# Supplementary Provisions, Article 11, paragraph (16), 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-16. 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 (16) (附則第十一条第十六項) 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 (16) (附則第十一条第十六項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-16 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-11/par-16)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 87 of 2025

- State: In force

Japanese:

> 地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第十三条の六に規定する認定医療機関開設者が同条に規定する認定再編計画に記載された同法第十三条第一項に規定する医療機関の再編の事業により政令で定め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、当該取得が令和十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二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 certified medical institution establisher prescribed in Article 13-6 of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 64 of 1989) acquires real property specified by Cabinet Order through a project for the reorganization of medical institutions prescribed in Article 13, paragraph (1) of that Act that is stated in the certified reorganization plan prescribed in Article 13-6 of that Act, only where the acquisition is made on or before March 31, 2028, an amount equivalent to one-half of the price of that real property is to be deducted from the price.

## 2. By 11 December 2028 — Act No. 87 of 2025

- State: Not yet in force
- Takes effect: By 11 December 2028
- The amendment: Reworded (Act No. 87 of 2025) — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087

Japanese:

> 地域における医療及び介護の総合的な確保の促進に関する法律第十三条の六に規定する認定医療機関開設者が同条に規定する認定再編計画に記載された同法第十三条第一項に規定する医療機関の再編の事業により政令で定め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、当該取得が令和十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二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 certified medical institution establisher prescribed in Article 13-6 of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities acquires real property specified by Cabinet Order through a project for the reorganization of medical institutions prescribed in Article 13, paragraph (1) of that Act that is stated in the certified reorganization plan prescribed in Article 13-6 of that Act, only where the acquisition is made on or before March 31, 2028, an amount equivalent to one-half of the price of that real property is to be deducted from the price.

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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/325AC0000000226/20280604_508AC0000000031)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20281211_507AC0000000087)