# Supplementary Provisions, Article 11, paragraph (14), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-11/par-14. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

How the wording of Supplementary Provisions, Article 11, paragraph (14) (附則第十一条第十四項) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Supplementary Provisions, Article 11, paragraph (14) (附則第十一条第十四項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-14 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-11/par-14)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 都市再生特別措置法第百九条の七第二項第一号に規定する者が同法第百九条の九の規定による公告があつた同法第百九条の七第一項に規定する居住誘導区域等権利設定等促進計画に基づき同法第八十一条第一項に規定する立地適正化計画に記載された同条第十三項に規定する居住誘導区域等権利設定等促進事業区域内にある不動産を取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該取得が令和九年三月三十一日までに行われたときに限り、当該不動産の価格の五分の一に相当する額を価格から控除するものとする。

English (Machine translation, not official):

> With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where a person prescribed in Article 109-7, paragraph (2), item (i) of the Act on Special Measures concerning Urban Reconstruction acquires, based on a residential guidance area, etc. rights establishment, etc. promotion plan prescribed in Article 109-7, paragraph (1) of that Act for which public notice was given pursuant to Article 109-9 of that Act, real property within a residential guidance area, etc. rights establishment, etc. promotion project zone prescribed in Article 81, paragraph (13) of that Act that is stated in the location optimization plan prescribed in Article 81, paragraph (1) of that Act, only where the acquisition is made on or before March 31, 2027, an amount equivalent to one-fifth of the price of that real property is to be deducted from the price.

## 2. Date not yet set — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002

Japanese:

> 都市再生特別措置法第百九条の七第二項第一号に規定する者が同法第百九条の九の規定による公告があつた同法第百九条の七第一項に規定する居住誘導区域等権利設定等促進計画に基づき同法第八十一条第一項に規定する立地適正化計画に記載された同条第十七項に規定する居住誘導区域等権利設定等促進事業区域内にある不動産を取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該取得が令和九年三月三十一日までに行われたときに限り、当該不動産の価格の五分の一に相当する額を価格から控除するものとする。

English (Machine translation, not official):

> With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property in the case where a person prescribed in Article 109-7, paragraph (2), item (i) of the Act on Special Measures concerning Urban Reconstruction acquires, in accordance with a residential guidance area, etc. rights-setting promotion plan prescribed in Article 109-7, paragraph (1) of that Act for which public notice has been given under Article 109-9 of that Act, real property within a residential guidance area, etc. rights-setting promotion project area prescribed in Article 81, paragraph (17) of that Act that is stated in a location normalization plan prescribed in paragraph (1) of that Article, an amount equivalent to one-fifth of the price of that real property is to be deducted from the price, only where that acquisition is made on or before March 31, 2027.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20261101_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20261126_508AC0000000002)