Supplementary Provisions, Article 10-3Special Provisions on the Date of Acquisition of Newly Built Houses, etc. for Real Property Acquisition Tax

①With regard to the application of the proviso to Article 73-2, paragraph (2) to a newly built dwelling sold by the Urban Renaissance Agency, a Local Housing Corporation, or a person specified by Cabinet Order whose business is to newly build and transfer houses, only where the new construction of the dwelling is carried out during the period from October 1, 1998 to March 31, 2031, the phrase "six months" in the proviso to that paragraph is deemed to be replaced with "one year".

②With regard to the application of Article 73-24, paragraph (1) and Article 73-25, paragraph (1) in the case where land is acquired and a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1) is newly built on that land, only where the acquisition of that land is made during the period from April 1, 2004 to March 31, 2031, the phrase "two years" in Article 73-24, paragraph (1), item (i) is deemed to be replaced with "three years (in the case specified by Cabinet Order as a case where it is difficult for a dwelling eligible for the special measure to be newly built within three years from that date, four years)", and the phrase "two years" in Article 73-25, paragraph (1) is deemed to be replaced with "three years (in the case specified by Cabinet Order prescribed in that item, four years)".