Supplementary Provisions, Article 10
第十条
The provisions of Article 73-2, paragraphs (5) and (6) of the 2018 New Act apply to real property acquisition tax to be imposed on the acquisition, on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, of the exclusively-owned and common areas (meaning exclusively-owned areas and common elements; the same applies hereinafter in this Article) of a high-rise residential building prescribed in Article 73-2, paragraph (5) of the 2018 New Act that is newly constructed on or after April 1, 2017 (including an attached building that is treated, pursuant to Article 4, paragraph (2) of the Act on Building Unit Ownership (Act No. 69 of 1962), as a common element prescribed in Article 2, paragraph (4) of that Act (hereinafter referred to in this Article as a "common element"); excluding one having an exclusively-owned area (meaning an exclusively-owned area prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership; the same applies hereinafter in this Article and Article 17, paragraph (5) of the Supplementary Provisions) used for residence by a person with whom the first sales contract was concluded before that date), and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of the exclusively-owned and common areas of a building of a single structure prescribed in Article 73-2, paragraph (4) of the Former Act that was newly constructed before April 1, 2017 (including an attached building that is treated as a common element pursuant to Article 4, paragraph (2) of the Act on Building Unit Ownership; hereinafter referred to in this Article as a "specified building"), on the acquisition of the exclusively-owned and common areas of a specified building newly constructed on or after that date (limited to one having an exclusively-owned area used for residence by a person with whom the first sales contract was concluded before that date), and on the acquisition, before the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, of the exclusively-owned and common areas of a specified building newly constructed on or after that date (excluding one having an exclusively-owned area used for residence by a person with whom the first sales contract was concluded before that date).
三十年新法第七十三条の二第五項及び第六項の規定は、平成二十九年四月一日以後に新築された同条第五項に規定する居住用超高層建築物（建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第四条第二項の規定により同法第二条第四項に規定する共用部分（以下この条において「共用部分」という。）とされた附属の建物を含む。）（同日前に最初の売買契約が締結された人の居住の用に供する専有部分（建物の区分所有等に関する法律第二条第三項に規定する専有部分をいう。以下この条及び附則第十七条第五項において同じ。）を有するものを除く。）の専有部分等（専有部分及び共用部分をいう。以下この条において同じ。）の附則第一条第四号に掲げる規定の施行の日以後の取得に対して課すべき不動産取得税について適用し、同月一日前に新築された旧法第七十三条の二第四項の一棟の建物（建物の区分所有等に関する法律第四条第二項の規定により共用部分とされた附属の建物を含む。以下この条において「特定家屋」という。）の専有部分等の取得、同日以後に新築された特定家屋（同日前に最初の売買契約が締結された人の居住の用に供する専有部分を有するものに限る。）の専有部分等の取得及び同日以後に新築された特定家屋（同日前に最初の売買契約が締結された人の居住の用に供する専有部分を有するものを除く。）の専有部分等の同号に掲げる規定の施行の日前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。
high-rise residential buildingmachine translation
「居住用超高層建築物」
A building under unit ownership of the kind Article 20, paragraph 1, item 1 of the Building Standards Act names that has exclusively-owned areas (専有部分) for living in on several floors, two or more of them; its tax is divided among the owners by floor area adjusted as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides.
Short name set inArticle 73-2, paragraph (5)· applies only in this paragraph and in Article 73-2, paragraph (6)
the 2018 New Actmachine translation
「三十年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 2 of 2017, which come into effect on 1 April 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Act No. 2 of 2017, the Local Tax Act as it stood before Article 1 of that Act amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (3)
common elementmachine translation
「共用部分」
A common element (共用部分) as defined in Article 2, paragraph 4 of the Act on Building Unit Ownership: a part of a building other than its exclusive parts (専有部分), an attachment to the building not belonging to an exclusive part, or an annex building made a common element by the rules (規約) under Article 4, paragraph 2 of that Act.
Short name set inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article
exclusively-owned areamachine translation
「専有部分」
An exclusively-owned area as Article 2, paragraph 3 of the Act on Building Unit Ownership defines it: a part of a building that is the subject of unit ownership (区分所有権).
Defined inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 17, paragraph (5)
exclusively-owned and common areasmachine translation
「専有部分等」
The exclusively-owned areas (専有部分) and the common areas (共用部分) of a building under unit ownership.
Defined inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article
specified buildingmachine translation
「特定家屋」
In Article 10 of the supplementary provisions (附則) of Act No. 2 of 2017, a single building as referred to in Article 73-2, paragraph 4 of the Local Tax Act as it stood before Article 1 of that Act amended it, including annexed buildings made common parts (共用部分) under Article 4, paragraph 2 of the Act on Building Unit Ownership.
Short name set inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article