①Where a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services (Act No. 101 of 2013) has, through carrying out the business listed in Article 7, item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) (excluding that which acquires agricultural land, etc. for the purpose of leasing the agricultural land, etc. prescribed in Article 4, paragraph (1) of that Act for a lease period (excluding any extension of the lease period) exceeding five years; hereinafter referred to as the "farmland sales business" in this paragraph), acquired farmland, pasture land or land appropriate for development into farmland within an area specified by Cabinet Order, and has, within five years from the date of acquisition (or, where, within five years from that date, a land improvement project prescribed in Article 2, paragraph (2) of the Land Improvement Act that is listed in item (ii), (iii), (v) or (vii) of that paragraph (or, where a survey relating to those projects based on a plan determined by an administrative organ of the State is conducted, that survey) has commenced on these lands, and the day on which one year has elapsed after the date specified by Cabinet Order as the date of completion of those projects will come after the day on which five years have elapsed from the date of acquisition of these lands, until the day on which that one year has elapsed), sold or exchanged these lands (or, where land appropriate for development into farmland has been developed, the farmland after development) through carrying out the farmland sales business, or made a capital contribution in kind through carrying out the business listed in Article 7, item (iii) of the Act on Promotion of Improvement of Agricultural Management Foundation, the prefecture is to exempt that farmland intermediary management organization from the tax liability relating to local government levies on the real property acquisition tax imposed on the acquisition of these lands by that farmland intermediary management organization.

②In the case of assessing and collecting the real property acquisition tax imposed on the acquisition of real property, where the acquirer of that real property has filed a declaration, as provided by the Prefectural Ordinance of that prefecture, to the effect that the provisions of the preceding paragraph are to apply to that real property acquisition tax, and the declaration is recognized as true, the prefecture is to defer collection of the real property acquisition tax amount relating to that real property, for a period within five years from the date of that acquisition (or, where that real property relates to a land improvement project prescribed in that paragraph, the period from that date until the day on which the one year prescribed in that paragraph has elapsed).

③The provisions of Article 73-25, paragraphs (2) and (3), Article 73-26 and Article 73-27 apply mutatis mutandis to the deferral of collection of the real property acquisition tax amount and the cancellation thereof in the case referred to in the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax in the case referred to in paragraph (1).

①Where a land improvement district has acquired replotted land determined in a replotting plan under Article 53-3, paragraph (1) or Article 53-3-2, paragraph (1) of the Land Improvement Act (limited to that specified by Cabinet Order) and has transferred that replotted land within two years from the date of its acquisition, the prefecture is to exempt that land improvement district from the tax liability relating to local government levies on the real property acquisition tax imposed on the acquisition of that replotted land by that land improvement district.

②The provisions of Article 73-27-4, paragraphs (2) through (5) apply mutatis mutandis to the deferral of collection of real property acquisition tax amounts and the cancellation thereof in the case where a land improvement district has acquired the replotted land referred to in the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax.

①Where the Urban Renaissance Agency has acquired land to be used for housing that it transfers, which is to be transferred together with the transfer of that housing, and the housing newly built on that land is such that the Urban Renaissance Agency comes to bear the tax liability for real property acquisition tax under the provisions of Article 73-2, paragraph (2), real property acquisition tax is imposed on the acquisition of that land by deeming that the acquisition took place on the day on which it came to bear that tax liability. In this case, the provisions of Article 73-4, paragraph (1), item (xi) do not apply.

②A prefecture may not impose real property acquisition tax on the acquisition of the land to which the provisions of the preceding paragraph apply, or of the housing prescribed in the preceding paragraph in respect of which the Urban Renaissance Agency comes to bear the tax liability for real property acquisition tax under the provisions of Article 73-2, paragraph (2), in the case where the first transfer is made by the Urban Renaissance Agency.

Special provisions on the application of the provisions of Article 73-24 to the acquisition of the former land corresponding to provisional replotting land, etc., before the day on which it became possible to use or take profits from the land that is the provisional replotting land, etc., where provisional replotting land, etc. has been designated as provided by laws and regulations in respect of land relating to the carrying out of a land readjustment project under the Land Readjustment Act or a land improvement project under the Land Improvement Act, and other matters necessary for the application of the provisions of this Section, are specified by Cabinet Order.

①Where a person has evaded all or part of the real property acquisition tax by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.

②Where the amount of tax evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded.

③In addition to what is prescribed in paragraph (1), where a person has evaded all or part of the real property acquisition tax by failing to make a declaration or report on matters to be declared or reported pursuant to the provisions of Article 73-18, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 500,000 yen, or both.

④Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.

⑤Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1) or (3) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.

⑥In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).

The prefectural governor may reduce or exempt real property acquisition tax, as provided by the Prefectural Ordinance of that prefecture, only for a person who is found to require reduction or exemption of real property acquisition tax in the case where there is a natural disaster or other special circumstances, and any other person who is in special circumstances.