# Supplementary Provisions, Article 44-3, paragraph (4), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-44-3/par-4. 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 44-3, paragraph (4) (附則第四十四条の三第四項) 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 44-3, paragraph (4) (附則第四十四条の三第四項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-3/par-4 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-44-3/par-4)
- 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:

> 附則第三十四条の二第五項の規定の適用を受けた土地等の譲渡の全部又は一部が、東日本大震災に起因するやむを得ない事情により、同項に規定する期間（その末日が平成二十三年十二月三十一日であるものに限る。）内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することが困難となつた場合で政令で定める場合において、平成二十四年一月一日から起算して二年以内の日で政令で定める日までの期間内に当該譲渡の全部又は一部がこれらの規定に掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき総務省令で定めるところにより証明がされたときは、当該譲渡の日から当該政令で定める日までの期間を附則第三十四条の二第五項に規定する期間とみなして、同条の規定を適用する。

English (Machine translation, not official):

> Where all or part of a transfer of land, etc. that has been subject to the provisions of Article 34-2, paragraph (5) of the Supplementary Provisions has become difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to fall under a transfer of land, etc. listed in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the period prescribed in Article 34-2, paragraph (5) of the Supplementary Provisions (limited to a period whose last day is December 31, 2011), in a case specified by Cabinet Order, and it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is certain that all or part of that transfer will fall under a transfer of land, etc. listed in those provisions within the period up to a day specified by Cabinet Order that falls within two years counted from January 1, 2012, the provisions of Article 34-2 of the Supplementary Provisions apply, deeming the period from the day of that transfer to that day specified by Cabinet Order to be the period prescribed in Article 34-2, paragraph (5) of the Supplementary Provisions.

## 2. 1 January 2028 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 January 2028
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280101_508AC0000000002

Japanese:

> 附則第三十四条の二第六項の規定の適用を受けた土地等の譲渡の全部又は一部が、東日本大震災に起因するやむを得ない事情により、同項に規定する期間（その末日が平成二十三年十二月三十一日であるものに限る。）内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することが困難となつた場合で政令で定める場合において、平成二十四年一月一日から起算して二年以内の日で政令で定める日までの期間内に当該譲渡の全部又は一部がこれらの規定に掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき総務省令で定めるところにより証明がされたときは、当該譲渡の日から当該政令で定める日までの期間を附則第三十四条の二第六項に規定する期間とみなして、同条の規定を適用する。

English (Machine translation, not official):

> Where all or part of a transfer of land, etc. that has been subject to the provisions of Article 34-2, paragraph (6) of the Supplementary Provisions has become difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to fall under a transfer of land, etc. listed in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the period prescribed in Article 34-2, paragraph (6) of the Supplementary Provisions (limited to a period whose last day is December 31, 2011), in a case specified by Cabinet Order, and it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is certain that all or part of that transfer will fall under a transfer of land, etc. listed in those provisions within the period up to a day specified by Cabinet Order that falls within two years counted from January 1, 2012, the provisions of Article 34-2 of the Supplementary Provisions apply, deeming the period from the day of that transfer to that day specified by Cabinet Order to be the period prescribed in Article 34-2, paragraph (6) of the Supplementary Provisions.

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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/325AC0000000226/20271205_507AC0000000057)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20280101_508AC0000000002)