Supplementary Provisions, Article 4Transitional Measures Concerning Real Property Acquisition Tax
第四条（不動産取得税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after April 1, 1997 (hereinafter referred to as the "Effective Date"), and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、平成九年四月一日（以下「施行日」という。）以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of a dwelling in the case where a person who constructed a dwelling before the Effective Date (including the purchase of a newly constructed dwelling that has not yet been occupied; the same applies hereinafter in this paragraph) newly builds a dwelling that is to form a single structure with that dwelling, or extends that dwelling, within one year after the construction of that dwelling on or after the Effective Date, and the construction of the earlier and later dwellings is deemed to be the construction of one dwelling unit pursuant to paragraph (2) of that Article.
新法第七十三条の十四第一項の規定は、施行日前に住宅の建築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含む。以下この項において同じ。）をした者が、施行日以後、当該住宅の建築後一年以内にその住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合において、同条第二項の規定により前後の住宅の建築をもって一戸の住宅の建築とみなされるときにおける当該住宅の取得に対して課する不動産取得税について適用する。
The provisions of Article 11-5, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after January 1, 1997, and with regard to real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern.
新法附則第十一条の五第一項及び第二項の規定は、平成九年一月一日以後の不動産の取得に対して課すべき不動産取得税について適用し、同日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
Except as provided in the following paragraph, the provisions of Article 11-5, paragraph (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property or the acquisition of land prescribed in Article 73-14, paragraph (8), (10) or (13), Article 73-27-2, paragraph (1) of the New Act, Article 11, paragraph (2) or (14) of the Supplementary Provisions of the New Act, or Article 11-4, paragraph (5) or (7) of the Supplementary Provisions of the New Act, on or after January 1, 1997, and with regard to real property acquisition tax imposed on the acquisition of that real property or the acquisition of that land before that date, the provisions then in force continue to govern.
次項に定めるものを除き、新法附則第十一条の五第三項の規定は、平成九年一月一日以後の新法第七十三条の十四第八項、第十項若しくは第十三項、第七十三条の二十七の二第一項、附則第十一条第二項若しくは第十四項又は附則第十一条の四第五項若しくは第七項の規定に規定する不動産の取得又は土地の取得に対して課すべき不動産取得税について適用し、同日前の当該不動産の取得又は当該土地の取得に対して課する不動産取得税については、なお従前の例による。
In the case where, between April 1, 1996 and December 31, 1996, expropriated real property, etc. prescribed in Article 73-14, paragraph (8) of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 17 of 2002) (hereinafter referred to as the "Local Tax Act After the 2002 Amendment" in this paragraph) is expropriated or transferred, or where there is a date specified in the relevant item of paragraph (10) of that Article corresponding to the settlement money or compensation listed in the items of that paragraph that was received for the former real property prescribed in that paragraph, or where a public notice of an exchange and consolidation plan has been given concerning land lost through exchange and consolidation prescribed in paragraph (13) of that Article, or where land has been lost through an exchange prescribed in Article 11, paragraph (3) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment, or where a right of common in land that was the subject of common forest land improvement prescribed in Article 11-4, paragraph (3), item (i) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment has been extinguished, or where a customary use right in land that was the subject of customary-use forest land improvement prescribed in item (ii) of that paragraph has been extinguished, or where land has been lost through exchange and consolidation prescribed in paragraph (5) of that Article, and, on or after January 1, 1997, an acquisition of real property or land prescribed in Article 73-14, paragraph (8), (10) or (13), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) or (5) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment is made, in the case where the price registered in the fixed assets tax ledger prescribed in those provisions (or, where that price has not been registered, the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the Local Tax Act After the 2002 Amendment) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment, with regard to the application of those provisions, the words set forth in the middle column of the following table in the provisions of the Local Tax Act After the 2002 Amendment set forth in the left-hand column of the same table are deemed to be replaced with the words set forth in the right-hand column of the same table, respectively.
| Article 73-14, paragraph (8) | registered in the fixed assets tax ledger | registered in the fixed assets tax ledger (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) |
| the price determined by the prefectural governor | the price determined by the prefectural governor (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) | |
| Article 73-14, paragraph (10) | registered in the fixed assets tax ledger | registered in the fixed assets tax ledger (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) |
| the price determined by the prefectural governor | the price determined by the prefectural governor (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) | |
| Article 73-14, paragraph (13) | registered in the fixed assets tax ledger | registered in the fixed assets tax ledger (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) |
| the price determined by the prefectural governor | the price determined by the prefectural governor (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) | |
| Article 11, paragraph (3) of the Supplementary Provisions | registered in the fixed assets tax ledger | registered in the fixed assets tax ledger (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) |
| the price determined by the prefectural governor | the price determined by the prefectural governor (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) | |
| Article 11-4, paragraph (3), item (i) of the Supplementary Provisions | registered in the fixed assets tax ledger | registered in the fixed assets tax ledger (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in paragraph (1) of the following Article of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) |
| the price determined by the prefectural governor | the price determined by the prefectural governor (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in paragraph (1) of the following Article of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) | |
| Article 11-4, paragraph (3), item (ii) of the Supplementary Provisions | registered in the fixed assets tax ledger | registered in the fixed assets tax ledger (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in paragraph (1) of the following Article of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) |
| the price determined by the prefectural governor | the price determined by the prefectural governor (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in paragraph (1) of the following Article of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) | |
| Article 11-4, paragraph (5) of the Supplementary Provisions | registered in the fixed assets tax ledger | registered in the fixed assets tax ledger (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in paragraph (1) of the following Article of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) |
| the price determined by the prefectural governor | the price determined by the prefectural governor (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in paragraph (1) of the following Article of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land) |
平成八年四月一日から同年十二月三十一日までの間において、地方税法の一部を改正する法律（平成十四年法律第十七号）による改正後の地方税法（以下この項において「平成十四年改正後の地方税法」という。）第七十三条の十四第八項に規定する被収用不動産等を収用され若しくは譲渡した場合、同条第十項に規定する従前の不動産について受けた同項各号に掲げる清算金若しくは補償金に応じ当該各号に定める日がある場合、同条第十三項に規定する交換分合によって失った土地に係る交換分合計画の公告があった場合、平成十四年改正後の地方税法附則第十一条第三項に規定する交換によって土地が失われた場合、平成十四年改正後の地方税法附則第十一条の四第三項第一号に規定する入会林野整備の対象となった土地に係る入会権が消滅した場合、同項第二号に規定する旧慣使用林野整備の対象となった土地に係る旧慣使用権が消滅した場合又は同条第五項に規定する交換分合によって土地が失われた場合であって、かつ、平成九年一月一日以後に平成十四年改正後の地方税法第七十三条の十四第八項、第十項若しくは第十三項、附則第十一条第三項又は附則第十一条の四第三項若しくは第五項の規定に規定する不動産の取得又は土地の取得が行われた場合において、これらの規定に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合にあっては、道府県知事が平成十四年改正後の地方税法第三百八十八条第一項の固定資産評価基準によって決定した価格）中に平成十四年改正後の地方税法附則第十一条の五第一項に規定する宅地評価土地の価格があるときにおけるこれらの規定の適用については、次の表の上欄に掲げる平成十四年改正後の地方税法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に読み替えるものとする。
| 第七十三条の十四第八項 | 登録された価格 | 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） | |
| 第七十三条の十四第十項 | 登録された価格 | 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） | |
| 第七十三条の十四第十三項 | 登録された価格 | 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） | |
| 附則第十一条第三項 | 登録された価格 | 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） | |
| 附則第十一条の四第三項第一号 | 登録された価格 | 登録された価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） | |
| 附則第十一条の四第三項第二号 | 登録された価格 | 登録された価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） | |
| 附則第十一条の四第五項 | 登録された価格 | 登録された価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） |
| 決定した価格 | 決定した価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額） |
In the case where, between April 1, 1997 and December 31, 1999, real property prescribed in Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development (Act No. 79 of 1969) is transferred, and the price registered in the fixed assets tax ledger prescribed in that paragraph (or, where that price has not been registered, the price determined by the Governor of Tokyo in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the New Act (or, where that real property is land to which Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000) (hereinafter referred to as the "Local Tax Act Before the 2000 Amendment" in this paragraph and the following paragraph) applies, the fixed asset valuation standards under Article 388, paragraph (1) of the New Act and the revision standards under Article 17-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment)) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the New Act, with regard to the application of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, in that paragraph, "registered price" is deemed to be replaced with "registered price (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950), an amount equivalent to one-half of the price of the portion of land valued as building land)", "the Local Tax Act (Act No. 226 of 1950)" is deemed to be replaced with "that Act", and "determined price" is deemed to be replaced with "determined price (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of that Act, an amount equivalent to one-half of the price of the portion of land valued as building land)".
平成九年四月一日から平成十一年十二月三十一日までの間において、小笠原諸島振興開発特別措置法（昭和四十四年法律第七十九号）第十六条第一項に規定する譲渡した不動産を譲渡した場合において、同項に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合にあっては、東京都知事が新法第三百八十八条第一項の固定資産評価基準（当該不動産が地方税法等の一部を改正する法律（平成十二年法律第四号）第一条の規定による改正前の地方税法（以下この項及び次項において「平成十二年改正前の地方税法」という。）附則第十七条の二第一項又は第二項の規定の適用を受ける土地である場合においては、新法第三百八十八条第一項の固定資産評価基準及び平成十二年改正前の地方税法附則第十七条の二第一項の修正基準）によって決定した価格）中に新法附則第十一条の五第一項に規定する宅地評価土地の価格があるときにおける小笠原諸島振興開発特別措置法第十六条第一項の規定の適用については、同項中「登録された価格」とあるのは「登録された価格（当該価格のうち地方税法（昭和二十五年法律第二百二十六号）附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）」と、「地方税法（昭和二十五年法律第二百二十六号）」とあるのは「同法」と、「決定した価格」とあるのは「決定した価格（当該価格のうち同法附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）」と読み替えるものとする。
Where the Governor of Tokyo determines the price of real property pursuant to Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, and that real property is land to which Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment applies, with regard to the application of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, in that paragraph, "the fixed asset valuation standards under Article 388, paragraph (1)" is deemed to be replaced with "the fixed asset valuation standards under Article 388, paragraph (1) and the revision standards under Article 17-2, paragraph (1) of the Supplementary Provisions of that Act".
fixed asset valuation standardsmachine translation
「固定資産評価基準」
The standards for valuing fixed assets (固定資産) and the method and procedure for carrying out valuations, which the Minister for Internal Affairs and Communications (総務大臣) sets and publishes by public notice (告示).
Short name set inArticle 388, paragraph (1)
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)
land valued as building landmachine translation
「宅地評価土地」
Building land (宅地), together with other land whose value for real estate acquisition tax (不動産取得税) is set by comparison with the value of building land in similar circumstances (宅地比準土地).
Defined inSupplementary Provisions, Article 11-5, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 11-5, paragraph (3)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 9 of 1997.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1997, which the supplementary provisions (附則) of Act No. 9 of 1997 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Local Tax Act After the 2002 Amendmentmachine translation
「平成十四年改正後の地方税法」
The Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 17 of 2002).
Short name set inSupplementary Provisions, Article 4, paragraph (5)· applies only in this paragraph
Local Tax Act Before the 2000 Amendmentmachine translation
「平成十二年改正前の地方税法」
The Local Tax Act as it stood before Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (6)· applies only in this paragraph and in Supplementary Provisions, Article 4, paragraph (7)