Supplementary Provisions, Article 51Special Provisions on the Tax Base of Real Property Acquisition Tax Relating to the Acquisition of Substitute Houses, etc. for Houses Damaged in the Great East Japan Earthquake

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.