①Where an individual carrying on a business who satisfies any of the requirements listed in the items of Article 7, paragraph (1) of the Earthquake Special Provisions Act (limited to one who has filed a blue return for income tax for 2011) has a 2011 loss amount (meaning the amount of the loss arising in the calculation of the income from that individual's business in 2011; the same applies hereinafter in this paragraph) or a disaster loss amount (excluding one arising in that year; the same applies hereinafter in this paragraph), with regard to the application of Article 72-49-12 to individual enterprise tax for each fiscal year within five fiscal years on or after the fiscal year after next following the fiscal year that includes the last day of the year in which that 2011 loss amount or that disaster loss amount arose, in paragraph (6) of that Article, "the amount of a loss" is deemed to be replaced with "the amount of a loss (excluding the 2011 loss amount prescribed in Article 50, paragraph (1) of the Supplementary Provisions (hereinafter in this paragraph referred to as the "2011 loss amount") and the disaster loss amount prescribed in paragraph (1) of that Article (referred to as the "disaster loss amount" in Article 72-49-12, paragraph (7))) that was not deducted before the previous year, and the 2011 loss amount arising in the five years before the previous year of that individual"; and in paragraph (7) of that Article, "among the losses" is deemed to be replaced with "among the amount of losses (excluding the disaster loss amount)", and "the amount of the portion" with "the amount of the portion, and the amount of the portion of the disaster loss amount arising in the five years before the previous year of that individual that was not deducted before the previous year".

②Where an individual carrying on a business who satisfies any of the requirements listed in the items of Article 7, paragraph (1) of the Earthquake Special Provisions Act (excluding one subject to the provisions of the preceding paragraph) has a 2011 specified loss amount or a disaster loss amount (excluding one arising in 2011; the same applies hereinafter in this paragraph), with regard to the application of Article 72-49-12 to individual enterprise tax for each fiscal year within five fiscal years on or after the fiscal year after next following the fiscal year that includes the last day of the year in which that 2011 specified loss amount or that disaster loss amount arose, in paragraph (6) of that Article, "the amount of a loss" is deemed to be replaced with "the amount of a loss (excluding the disaster loss amount prescribed in Article 50, paragraph (2) of the Supplementary Provisions (referred to as the "disaster loss amount" in Article 72-49-12, paragraph (7)))"; and in paragraph (7) of that Article, "among the losses" is deemed to be replaced with "among the amount of losses (excluding the 2011 specified loss amount prescribed in Article 50, paragraph (2) of the Supplementary Provisions (hereinafter in this paragraph referred to as the "2011 specified loss amount") and the disaster loss amount)", and "the amount of the portion" with "the amount of the portion, and the amount of the portion of the 2011 specified loss amount and the disaster loss amount arising in the five years before the previous year of that individual that was not deducted before the previous year".

③Where an individual carrying on a business (excluding one subject to the provisions of the preceding two paragraphs) has a disaster loss amount, with regard to the application of Article 72-49-12 to individual enterprise tax for each fiscal year within five fiscal years on or after the fiscal year after next following the fiscal year that includes the last day of the year in which that disaster loss amount arose, in paragraph (6) of that Article, "the amount of a loss" is deemed to be replaced with "the amount of a loss (excluding the disaster loss amount prescribed in Article 50, paragraph (3) of the Supplementary Provisions (referred to as the "disaster loss amount" in the following paragraph))"; and in paragraph (7) of that Article, "among the losses" is deemed to be replaced with "among the amount of losses (excluding the disaster loss amount)", and "the amount of the portion" with "the amount of the portion, and the amount of the portion of the disaster loss amount arising in the five years before the previous year of that individual that was not deducted before the previous year".

④In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:

⑤With regard to the application of Article 72-55 where the provisions of paragraphs (1) through (3) apply, in paragraph (2) of that Article, "Article 72-49-12, paragraph (6), (7) or (14)" is deemed to be replaced with "Article 72-49-12, paragraph (6) or paragraph (7) as read with replacements pursuant to the provisions of Article 50 of the Supplementary Provisions, or Article 72-49-12, paragraph (14)".

⑥Technical replacements of terms necessary for the application of the provisions of the preceding paragraphs and other necessary matters are specified by Cabinet Order.

①With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of a replacement house in the case where the owner of a house that was destroyed or damaged due to the Great East Japan Earthquake (limited to one located, or that was located, within the area of Fukushima Prefecture; hereinafter in this paragraph referred to as the "disaster-stricken house") or another person specified by Cabinet Order has acquired a house that the prefectural governor finds to be a replacement for that disaster-stricken house (hereinafter in this paragraph and the following paragraph referred to as the "replacement house"), only when that acquisition was made during the period from April 1, 2026 to March 31, 2029, the amount obtained by multiplying the price by the ratio of the floor area of the disaster-stricken house to the floor area of the replacement house (one, where that ratio exceeds one) is to be deducted from the price.

②With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of land in the case where the owner of land that was used as the site of a house that was destroyed or damaged due to the Great East Japan Earthquake (limited to land within the area of Fukushima Prefecture; hereinafter in this paragraph referred to as the "former land") or another person specified by Cabinet Order has acquired land to be used as the site of a replacement house that the prefectural governor finds to be a replacement for that former land, only when that acquisition was made during the period from April 1, 2026 to March 31, 2029, the amount obtained by multiplying the price by the ratio of the area of the former land to the area of that land (one, where that ratio exceeds one) is to be deducted from the price.

③With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of a replacement house in the case where the owner, as of the day on which the public notice designating an area unfit for habitation was given, or another person specified by Cabinet Order, of a house (hereinafter in this paragraph referred to as a "house in a designated area") that was located on that day within an area designated and publicly notified by the Minister for Internal Affairs and Communications as not suitable for residence for the time being (hereinafter referred to as an "area unfit for habitation"), among the areas subject to the instruction listed in Article 55, paragraph (1), item (i) of the Supplementary Provisions that was given, in relation to the nuclear power plant accident accompanying the Tohoku Region Pacific Coast Earthquake that occurred on March 11, 2011 (hereinafter simply referred to as the "nuclear power plant accident"), pursuant to the provisions of Article 20, paragraph (2) of the Act on Special Measures for Responding to Nuclear Disasters (Act No. 156 of 1999), by the Director-General of the Nuclear Emergency Response Headquarters (meaning the Director-General of the Nuclear Emergency Response Headquarters prescribed in Article 17, paragraph (1) of that Act; the same applies hereinafter) to a mayor of a municipality or a governor of a prefecture (excluding an area stated, in an instruction given in relation to the nuclear power plant accident to a mayor of a municipality or a governor of a prefecture by the Director-General of the Nuclear Emergency Response Headquarters pursuant to the provisions of Article 20, paragraph (2) of that Act, to be one in which the instruction listed in that item is expected to be lifted soon; referred to as an "evacuation instruction area" in Article 54, paragraph (1) of the Supplementary Provisions), has acquired a house that the prefectural governor finds to be a replacement for that house in a designated area (hereinafter in this paragraph and the following paragraph referred to as the "replacement house"), only when that acquisition was made during the period from that day until the day on which three months (one year, where the replacement house was newly constructed after that day) have elapsed counted from the day on which the public notice lifting the designation of that area unfit for habitation was given, the amount obtained by multiplying the price by the ratio of the floor area of the house in a designated area to the floor area of the replacement house (one, where that ratio exceeds one) is to be deducted from the price.

④With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of land in the case where the owner, as of the day on which the public notice designating an area unfit for habitation was given, or another person specified by Cabinet Order, of land that was used as the site of a house located within that area unfit for habitation on that day (hereinafter in this paragraph referred to as the "site land in a designated area") has acquired land to be used as the site of a replacement house that the prefectural governor finds to be a replacement for that site land in a designated area, only when that acquisition was made during the period from that day until the day on which three months have elapsed counted from the day on which the public notice lifting the designation of that area unfit for habitation was given, the amount obtained by multiplying the price by the ratio of the area of the site land in a designated area to the area of that land (one, where that ratio exceeds one) is to be deducted from the price.

⑤With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of agricultural land in the case where the owner (limited to one engaged in agriculture), as of the day on which the public notice designating an area unfit for habitation was given, or another person specified by Cabinet Order, of agricultural land (meaning agricultural land prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation) that was located within that area unfit for habitation on that day (hereinafter in this paragraph referred to as the "agricultural land in a designated area") has acquired agricultural land that the prefectural governor finds to be a replacement for that agricultural land in a designated area, only when that acquisition was made during the period from that day until the day on which three months have elapsed counted from the day on which the public notice lifting the designation of that area unfit for habitation was given, the amount obtained by multiplying the price by the ratio of the area of the agricultural land in a designated area to the area of that agricultural land (one, where that ratio exceeds one) is to be deducted from the price.

⑥Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.