Article 91-2Stamp Tax Exemption for Real Property Transfer Contract Documents, etc. Prepared by Disaster Victims of Natural Disasters for the Acquisition or New Construction, etc. of Replacement Buildings
第九十一条の二（自然災害の被災者が作成する代替建物の取得又は新築等に係る不動産譲渡契約書等の印紙税の非課税）
Stamp tax is not imposed, pursuant to the provisions of Cabinet Order, on a real property transfer contract document, etc. (meaning a real property transfer contract document or a construction work contract document; the same applies in the following paragraph) that a disaster victim of a natural disaster (meaning a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims; the same applies hereinafter in this paragraph) who is specified by Cabinet Order, or that person's heir or any other person specified by Cabinet Order (referred to as a "disaster victim" in the following paragraph), prepares in a case falling under any of the following items, and that is prepared during the period from the day on which the natural disaster occurred until the day on which five years have elapsed from that day:
in the case of transferring land on which a building destroyed by a natural disaster, or a building demolished because it was damaged by a natural disaster (referred to as a "building destroyed, etc." in item (iii)), was located;
in the case of transferring a building damaged by a natural disaster (referred to as a "damaged building" in item (vi));
in the case of acquiring land to be used as the site of a building specified by Cabinet Order as one replacing a building destroyed, etc. (referred to as a "replacement building" in this paragraph);
in the case of acquiring a replacement building;
代替建物を取得する場合
in the case of newly constructing a replacement building;
代替建物を新築する場合
in the case of repairing a damaged building.
損壊建物を修繕する場合
In the case referred to in the preceding paragraph, with regard to a real property transfer contract document, etc. jointly prepared by a disaster victim to whom the provisions of that paragraph apply (referred to as a "tax-exempt disaster victim" in this paragraph) and a person other than that tax-exempt disaster victim, the document kept by the tax-exempt disaster victim is deemed to have been prepared by the tax-exempt disaster victim, and the document kept by the person other than the tax-exempt disaster victim is deemed to have been prepared by the person other than the tax-exempt disaster victim.