that Act is acquired on or before March 31, 2027, in Article 73-24, paragraph (1), the phrase "In any of the cases falling under any of the following items" is deemed to be replaced with "In any of the cases falling under any of the following items, only where that acquisition is made on or before March 31, 2027", the phrase "per dwelling unit (for an apartment house, etc., one independently partitioned part used for residence, as specified by Cabinet Order), of the house newly constructed on that land (limited to a house specified by Cabinet Order; hereinafter in this Article referred to as a 'dwelling eligible for the special measure')" is deemed to be replaced with "of the rental dwelling (meaning a house of which the whole or a part is used exclusively as a residence as a rental house) specified by Cabinet Order that is housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) and has received the registration under Article 7, paragraph (1) of that Act (hereinafter in this paragraph referred to as 'eligible serviced housing for the elderly'), per one independently partitioned part used for residence, as specified by Cabinet Order", and the phrase "dwelling eligible for the special measure" in each item of Article 73-24, paragraph (1) is deemed to be replaced with "eligible serviced housing for the elderly".
高齢者の居住の安定確保に関する法律第七条第一項の登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅である貸家住宅（その全部又は一部が専ら住居として貸家の用に供される家屋をいう。）で政令で定めるものの用に供する土地の取得を令和九年三月三十一日までにした場合における第七十三条の二十四第一項の規定の適用については、同項中「については」とあるのは「については、当該取得が令和九年三月三十一日までに行われたときに限り」と、「住宅（政令で定める住宅に限る。以下この条において「特例適用住宅」という。）一戸（共同住宅等にあつては、居住の用に供するために独立的に区画された一の部分で政令で定めるもの）」とあるのは「高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第七条第一項の登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅である貸家住宅（その全部又は一部が専ら住居として貸家の用に供される家屋をいう。）で政令で定めるもの（以下この項において「特例適用サービス付き高齢者向け住宅」という。）の居住の用に供するために独立的に区画された一の部分で政令で定めるもの」と、同項各号中「特例適用住宅」とあるのは「特例適用サービス付き高齢者向け住宅」とする。
Where a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act (hereinafter in this Article referred to as a "real estate broker") acquires a house subject to renovation work (meaning a dwelling for which 10 years or more have elapsed since the day it was newly built (for an apartment house, etc., one independently partitioned part used for residence) and which is other than a dwelling that has not yet been used for residence by any person; the same applies hereinafter in this Article), and, within two years from the day on which that real estate broker acquired that house subject to renovation work, that real estate broker carries out renovation work specified by Cabinet Order that contributes to the improvement of quality or performance, such as safety, durability, comfort and energy use efficiency, of that house subject to renovation work (hereinafter in this paragraph and paragraph (4) referred to as "housing performance improvement works"), and then transfers to an individual the house subject to renovation work on which those housing performance improvement works were carried out that is specified by Cabinet Order (hereinafter in this paragraph and paragraph (4) referred to as a "performance-improved house"), and that individual uses that performance-improved house for his or her own residence, a prefecture is to reduce, with regard to the real property acquisition tax imposed on the acquisition of that house subject to renovation work by that real estate broker, only where that acquisition is made on or before March 31, 2027, from the amount of tax, the amount obtained by multiplying the amount that was to be deducted under Article 73-14, paragraph (1) as in force at the time when that house subject to renovation work was newly built by the tax rate.
道府県は、宅地建物取引業法第二条第三号に規定する宅地建物取引業者（以下この条において「宅地建物取引業者」という。）が改修工事対象住宅（新築された日から十年以上を経過した住宅（共同住宅等にあつては、居住の用に供するために独立的に区画された一の部分をいう。）であつて、まだ人の居住の用に供されたことのない住宅以外のものをいう。以下この条において同じ。）を取得した場合において、当該宅地建物取引業者が、当該改修工事対象住宅を取得した日から二年以内に、当該改修工事対象住宅について安全性、耐久性、快適性、エネルギーの使用の効率性その他の品質又は性能の向上に資する改修工事で政令で定めるもの（以下この項及び第四項において「住宅性能向上改修工事」という。）を行つた後、当該住宅性能向上改修工事を行つた当該改修工事対象住宅で政令で定めるもの（以下この項及び第四項において「住宅性能向上改修住宅」という。）を個人に対し譲渡し、当該個人が当該住宅性能向上改修住宅をその者の居住の用に供したときは、当該宅地建物取引業者による当該改修工事対象住宅の取得に対して課する不動産取得税については、当該取得が令和九年三月三十一日までの間に行われたときに限り、当該税額から当該改修工事対象住宅が新築された時において施行されていた第七十三条の十四第一項の規定により控除するものとされていた額に税率を乗じて得た額を減額するものとする。
The provisions of Articles 73-25 through 73-27 apply mutatis mutandis to the deferral of collection and its rescission of the amount of real property acquisition tax imposed on the acquisition of a house subject to renovation work by a real estate broker under the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax. In this case, in Article 73-25, paragraph (1), the phrase "imposed on the acquisition of land" is deemed to be replaced with "imposed on the acquisition of the house subject to renovation work prescribed in Article 11-4, paragraph (2) of the Supplementary Provisions by the real estate broker prescribed in that paragraph (hereinafter in this paragraph and Article 73-27, paragraph (1) referred to as a 'house subject to renovation work')", the phrase "the acquirer of that land" is deemed to be replaced with "the real estate broker", the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (2) of the Supplementary Provisions", the phrase "within two years from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (1), item (i) of the preceding Article apply, within one year from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (2), item (i) of that Article apply, within one year and six months from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (3), item (i) of that Article apply, and within six months from the day of acquisition of that land in the case of the acquisition of land to which the provisions of item (ii) of that paragraph apply (limited to acquisition made before the day on which the acquisition of the existing house not meeting earthquake resistance standards on that land came to fall under the provisions of Article 73-27-2, paragraph (1))" is deemed to be replaced with "within two years from the day of that acquisition", the phrase "relating to that land" is deemed to be replaced with "relating to that house subject to renovation work", and the phrase "under those provisions" is deemed to be replaced with "under that paragraph"; in Article 73-26, paragraph (1), the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (2) of the Supplementary Provisions"; and in Article 73-27, paragraph (1), the phrase "the acquisition of land" is deemed to be replaced with "the acquisition of a house subject to renovation work", the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (2) of the Supplementary Provisions", and the phrase "under those provisions" is deemed to be replaced with "under that paragraph".
第七十三条の二十五から第七十三条の二十七までの規定は、前項の規定による宅地建物取引業者による改修工事対象住宅の取得に対して課する不動産取得税の税額の徴収猶予及びその取消し並びに当該不動産取得税に係る地方団体の徴収金の還付について準用する。この場合において、第七十三条の二十五第一項中「、土地」とあるのは「、附則第十一条の四第二項に規定する宅地建物取引業者による同項に規定する改修工事対象住宅（以下この項及び第七十三条の二十七第一項において「改修工事対象住宅」という。）」と、「土地の取得者」とあるのは「宅地建物取引業者」と、「前条第一項第一号、第二項第一号又は第三項」とあるのは「附則第十一条の四第二項」と、「同条第一項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から二年以内、同条第二項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年以内、同条第三項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年六月以内、同項第二号の規定の適用を受ける土地の取得（当該土地の上にある耐震基準不適合既存住宅の取得が第七十三条の二十七の二第一項の規定に該当することとなつた日前に行われたものに限る。）にあつては当該土地の取得の日から六月以内」とあるのは「当該取得の日から二年以内」と、「土地に」とあるのは「改修工事対象住宅に」と、「これら」とあるのは「同項」と、第七十三条の二十六第一項中「第七十三条の二十四第一項第一号、第二項第一号若しくは第三項」とあるのは「附則第十一条の四第二項」と、第七十三条の二十七第一項中「土地」とあるのは「改修工事対象住宅」と、「第七十三条の二十四第一項第一号、第二項第一号又は第三項」とあるのは「附則第十一条の四第二項」と、「これら」とあるのは「同項」と読み替えるものとする。
Where a real estate broker acquires land to be used as the site of a house subject to renovation work (limited to land acquired together with that house subject to renovation work; hereinafter in this Article referred to as "land for a house subject to renovation work"), and, within two years from the day on which that real estate broker acquired that land for a house subject to renovation work, after carrying out housing performance improvement works on that house subject to renovation work, transfers to an individual land to be used as the site of the performance-improved house specified by Cabinet Order (hereinafter in this paragraph referred to as a "specified house with performance improvement renovation"), and that individual uses that specified house with performance improvement renovation for his or her own residence, a prefecture is to reduce, with regard to the real property acquisition tax imposed on the acquisition of that land for a house subject to renovation work by that real estate broker, only where that acquisition is made on or before March 31, 2027, from the amount of tax, the amount obtained by multiplying 1,500,000 yen (where the amount obtained by multiplying the figure obtained by dividing the price that is to be the tax base of real property acquisition tax relating to that land for a house subject to renovation work by the figure expressing the area of that land in square meters, by the figure expressing in square meters an area twice the floor area, per house subject to renovation work on that land for a house subject to renovation work (for an apartment house, etc., one independently partitioned part used for residence) (where that figure exceeds 200, it is 200) exceeds 1,500,000 yen, that multiplied amount) by the tax rate.
道府県は、宅地建物取引業者が改修工事対象住宅の敷地の用に供する土地（当該改修工事対象住宅とともに取得したものに限る。以下この条において「改修工事対象住宅用地」という。）を取得した場合において、当該宅地建物取引業者が、当該改修工事対象住宅用地を取得した日から二年以内に、当該改修工事対象住宅について住宅性能向上改修工事を行つた後、当該住宅性能向上改修住宅で政令で定めるもの（以下この項において「特定住宅性能向上改修住宅」という。）の敷地の用に供する土地を個人に対し譲渡し、当該個人が当該特定住宅性能向上改修住宅をその者の居住の用に供したときは、当該宅地建物取引業者による当該改修工事対象住宅用地の取得に対して課する不動産取得税については、当該取得が令和九年三月三十一日までに行われたときに限り、当該税額から百五十万円（当該改修工事対象住宅用地に係る不動産取得税の課税標準となるべき価格を当該土地の面積の平方メートルで表した数値で除して得た額に当該改修工事対象住宅用地の上にある改修工事対象住宅一戸（共同住宅等にあつては、居住の用に供するために独立的に区画された一の部分）についてその床面積の二倍の面積の平方メートルで表した数値（当該数値が二百を超える場合には、二百とする。）を乗じて得た金額が百五十万円を超えるときは、当該乗じて得た金額）に税率を乗じて得た額を減額するものとする。
The provisions of Articles 73-25 through 73-27 apply mutatis mutandis to the deferral of collection and its rescission of the amount of real property acquisition tax imposed on the acquisition of land for a house subject to renovation work by a real estate broker under the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax. In this case, in Article 73-25, paragraph (1), the phrase "imposed on the acquisition of land" is deemed to be replaced with "imposed on the acquisition of the land for a house subject to renovation work prescribed in Article 11-4, paragraph (4) of the Supplementary Provisions by the real estate broker prescribed in paragraph (2) of that Article (hereinafter in this paragraph and Article 73-27, paragraph (1) referred to as "land for a house subject to renovation work")", the phrase "the acquirer of that land" is deemed to be replaced with "the real estate broker", the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (4) of the Supplementary Provisions", the phrase "within two years from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (1), item (i) of the preceding Article apply, within one year from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (2), item (i) of that Article apply, within one year and six months from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (3), item (i) of that Article apply, and within six months from the day of acquisition of that land in the case of the acquisition of land to which the provisions of item (ii) of that paragraph apply (limited to acquisition made before the day on which the acquisition of the existing house not meeting earthquake resistance standards on that land came to fall under the provisions of Article 73-27-2, paragraph (1))" is deemed to be replaced with "within two years from the day of that acquisition", the phrase "relating to that land" is deemed to be replaced with "relating to that land for a house subject to renovation work", and the phrase "under those provisions" is deemed to be replaced with "under that paragraph"; in Article 73-26, paragraph (1), the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (4) of the Supplementary Provisions"; and in Article 73-27, paragraph (1), the phrase "the acquisition of land" is deemed to be replaced with "the acquisition of land for a house subject to renovation work", the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (4) of the Supplementary Provisions", and the phrase "under those provisions" is deemed to be replaced with "under that paragraph".
第七十三条の二十五から第七十三条の二十七までの規定は、前項の規定による宅地建物取引業者による改修工事対象住宅用地の取得に対して課する不動産取得税の税額の徴収猶予及びその取消し並びに当該不動産取得税に係る地方団体の徴収金の還付について準用する。この場合において、第七十三条の二十五第一項中「、土地」とあるのは「、附則第十一条の四第二項に規定する宅地建物取引業者による同条第四項に規定する改修工事対象住宅用地（以下この項及び第七十三条の二十七第一項において「改修工事対象住宅用地」という。）」と、「土地の取得者」とあるのは「宅地建物取引業者」と、「前条第一項第一号、第二項第一号又は第三項」とあるのは「附則第十一条の四第四項」と、「同条第一項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から二年以内、同条第二項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年以内、同条第三項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年六月以内、同項第二号の規定の適用を受ける土地の取得（当該土地の上にある耐震基準不適合既存住宅の取得が第七十三条の二十七の二第一項の規定に該当することとなつた日前に行われたものに限る。）にあつては当該土地の取得の日から六月以内」とあるのは「当該取得の日から二年以内」と、「土地に」とあるのは「改修工事対象住宅用地に」と、「これら」とあるのは「同項」と、第七十三条の二十六第一項中「第七十三条の二十四第一項第一号、第二項第一号若しくは第三項」とあるのは「附則第十一条の四第四項」と、第七十三条の二十七第一項中「土地」とあるのは「改修工事対象住宅用地」と、「第七十三条の二十四第一項第一号、第二項第一号又は第三項」とあるのは「附則第十一条の四第四項」と、「これら」とあるのは「同項」と読み替えるものとする。
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 Article 73-24, paragraphs (1) through (3) 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".
During the period from April 1, 2006 to March 31, 2027, in the case where expropriated real property, etc. prescribed in Article 73-14, paragraph (7) is expropriated or transferred, in the case where, in accordance with the settlement money or compensation listed in the items of paragraph (9) of that Article received for the former real property prescribed in that paragraph, 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 paragraph (10) of that Article, 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 Article 73-14, paragraphs (7), (9) and (10), 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.
| Article 73-14, paragraph (7) | the price of the expropriated real property, etc. registered in the fixed assets tax ledger | 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 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) | |
| Article 73-14, paragraph (9) and paragraph (10), item (i), Article 73-27-3, paragraph (1) and Article 11, paragraph (1) of the Supplementary Provisions | the price registered in the fixed assets tax ledger | 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 registered in the fixed assets tax ledger |
| the price determined by the prefectural governor in accordance with the fixed asset valuation standards | 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 |
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、第七十三条の十四第七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、同条第九項に規定する従前の不動産について受けた同項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、同条第十項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第七十三条の十四第七項、第九項及び第十項、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。
| 第七十三条の十四第七項 | 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 | |
| 第七十三条の十四第九項及び第十項第一号、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 |
Supplementary Provisions, Article 11-6Special Provisions on Determination of the Price of Real Property
第十一条の六（不動産の価格の決定の特例）
Where the prefectural governor determines the price of real property pursuant to Article 73-14, paragraph (7), (9) or (10), Article 73-21, paragraph (2), Article 73-27-3, paragraph (1) or Article 11, paragraph (1) of the Supplementary Provisions, and that real property is land to which Article 17-2, paragraph (1) or (2) of the Supplementary Provisions applies, with regard to the application of Article 73-14, paragraph (7), (9) or (10), Article 73-21, paragraph (2), Article 73-27-3, paragraph (1), Article 11, paragraph (1) of the Supplementary Provisions or paragraph (3) of the preceding Article, the phrase "fixed asset valuation standards" in those provisions is deemed to be replaced with "fixed asset valuation standards and the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions".
第七十三条の十四第七項、第九項若しくは第十項、第七十三条の二十一第二項、第七十三条の二十七の三第一項又は附則第十一条第一項の規定により道府県知事が不動産の価格を決定する場合において、当該不動産が附則第十七条の二第一項又は第二項の規定の適用を受ける土地であるときにおける第七十三条の十四第七項、第九項若しくは第十項、第七十三条の二十一第二項、第七十三条の二十七の三第一項、附則第十一条第一項又は前条第三項の規定の適用については、これらの規定中「固定資産評価基準」とあるのは、「固定資産評価基準及び附則第十七条の二第一項に規定する修正基準」と読み替えるものとする。
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
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
expropriated real property, etc.machine translation
「被収用不動産等」
Real property that was expropriated, with compensation paid, for a public works project (公共事業) — a project for which land or buildings may be expropriated — or transferred to the project's operator for it, or a building on such land for which relocation compensation (移転補償金) was received, or real property a Cabinet Order (政令) specifies as certain to be used for public works that was transferred to a local government, a land development corporation (土地開発公社) or the Urban Renaissance Agency (独立行政法人都市再生機構), or a building on that land for which relocation compensation was received.
Short name set inArticle 73-27-3, paragraph (1)· applies only in this paragraph
fixed asset valuation standardsmachine translation
「固定資産評価基準」
The standards for valuing fixed assets (固定資産) and the method and procedure for carrying out valuations, which the Minister for Internal Affairs and Communications (総務大臣) sets and publishes by public notice (告示).
Short name set inArticle 388, paragraph (1)
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)
pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)
eligible serviced housing for the elderlymachine translation
「特例適用サービス付き高齢者向け住宅」
In Article 73-24, paragraph 1 as Article 11-4, paragraph 1 of the supplementary provisions (附則) reads it, a rental house (貸家住宅 — a house all or part of which is let solely as dwellings), of a kind a Cabinet Order (政令) sets, that is serviced housing for the elderly (サービス付き高齢者向け住宅) under Article 5, paragraph 1 of the Act on Securement of Stable Supply of Elderly Persons' Housing registered under Article 7, paragraph 1 of that Act.
Short name set inSupplementary Provisions, Article 11-4, paragraph (1)· applies only in this paragraph
performance-improved housemachine translation
「住宅性能向上改修住宅」
A house at least ten years old that has been lived in, which a real estate broker (宅地建物取引業者) has bought and, within two years, given housing performance improvement works (住宅性能向上改修工事), of a kind a Cabinet Order (政令) sets; its sale to an individual who lives in it lowers the broker's real estate acquisition tax (不動産取得税) on buying it, for purchases by 31 March 2027.
Short name set inSupplementary Provisions, Article 11-4, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 11-4, paragraph (4)
housing performance improvement worksmachine translation
「住宅性能向上改修工事」
Repair works of a kind a Cabinet Order (政令) sets that improve the safety, durability, comfort, energy efficiency or other quality or performance of a house at least ten years old that has been lived in, done by a real estate broker (宅地建物取引業者) within two years of buying it, for the reduction of real estate acquisition tax (不動産取得税) in Article 11-4, paragraph 2 of the supplementary provisions (附則).
Short name set inSupplementary Provisions, Article 11-4, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 11-4, paragraph (4)
real estate brokermachine translation
「宅地建物取引業者」
A real estate broker as defined in Article 2, item 3 of the Real Estate Brokerage Act: a person who carries on a real estate brokerage business (宅地建物取引業) under a licence granted under Article 3, paragraph 1 of that Act.
Short name set inSupplementary Provisions, Article 11-4, paragraph (2)· applies only in this article
house subject to renovation workmachine translation
「改修工事対象住宅」
In Article 11-4 of the supplementary provisions (附則), a house at least ten years old (in a multi-unit building, each separately partitioned dwelling), other than one nobody has yet lived in, whose acquisition by a real estate broker (宅地建物取引業者) that renovates it and sells it to an individual to live in has its real estate acquisition tax (不動産取得税) reduced under that Article.
Defined inSupplementary Provisions, Article 11-4, paragraph (2)· applies only in this article
house subject to renovation workmachine translation
「改修工事対象住宅」
In Article 11-4 of the supplementary provisions (附則), a house at least ten years old (in a multi-unit building, each separately partitioned dwelling), other than one nobody has yet lived in, whose acquisition by a real estate broker (宅地建物取引業者) that renovates it and sells it to an individual to live in has its real estate acquisition tax (不動産取得税) reduced under that Article.
Short name set inSupplementary Provisions, Article 11-4, paragraph (3)· applies only in this paragraph and in Article 73-27, paragraph (1)
land for a house subject to renovation workmachine translation
「改修工事対象住宅用地」
In Article 11-4 of the supplementary provisions (附則), land on which a house subject to renovation work (改修工事対象住宅) stands, acquired by a real estate broker (宅地建物取引業者) together with that house, whose real estate acquisition tax (不動産取得税) that Article deals with.
Short name set inSupplementary Provisions, Article 11-4, paragraph (4)· applies only in this article
specified house with performance improvement renovationmachine translation
「特定住宅性能向上改修住宅」
In Article 11-4, paragraph 4 of the supplementary provisions (附則), a house, of a kind a Cabinet Order (政令) sets, on which a real estate business operator (宅地建物取引業者) has carried out housing performance improvement renovation work (住宅性能向上改修工事) within two years after acquiring the land under it together with the house.
Short name set inSupplementary Provisions, Article 11-4, paragraph (4)· applies only in this paragraph
land for a house subject to renovation workmachine translation
「改修工事対象住宅用地」
In Article 11-4 of the supplementary provisions (附則), land on which a house subject to renovation work (改修工事対象住宅) stands, acquired by a real estate broker (宅地建物取引業者) together with that house, whose real estate acquisition tax (不動産取得税) that Article deals with.
Short name set inSupplementary Provisions, Article 11-4, paragraph (5)· applies only in this paragraph and in Article 73-27, paragraph (1)
land valued as building landmachine translation
「宅地評価土地」
Building land (宅地), together with other land whose value for real estate acquisition tax (不動産取得税) is set by comparison with the value of building land in similar circumstances (宅地比準土地).
Defined inSupplementary Provisions, Article 11-5, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 11-5, paragraph (3)
land valued as building landmachine translation
「宅地評価土地」
Building land (宅地), together with other land whose value for real estate acquisition tax (不動産取得税) is set by comparison with the value of building land in similar circumstances (宅地比準土地).
Short name set inSupplementary Provisions, Article 11-5, paragraph (3)
adjustment standardsmachine translation
「修正基準」
The standards the Minister for Internal Affairs and Communications (総務大臣) sets under Article 17-2, paragraph 1 of the supplementary provisions (附則) for adjusting land prices for fiscal 2025 and 2026 fixed assets tax (固定資産税) where land prices have fallen.
Short name set inSupplementary Provisions, Article 17-2, paragraph (1)