Supplementary Provisions, Article 8Transitional Measures Concerning Real Property Acquisition Tax
第八条（不動産取得税に関する経過措置）
Except as otherwise provided, the provisions of the New Act concerning real property acquisition tax (excluding the provisions of Article 73-37-2 of the New Act) apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.
With regard to the application of Article 51, paragraph (1) of the Supplementary Provisions of the New Act in the case where the acquisition of the replacement house prescribed in that paragraph takes place during the period from April 1, 2026 to March 31, 2027, the phrase "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" in that paragraph is deemed to be replaced with "house that was destroyed or damaged due to the Great East Japan Earthquake (".
新法附則第五十一条第一項に規定する代替家屋の取得が令和八年四月一日から令和九年三月三十一日までの間に行われる場合における同項の規定の適用については、同項中「家屋（福島県の区域内に所在し、又は所在していたものに限る。」とあるのは、「家屋（」とする。
With regard to the application of Article 51, paragraph (2) of the Supplementary Provisions of the New Act in the case where the acquisition of the land prescribed in that paragraph takes place during the period from April 1, 2026 to March 31, 2027, the phrase "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" in that paragraph is deemed to be replaced with "land that was used as the site of a house that was destroyed or damaged due to the Great East Japan Earthquake (".
新法附則第五十一条第二項に規定する土地の取得が令和八年四月一日から令和九年三月三十一日までの間に行われる場合における同項の規定の適用については、同項中「土地（福島県の区域内にあるものに限る。」とあるのは、「土地（」とする。
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)
replacement housemachine translation
「代替家屋」
A house that the prefectural governor recognises as replacing a house in Fukushima Prefecture destroyed or damaged by the Great East Japan Earthquake (東日本大震災), acquired by its owner or another person a Cabinet Order (政令) sets.
Short name set inSupplementary Provisions, Article 51, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 51, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2026.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 2 of 2026, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (3)