①With regard to the real property acquisition tax imposed on the acquisition by a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation of the farmland, pasture land and quasi-farmland prescribed in that paragraph, except as otherwise specially provided by Cabinet Order, collection is to be deferred in accordance with the rules of that paragraph, paragraphs (2), (4) through (8), (10), (11), (15), (17), (18), (22) and (23) of that Article, and Article 70-4-2, paragraphs (1), (2), (4), (7) and (8) (limited to the part relating to paragraphs (4) and (7) of that Article), (9) and (10) (excluding the part relating to Article 70-4, paragraphs (3), (9), (12) through (14), (16), (19) through (21) and (24) through (39) of that Act) of that Act.

②Where the collection of real property acquisition tax is deferred pursuant to the preceding paragraph, the provisions of Article 70-4, paragraphs (9), (12), (13), (19), (20), (24), (27) through (31), paragraph (32), item (ii) and paragraph (35), Article 70-4-2, paragraphs (3), (5), (6), (8) (limited to the part relating to paragraphs (3), (5) and (6) of that Article) and (10) (limited to the part relating to Article 70-4, paragraphs (9), (12), (13), (19), (20), (24), (27) through (31), paragraph (32), item (ii) and paragraph (35) of that Act), Article 70-8, paragraphs (1) and (2), Article 93, paragraph (5) and Article 96 of the Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, the technical replacement of terms necessary for the mutatis mutandis application of these provisions is specified by Cabinet Order.

③Where the deferral of collection of real property acquisition tax has been granted pursuant to the provisions of paragraph (1), and the donor or donee of the farmland, pasture land and quasi-farmland relating to that real property acquisition tax dies (excluding the case where, before the day of that death, the proviso to Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation, which is applied in accordance with the rules under the provisions of paragraph (1) (including the case where Article 70-4, paragraph (7), (10), (13), paragraph (18), item (ii), paragraph (20), or paragraph (23), item (i) or (v) of that Act, or Article 70-4-2, paragraph (7) of that Act (including as applied mutatis mutandis with replacement of terms pursuant to paragraph (8) of that Article; the same applies hereinafter in this paragraph) has applied), or Article 70-4, paragraph (30) or (31) of that Act, which is applied mutatis mutandis under the preceding paragraph, has applied), a prefecture is to exempt the tax liability for local government levies relating to that real property acquisition tax (excluding real property acquisition tax equivalent to the amount of the portion to which Article 70-4, paragraph (4) of that Act, which is applied in accordance with the rules under the provisions of paragraph (1) (including the case where Article 70-4, paragraph (7), (10), (13), paragraph (18), item (ii), paragraph (20), or paragraph (23), item (i) or (v) of that Act, or Article 70-4-2, paragraph (7) of that Act has applied), or Article 70-4, paragraph (5) of that Act, which is applied in accordance with the rules under the provisions of paragraph (1), has applied).

④Beyond what is prescribed in the preceding three paragraphs, matters necessary concerning the deferral of collection of real property acquisition tax pursuant to the provisions of paragraph (1) are specified by Cabinet Order.

①The number of units of manufactured tobacco under Article 74-4, paragraph (1) relating to heated tobacco (meaning heated tobacco listed in Article 74, paragraph (2), item (i), (e), and including that deemed to be manufactured tobacco pursuant to Article 74-3-2; the same applies hereinafter in this paragraph and the following paragraph) for which a sale under Article 74-2, paragraph (1), or a sale or consumption, etc. under paragraph (2) of that Article, is carried out on or after April 1, 2026, is, notwithstanding Article 74-4, paragraph (3), for the time being, to be the number of cigarettes (meaning cigarettes listed in Article 74, paragraph (2), item (i), (a); the same applies hereinafter in this paragraph) converted by the method specified in each of the following items in accordance with the categories listed in those items.

②With regard to the heated tobacco listed in item (ii) of the preceding paragraph (limited to that deemed to be manufactured tobacco pursuant to Article 74-3-2) that is put to smoking use together with the heated tobacco listed in item (i) of that paragraph, and other such tobacco specified by Cabinet Order, the proviso to item (ii) of that paragraph does not apply.

③Beyond what is prescribed in the preceding two paragraphs, the calculation in the case of converting weight into a number of units pursuant to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.

For the time being, a prefecture may not impose golf course use tax on the use of a golf course in the case where a player participating in the golf competition of an international competition prescribed in Article 2, paragraph (6) of the Basic Act on Sport (limited to one for which it has been decided or understood at a Cabinet meeting that measures for supporting its hosting in Japan or holding, including the measures under Article 27, paragraph (1) of that Act, are to be taken) plays golf as the golf competition of that international competition or for official practice for it (limited to the case where the person who prepares and administers the golf competition of that international competition certifies to that effect), notwithstanding Article 75.

For the time being, the gasoline prescribed in Article 144-2, paragraph (3) is to include gasoline-like products that are deemed to be gasoline pursuant to Article 88-6 of the Act on Special Measures Concerning Taxation.