①A prefecture may not impose real property acquisition tax, notwithstanding Article 73-2, paragraph (1), on the acquisition of real property by an agreement bank prescribed in Article 7, paragraph (1), item (i) of the Supplementary Provisions of the Deposit Insurance Act through the receipt of a transfer of business, etc. (prescribed in Article 2, paragraph (13) of that Act) of a failed financial institution, etc. prescribed in Article 7, paragraph (1) of the Supplementary Provisions of that Act, or a specified receipt of a transfer of business, etc. prescribed in Article 126-34, paragraph (1) of that Act, that the agreement bank carries out under the terms of the agreement prescribed in Article 7, paragraph (1) of the Supplementary Provisions of that Act with the mediation of the Prime Minister prescribed in Article 8, paragraph (1), item (i) of the Supplementary Provisions of that Act, or through the purchase of assets that the agreement bank carries out upon entrustment by the Deposit Insurance Corporation prescribed in Article 8, paragraph (1), item (ii) of the Supplementary Provisions of that Act (limited to cases falling under Article 10, paragraph (1), items (i) and (iii) of the Supplementary Provisions of that Act), but only where that mediation or the offer of that entrustment is made during the period from April 1, 2001 through March 31, 2027.

②A prefecture may not impose real property acquisition tax, notwithstanding Article 73-2, paragraph (1), on the acquisition of real property in the case where, if a passenger company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company, a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001), or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (hereinafter in this paragraph referred to as a "passenger railway company, etc.") has, during the period from April 1, 1997 through March 31, 2031, commenced operation of all or part of a section of a construction line prescribed in Article 4, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act for which the Minister of Transport gave an instruction for construction on November 13, 1973 pursuant to Article 8 of that Act (including, where the Minister of Land, Infrastructure, Transport and Tourism has given an instruction for construction of a new line of Shinkansen railway standard prescribed in Article 6, item (i) of the Supplementary Provisions of that Act for all or part of a section of that construction line pursuant to Article 9 of the Supplementary Provisions of that Act, that new line of Shinkansen railway standard; hereinafter in this paragraph referred to as a "construction line"), and has discontinued the railway business, by filing a notification under Article 28-2, paragraph (1) of the Railway Business Act, for all or part of a section, specified by Cabinet Order, of the business line of that passenger railway company, etc. whose two ends are the same as those of all or part of the section for which operation was commenced out of the sections of the construction line pertaining to that instruction, a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act, specified by Cabinet Order, that intends to operate a railway business that becomes necessary to secure transport in place of the transport by the discontinued railway business has received from that passenger railway company, etc. the transfer of real property, specified by Cabinet Order, relating to all or part of the section of the business line relating to the discontinued railway business, but only where that acquisition is made during the period from April 1, 2016 through March 31, 2031.

③A prefecture may not impose real property acquisition tax, notwithstanding Article 73-2, paragraph (1), on the acquisition of real property where an agreement bank prescribed in Article 1-2-3, paragraph (1), item (i) of the Supplementary Provisions of the Insurance Business Act acquires real property through the purchase of assets of a failed insurance company prescribed in Article 260, paragraph (2) of that Act, an agreement succeeding insurance company prescribed in Article 270-3-6, paragraph (1), item (i) of that Act, or a liquidating insurance company prescribed in Article 265-28, paragraph (2), item (iii) of that Act, which the agreement bank carries out under the terms of the agreement prescribed in Article 1-2-3, paragraph (1) of the Supplementary Provisions of that Act upon entrustment by the Policyholders Protection Corporation prescribed in Article 1-2-4, paragraph (1), item (i) of the Supplementary Provisions of that Act, but only where the offer of that entrustment is made by March 31, 2027.

④A prefecture may not impose real property acquisition tax, notwithstanding Article 73-2, paragraph (1), on the acquisition of real property where East Nippon Expressway Company Limited, Metropolitan Expressway Company Limited, Central Nippon Expressway Company Limited, West Nippon Expressway Company Limited, Hanshin Expressway Company Limited or Honshu-Shikoku Bridge Expressway Company Limited acquires real property, specified by Cabinet Order, that is used for the business prescribed in Article 5, paragraph (1), item (i), (ii) or (iv) of the Act on Expressway Companies (for Honshu-Shikoku Bridge Expressway Company Limited, the business prescribed in item (i), (ii), (iv) or (v), (b) of that paragraph), or where the Japan Expressway Holding and Debt Repayment Agency, Incorporated Administrative Agency acquires real property, specified by Cabinet Order, that is used for the operations prescribed in Article 12, paragraph (1), item (i) or (x) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency (Act No. 100 of 2004), but only where those acquisitions are made by March 31, 2036.

⑤Where persons listed in the following items acquire, through the businesses listed in the respective items, a condominium certified as requiring demolition, etc. prescribed in Article 163-57 of the Act on Facilitation of the Regeneration, etc. of Condominiums (Act No. 78 of 2002; hereinafter in this paragraph referred to as the "Condominium Regeneration Act") or its site, a condominium (meaning a condominium prescribed in Article 2, paragraph (1), item (i) of the Condominium Regeneration Act; the same applies hereinafter in this paragraph) that has suffered large-scale partial destruction (meaning the large-scale partial destruction prescribed in Article 1 of that Act) due to a disaster specified by Cabinet Order under Article 2 of the Act on Special Measures concerning Reconstruction of Condominiums Destroyed by Disaster (Act No. 43 of 1995) or its site, or land that was used as the site of a condominium destroyed due to that disaster, a prefecture may not impose real property acquisition tax on the acquisition of such real property, notwithstanding Article 73-2, paragraph (1), only where those acquisitions are made during the period from April 1, 2026 to March 31, 2028.

⑥Where a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services acquires agricultural land, etc. (meaning agricultural land, etc. prescribed in Article 4, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation), pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019; hereinafter in this paragraph referred to as the "Farmland Intermediary Management Services Act, etc. Amendment Act"), from a farmland utilization accumulation facilitation organization prescribed in Article 11-14 of the Act on Promotion of Improvement of Agricultural Management Foundation before its amendment by Article 2 of the Farmland Intermediary Management Services Act, etc. Amendment Act that exists at the time of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Farmland Intermediary Management Services Act, etc. Amendment Act, a prefecture may not impose real property acquisition tax on the acquisition of that agricultural land, etc., notwithstanding Article 73-2, paragraph (1).

⑦Where a railway business operator specified by Cabinet Order among the railway business operators prescribed in Article 7, paragraph (1) of the Railway Business Act (hereinafter in this paragraph referred to as "railway business operators") acquires, from a railway business operator that operates (including one that operated) the passenger railway business prescribed in Article 2, item (ii), (a) of that Act (hereinafter in this paragraph referred to as "passenger railway business") that is the subject of a railway business restructuring project prescribed in Article 2, item (x) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 59 of 2007) (hereinafter in this paragraph referred to as "railway business restructuring project"), real property specified by Cabinet Order that is used for the railway business relating to the line on which the railway business restructuring project is implemented based on the certified railway business restructuring implementation plan prescribed in Article 24, paragraph (8) of that Act (including as applied mutatis mutandis pursuant to Article 29-9 of that Act), a prefecture may not impose real property acquisition tax on the acquisition of that real property, notwithstanding Article 73-2, paragraph (1), only where the acquisition is made on or before March 31, 2028.

⑧Where the Urban Greening Support Organization designated pursuant to Article 69, paragraph (1) of the Urban Green Space Conservation Act acquires the target land prescribed in Article 17-2, paragraph (1) of that Act through the operations listed in Article 70, item (i) of that Act, or acquires the target land prescribed in Article 13, paragraph (1) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals (Act No. 1 of 1966) through the operations listed in Article 14, paragraph (1), item (i) of that Act, a prefecture may not impose real property acquisition tax on the acquisition of that land, notwithstanding Article 73-2, paragraph (1), only where those acquisitions are made on or before March 31, 2028.

①Where the Japan Association for the 2025 World Exposition, an incorporated public interest association (hereinafter in this Article referred to as the "Expo Association"), acquires houses to be used for the international exposition held in 2025 under the application of the Convention relating to International Expositions (hereinafter in this Article referred to as the "Expo") within the site of the Expo, or houses installed to secure traffic in the vicinity of the site of the Expo, a prefecture may not impose real property acquisition tax on the acquisition of those houses, notwithstanding Article 73-2, paragraph (1); provided, however, that where the Expo Association owns those houses on March 1, 2028, the acquisition of those houses is deemed to have taken place on that date, and real property acquisition tax is imposed by deeming the owner of those houses to be the acquirer.

②Where a person that has concluded a contract for participation in exhibiting at the Expo with the Expo Association (excluding foreign governments, foreign local governments and international organizations that participate in the Expo; hereinafter in this paragraph referred to as an "exhibition participant") acquires a house specified by Cabinet Order to be used for the Expo within the site of the Expo, a prefecture may not impose real property acquisition tax on the acquisition of that house, notwithstanding Article 73-2, paragraph (1); provided, however, that where the exhibition participant owns that house on the day on which six months elapse from the closing date of the Expo, the acquisition of that house is deemed to have taken place on that day, and real property acquisition tax is imposed by deeming the owner of that house to be the acquirer.

③Where a person that has concluded a contract with the Expo Association providing for lending a house to the Expo Association free of charge (hereinafter in this paragraph referred to as a "house lender") acquires that house (limited to one that is to be used for the Expo and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is to be lent to the Expo Association free of charge), a prefecture may not impose real property acquisition tax on the acquisition of that house, notwithstanding Article 73-2, paragraph (1); provided, however, that where the house lender owns that house on the day on which six months elapse from the closing date of the Expo, the acquisition of that house is deemed to have taken place on that day, and real property acquisition tax is imposed by deeming the owner of that house to be the acquirer.

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)".