Supplementary Provisions, Article 2Transitional Measures Concerning Real Property Acquisition Tax
第二条（不動産取得税に関する経過措置）
The provisions of Article 51, paragraph (3) of the Supplementary Provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply to real property acquisition tax to be imposed on the acquisition, on or after March 11, 2011, of agricultural land that the prefectural governor recognizes as replacing the disaster-stricken agricultural land prescribed in that paragraph.
この法律による改正後の地方税法（以下「新法」という。）附則第五十一条第三項の規定は、平成二十三年三月十一日以後に取得された同項に規定する被災農用地に代わるものと道府県知事が認める農用地の取得に対して課すべき不動産取得税について適用する。
An area that was an alert zone setting instruction area prescribed in Article 51, paragraph (4) of the Supplementary Provisions of the New Act on April 21, 2011 (hereinafter in this Article referred to as an "alert zone setting instruction area") and that, on March 12 of that year, was an area subject to an instruction listed in Article 55-2, paragraph (1), item (ii) of the Supplementary Provisions of the New Act (limited to an instruction relating to evacuation) is deemed, for the purpose of applying the provisions of Article 51, paragraph (6) of the Supplementary Provisions of the New Act, to have been an alert zone setting instruction area from March 11 of that year. In this case, the phrase "on the date on which the alert zone setting instruction was issued, relating to that alert zone setting instruction" in that paragraph is deemed to be replaced with "on March 11, 2011," and the phrase "from that date the relevant" is deemed to be replaced with "from that date the relevant alert zone setting instruction area's".
平成二十三年四月二十一日における新法附則第五十一条第四項に規定する警戒区域設定指示区域（以下この条において「警戒区域設定指示区域」という。）であって同年三月十二日において新法附則第五十五条の二第一項第二号に掲げる指示（避難のための立退きに係るものに限る。）の対象区域であった区域は、新法附則第五十一条第六項の規定の適用については、同年三月十一日から警戒区域設定指示区域であったものとみなす。この場合において、同項中「警戒区域設定指示が行われた日において当該警戒区域設定指示に係る」とあるのは「平成二十三年三月十一日において」と、「同日から当該」とあるのは「同日から当該警戒区域設定指示区域に係る」とする。
The provisions of Article 51-2 of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition, on or after May 2, 2011, of a house used for a factory or workplace prescribed in paragraph (1) of that Article.
新法附則第五十一条の二の規定は、平成二十三年五月二日以後に取得された同条第一項に規定する工場又は事業場の用に供する家屋の取得に対して課すべき不動産取得税について適用する。
the New Actmachine translation
「新法」
This Act as amended by Act No. 120 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
alert zone setting instruction areamachine translation
「警戒区域設定指示区域」
An alert zone setting instruction area as Article 51, paragraph 4 of the supplementary provisions (附則) of the Local Tax Act defined it in 2011; Article 2 of the supplementary provisions of Act No. 96 of 2011 and of Act No. 120 of 2011 treats an area that was one on 21 April 2011, and on 12 March 2011 lay within an area under an instruction to evacuate (避難のための立退き) listed in Article 55-2, paragraph 1, item 2 of those supplementary provisions, as having been one from 11 March 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (2)· applies only in this article