Supplementary Provisions, Article 44-3Special Provisions on Extension of the Acquisition Period for Replacement Assets, etc. Relating to the Great East Japan Earthquake
第四十四条の三（東日本大震災に係る買換資産の取得期間等の延長の特例）
Where a person liable for the income levy of prefectural inhabitant tax who is subject to the provisions of Article 4, paragraph (2) of the Supplementary Provisions (limited to a person who transferred a transferred asset prescribed in paragraph (1), item (i) of that Article during the period from January 1, 2010 to March 11, 2011) has found it difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to make the acquisition (meaning the acquisition prescribed in that item; the same applies hereinafter in this paragraph and paragraph (3)) of a replacement asset prescribed in that item within the period from January 1 of the year preceding the year that includes the day of the specified transfer prescribed in that item to December 31 of the year following the year that includes the day of that specified transfer (hereinafter in this paragraph and paragraph (3) referred to as the "acquisition period"), and the person is expected to acquire that replacement asset within the period from the first day of that acquisition period to a day specified by Cabinet Order that falls within two years after the day on which that acquisition period has elapsed, and has obtained the approval of the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications (including where the person has obtained the approval of the district director under Article 12, paragraph (2) of the Earthquake Special Provisions Act), the provisions of Article 4 of the Supplementary Provisions apply, deeming the period from the first day of that acquisition period to that day specified by Cabinet Order to be the acquisition period.
附則第四条第二項の規定の適用を受ける道府県民税の所得割の納税義務者（平成二十二年一月一日から平成二十三年三月十一日までの間に同条第一項第一号に規定する譲渡資産の譲渡をした者に限る。）が、東日本大震災に起因するやむを得ない事情により、同号に規定する買換資産を同号に規定する特定譲渡の日の属する年の前年一月一日から当該特定譲渡の日の属する年の翌年十二月三十一日までの期間（以下この項及び第三項において「取得期間」という。）内に取得（同号に規定する取得をいう。以下この項及び第三項において同じ。）をすることが困難となつた場合において、当該取得期間の初日から当該取得期間を経過した日以後二年以内の日で政令で定める日までの期間内に当該買換資産の取得をする見込みであり、かつ、総務省令で定めるところにより市町村長の承認を受けたとき（震災特例法第十二条第二項の税務署長の承認を受けたときを含む。）は、当該取得期間の初日から当該政令で定める日までの期間を取得期間とみなして、附則第四条の規定を適用する。
Where all or part of a transfer of land, etc. that has been subject to the provisions of Article 34-2, paragraph (2) of the Supplementary Provisions has become difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to fall under a transfer of land, etc. listed in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the period prescribed in Article 34-2, paragraph (2) of the Supplementary Provisions (limited to a period whose last day is December 31, 2011), in a case specified by Cabinet Order, and it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is certain that all or part of that transfer will fall under a transfer of land, etc. listed in those provisions within the period up to a day specified by Cabinet Order that falls within two years counted from January 1, 2012, the provisions of Article 34-2 of the Supplementary Provisions apply, deeming the period from the day of that transfer to that day specified by Cabinet Order to be the period prescribed in Article 34-2, paragraph (2) of the Supplementary Provisions.
附則第三十四条の二第二項の規定の適用を受けた土地等の譲渡の全部又は一部が、東日本大震災に起因するやむを得ない事情により、同項に規定する期間（その末日が平成二十三年十二月三十一日であるものに限る。）内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することが困難となつた場合で政令で定める場合において、平成二十四年一月一日から起算して二年以内の日で政令で定める日までの期間内に当該譲渡の全部又は一部がこれらの規定に掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき総務省令で定めるところにより証明がされたときは、当該譲渡の日から当該政令で定める日までの期間を附則第三十四条の二第二項に規定する期間とみなして、同条の規定を適用する。
Where a person liable for the income levy of municipal inhabitant tax who is subject to the provisions of Article 4, paragraph (8) of the Supplementary Provisions (limited to a person who transferred a transferred asset prescribed in paragraph (1), item (i) of that Article during the period from January 1, 2010 to March 11, 2011) has found it difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to make the acquisition of a replacement asset prescribed in that item within the acquisition period, and the person is expected to acquire that replacement asset within the period from the first day of that acquisition period to a day specified by Cabinet Order that falls within two years after the day on which that acquisition period has elapsed, and has obtained the approval of the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications (including where the person has obtained the approval of the district director under Article 12, paragraph (2) of the Earthquake Special Provisions Act), the provisions of Article 4 of the Supplementary Provisions apply, deeming the period from the first day of that acquisition period to that day specified by Cabinet Order to be the acquisition period.
附則第四条第八項の規定の適用を受ける市町村民税の所得割の納税義務者（平成二十二年一月一日から平成二十三年三月十一日までの間に同条第一項第一号に規定する譲渡資産の譲渡をした者に限る。）が、東日本大震災に起因するやむを得ない事情により、同号に規定する買換資産を取得期間内に取得をすることが困難となつた場合において、当該取得期間の初日から当該取得期間を経過した日以後二年以内の日で政令で定める日までの期間内に当該買換資産の取得をする見込みであり、かつ、総務省令で定めるところにより市町村長の承認を受けたとき（震災特例法第十二条第二項の税務署長の承認を受けたときを含む。）は、当該取得期間の初日から当該政令で定める日までの期間を取得期間とみなして、附則第四条の規定を適用する。
Changes on (Act No. 2 of 2026)
Where all or part of a transfer of land, etc. that has been subject to the provisions of Article 34-2, paragraph (5) of the Supplementary Provisions has become difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to fall under a transfer of land, etc. listed in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the period prescribed in Article 34-2, paragraph (5) of the Supplementary Provisions (limited to a period whose last day is December 31, 2011), in a case specified by Cabinet Order, and it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is certain that all or part of that transfer will fall under a transfer of land, etc. listed in those provisions within the period up to a day specified by Cabinet Order that falls within two years counted from January 1, 2012, the provisions of Article 34-2 of the Supplementary Provisions apply, deeming the period from the day of that transfer to that day specified by Cabinet Order to be the period prescribed in Article 34-2, paragraph (5) of the Supplementary Provisions.
附則第三十四条の二第五項の規定の適用を受けた土地等の譲渡の全部又は一部が、東日本大震災に起因するやむを得ない事情により、同項に規定する期間（その末日が平成二十三年十二月三十一日であるものに限る。）内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することが困難となつた場合で政令で定める場合において、平成二十四年一月一日から起算して二年以内の日で政令で定める日までの期間内に当該譲渡の全部又は一部がこれらの規定に掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき総務省令で定めるところにより証明がされたときは、当該譲渡の日から当該政令で定める日までの期間を附則第三十四条の二第五項に規定する期間とみなして、同条の規定を適用する。
Supplementary Provisions, Article 45Special Provisions on the Application Period, etc. of the Special Tax Credit for Housing Loans, etc. Relating to the Great East Japan Earthquake
第四十五条（東日本大震災に係る住宅借入金等特別税額控除の適用期間等の特例）
Changes on (Act No. 2 of 2026)
Where a person liable for the income levy of prefectural inhabitant tax has been subject to the provisions of Article 13, paragraph (1) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.
| Paragraph (1) | Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation | Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011), or Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph |
| Paragraph (1), item (i) | Article 41, paragraphs (2) through (5) or (10) through (21) or Article 41-2 of the Act on Special Measures Concerning Taxation | Article 41, paragraphs (2) through (5) or paragraphs (10) through (21) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, or Article 41-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph |
| Paragraph (1), item (ii) | Article 41, Article 41-2-2, Article 41-18 | Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph, or Article 41-18 |
道府県民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第一項の規定の適用を受けた場合における附則第五条の四の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第一項 | 租税特別措置法第四十一条又は第四十一条の二の二 | 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条又は同項の規定により適用される租税特別措置法第四十一条の二の二 |
| 第一項第一号 | 租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは第四十一条の二 | 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により適用される租税特別措置法第四十一条の二 |
| 第一項第二号 | 租税特別措置法第四十一条、第四十一条の二の二、 | 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条、同項の規定により適用される租税特別措置法第四十一条の二の二若しくは租税特別措置法 |
Where a person liable for the income levy of prefectural inhabitant tax has been subject to the provisions of Article 13, paragraph (3) or (4) or Article 13-2, paragraphs (1) through (5) or paragraphs (7) through (11) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, in paragraph (1), item (i) of that Article, "or Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995)" is deemed to be replaced with ", Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995) or Article 13, paragraph (3) or (4) or Article 13-2, paragraphs (1) through (5) or paragraphs (7) through (11) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011)", and the provisions of paragraph (3) of that Article do not apply.
道府県民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第三項若しくは第四項又は第十三条の二第一項から第五項まで若しくは第七項から第十一項までの規定の適用を受けた場合における附則第五条の四の規定の適用については、同条第一項第一号中「又は阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成七年法律第十一号）第十六条第一項から第三項まで」とあるのは、「、阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成七年法律第十一号）第十六条第一項から第三項まで又は東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十三条第三項若しくは第四項若しくは第十三条の二第一項から第五項まで若しくは第七項から第十一項まで」とし、同条第三項の規定は、適用しない。
In the case referred to in the preceding paragraph, where that person liable for tax has an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation with respect to the year of moving in from 2014 to 2021 (where the year of moving in is 2014, limited to one whose date of moving in prescribed in that paragraph falls within the period from April 1, 2014 to December 31 of the same year), in Article 5-4, paragraph (1) of the Supplementary Provisions as applied with the necessary reading replacements pursuant to the provisions of the preceding paragraph, "2 percent" is deemed to be replaced with "2.8 percent", "1 percent" with "1.4 percent", "39,000 yen" with "54,600 yen", and "19,500 yen" with "27,300 yen".
前項の場合において、当該納税義務者が平成二十六年から令和三年までの居住年に係る租税特別措置法第四十一条第一項に規定する住宅借入金等（居住年が平成二十六年である場合には、その同項に規定する居住日が平成二十六年四月一日から同年十二月三十一日までの期間内の日であるものに限る。）の金額を有するときは、前項の規定により読み替えて適用される附則第五条の四第一項中「百分の二」とあるのは「百分の二・八」と、「百分の一」とあるのは「百分の一・四」と、「三万九千円」とあるのは「五万四千六百円」と、「一万九千五百円」とあるのは「二万七千三百円」とする。
Changes on (Act No. 2 of 2026)
Where a person liable for the income levy of municipal inhabitant tax has been subject to the provisions of Article 13, paragraph (1) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.
| Paragraph (5) | Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation | Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011), or Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph |
| Paragraph (5), item (i) | Article 41, paragraphs (2) through (5) or (10) through (21) or Article 41-2 of the Act on Special Measures Concerning Taxation | Article 41, paragraphs (2) through (5) or paragraphs (10) through (21) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, or Article 41-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph |
| Paragraph (5), item (ii) | Article 41, Article 41-2-2, Article 41-18 | Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph, or Article 41-18 |
市町村民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第一項の規定の適用を受けた場合における附則第五条の四の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第五項 | 租税特別措置法第四十一条又は第四十一条の二の二 | 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条又は同項の規定により適用される租税特別措置法第四十一条の二の二 |
| 第五項第一号 | 租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは第四十一条の二 | 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により適用される租税特別措置法第四十一条の二 |
| 第五項第二号 | 租税特別措置法第四十一条、第四十一条の二の二、 | 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条、同項の規定により適用される租税特別措置法第四十一条の二の二若しくは租税特別措置法 |
Where a person liable for the income levy of municipal inhabitant tax has been subject to the provisions of Article 13, paragraph (3) or (4) or Article 13-2, paragraphs (1) through (5) or paragraphs (7) through (11) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, in paragraph (5), item (i) of that Article, "or Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake" is deemed to be replaced with ", Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake or Article 13, paragraph (3) or (4) or Article 13-2, paragraphs (1) through (5) or paragraphs (7) through (11) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011)", and the provisions of Article 5-4, paragraph (7) of the Supplementary Provisions do not apply.
市町村民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第三項若しくは第四項又は第十三条の二第一項から第五項まで若しくは第七項から第十一項までの規定の適用を受けた場合における附則第五条の四の規定の適用については、同条第五項第一号中「又は阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項から第三項まで」とあるのは、「、阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項から第三項まで又は東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十三条第三項若しくは第四項若しくは第十三条の二第一項から第五項まで若しくは第七項から第十一項まで」とし、同条第七項の規定は、適用しない。
In the case referred to in the preceding paragraph, where that person liable for tax has an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation with respect to the year of moving in from 2014 to 2021 (where the year of moving in is 2014, limited to one whose date of moving in prescribed in that paragraph falls within the period from April 1, 2014 to December 31 of the same year), in Article 5-4, paragraph (5) of the Supplementary Provisions as applied with the necessary reading replacements pursuant to the provisions of the preceding paragraph, "3 percent" is deemed to be replaced with "4.2 percent", "4 percent" with "5.6 percent", "58,500 yen" with "81,900 yen", and "78,000 yen" with "109,200 yen".
前項の場合において、当該納税義務者が平成二十六年から令和三年までの居住年に係る租税特別措置法第四十一条第一項に規定する住宅借入金等（居住年が平成二十六年である場合には、その同項に規定する居住日が平成二十六年四月一日から同年十二月三十一日までの期間内の日であるものに限る。）の金額を有するときは、前項の規定により読み替えて適用される附則第五条の四第五項中「百分の三」とあるのは「百分の四・二」と、「百分の四」とあるのは「百分の五・六」と、「五万八千五百円」とあるのは「八万千九百円」と、「七万八千円」とあるのは「十万九千二百円」とする。
Supplementary Provisions, Article 46Refund of Interest Levy Amount on Interest, etc. on Employee Asset-Formation Housing Savings, etc. Relating to the Great East Japan Earthquake
第四十六条（東日本大震災に係る財産形成住宅貯蓄等の利子等に係る利子割の額の還付）
Where, as a result of the occurrence, during the period from March 11, 2011 to the day before the day of enforcement of the Earthquake Special Provisions Act, of a fact listed in the items of Article 3, paragraph (1) of the Supplementary Provisions of the Earthquake Special Provisions Act, there is an amount of interest levy collected pursuant to the provisions of Article 71-10, paragraph (2) on the interest, distributions of proceeds or gains specified in those items, and that fact arose from damage suffered due to the Great East Japan Earthquake, if a worker prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation who has that collected amount of interest levy has, as provided by Cabinet Order, by March 10, 2012, requested the prefectural governor of the location of the business office, etc. prescribed in Article 24, paragraph (8) pertaining to that collected interest levy to refund the amount of that collected interest levy, the prefecture where that business office, etc. is located must refund the amount of that collected interest levy, or appropriate it to the unpaid local government levies of that worker, in accordance with the rules of Article 17, Article 17-2 and Article 17-4. In this case, in Article 17-4, paragraph (1), "in accordance with the classification of overpayments or payments by mistake set out in the following items, add to the amount to be refunded or appropriated an amount calculated by multiplying that amount by a rate of 7.3 percent per annum for the number of days in the period from the day following the day specified in the relevant item" is deemed to be replaced with "add to the amount to be refunded or appropriated an amount calculated by multiplying that amount by a rate of 7.3 percent per annum for the number of days in the period from the day following the day on which one month has elapsed from the day of the request for refund under Article 46 of the Supplementary Provisions".
平成二十三年三月十一日から震災特例法の施行の日の前日までの間に震災特例法附則第三条第一項各号に掲げる事実が生じたことにより、当該各号に定める利子、収益の分配又は差益について第七十一条の十第二項の規定により徴収された利子割の額があり、かつ、当該事実が東日本大震災によつて被害を受けたことにより生じたものである場合において、当該徴収された利子割の額がある租税特別措置法第四条の二第一項に規定する勤労者が、政令で定めるところにより、平成二十四年三月十日までに、当該徴収された利子割に係る第二十四条第八項に規定する営業所等所在地の道府県知事に対し、当該徴収された利子割の額の還付を請求したときは、当該営業所等所在の道府県は、第十七条、第十七条の二及び第十七条の四の規定の例によつて、当該徴収された利子割の額を還付し、又は当該勤労者の未納に係る地方団体の徴収金に充当しなければならない。この場合において、同条第一項中「次の各号に掲げる過誤納金の区分に従い当該各号に定める日」とあるのは、「附則第四十六条の規定による還付の請求があつた日から一月を経過する日」とする。
Supplementary Provisions, Article 47Delegation to Cabinet Order
第四十七条（政令への委任）
In addition to what is provided for in Article 42 of the Supplementary Provisions through the preceding Article, technical replacements of terms where these provisions apply and other matters necessary for the application of these provisions are specified by Cabinet Order.
附則第四十二条から前条までに定めるもののほか、これらの規定の適用がある場合における技術的読替えその他これらの規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Articles 48 to 49
第四十八条から第四十九条まで
No English for this paragraph yet.
削除
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
specified transfermachine translation
「特定譲渡」
A specified transfer as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: an individual's transfer (譲渡) of a home in Japan the individual lives in or recently lived in, or its land or land rights, held for more than five years as of 1 January of the year, including a lease of real property that gives rise to capital gains, other than a transfer to the spouse or another person in a special relationship a Cabinet Order (政令) sets and others a Cabinet Order sets.
Short name set inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this article
transferred assetmachine translation
「譲渡資産」
A transferred asset as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation, owned for more than five years as of 1 January of the year of transfer: a home in Japan that the taxpayer lives in, or one they no longer live in sold within the time that item allows, either with or without its land or land rights, or the land or land rights of such a home destroyed by a disaster, sold within the time allowed.
Short name set inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this article
replacement assetmachine translation
「買換資産」
A replacement asset as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: a home in Japan, of a kind a Cabinet Order (政令) specifies, for the taxpayer to live in, or its land or land rights, acquired within the period that Article 4, paragraph 1, item 1 of the supplementary provisions (附則) sets around the transfer of the former home.
Short name set inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this article
year of moving inmachine translation
「居住年」
The year of moving in as Article 41, paragraph 1 of the Act on Special Measures Concerning Taxation defines it: the year in which an individual with a housing loan, etc. (住宅借入金等) began living in the home they newly built, acquired or extended, from which the years of the housing loan credit are counted.
Short name set inSupplementary Provisions, Article 5-4, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 45
land, etc.machine translation
「土地等」
Land, etc. as defined in Article 31, paragraph 1 of the Act on Special Measures Concerning Taxation: land or a right over land.
Defined inSupplementary Provisions, Article 34-2, paragraph (1)· applies only in this article and in Supplementary Provisions, Articles 34-2-2 and 35; and Supplementary Provisions, Article 44-3, paragraphs (2) and (4)
Great East Japan Earthquakemachine translation
「東日本大震災」
The disaster caused by the earthquake off the Pacific coast of the Tohoku region (東北地方太平洋沖地震) on 11 March 2011 and by the nuclear power plant accident that followed it.
Defined inSupplementary Provisions, Article 42, paragraph (1)
Earthquake Special Provisions Actmachine translation
「震災特例法」
Short name for the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011).
Short name set inSupplementary Provisions, Article 44, paragraph (1)
acquisitionmachine translation
「取得」
An acquisition (取得) of a replacement asset (買換資産) as Article 4, paragraph 1, item 1 of the supplementary provisions (附則) defines it, after Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: an acquisition including construction, but not one by gift or another kind a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 44-3, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 44-3, paragraph (3)
acquisition periodmachine translation
「取得期間」
For a person who transferred an asset between 1 January 2010 and 11 March 2011 and is under Article 4, paragraph 2 of the supplementary provisions (附則), the period from 1 January of the year before the year of the specified transfer (特定譲渡) to 31 December of the year after it, within which the replacement asset (買換資産) is to be acquired; this paragraph extends it where the Great East Japan Earthquake made acquiring the asset in time difficult.
Short name set inSupplementary Provisions, Article 44-3, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 44-3, paragraph (3)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.