# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十一条 (Supplementary Provisions, Article 11)（不動産取得税の課税標準の特例） — address `suppl-3251-226/art-11`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十一条（不動産取得税の課税標準の特例） — Special Provisions on the Tax Base of Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11</sup>

**第一項**  農地中間管理事業の推進に関する法律第十八条第七項の規定による公告があつた農用地利用集積等促進計画又は福島復興再生特別措置法（平成二十四年法律第二十五号）第十七条の二十六の規定による公告があつた農用地利用集積等促進計画（同法第十七条の二十五第二項第一号に掲げる行為に係る部分に限る。）に基づき農業振興地域の整備に関する法律第八条第二項第一号に規定する農用地区域内にある土地を取得した場合における当該土地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、当該取得が農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）の施行の日から令和九年三月三十一日までの間に行われたときに限り、当該土地の価格の三分の一に相当する額（当該取得が他の土地との交換による取得である場合には、当該三分の一に相当する額又は当該交換により失つた土地の固定資産課税台帳に登録された価格（当該交換により失つた土地の価格が固定資産課税台帳に登録されていない場合には、政令で定めるところにより、道府県知事が固定資産評価基準により決定した価格）に相当する額のいずれか多い額）を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-1</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of land within an agricultural land area prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions, where that land is acquired based on an agricultural land utilization accumulation, etc. promotion plan for which public notice was given pursuant to Article 18, paragraph (7) of the Act on the Promotion of Farmland Intermediary Management Services, or an agricultural land utilization accumulation, etc. promotion plan (limited to the part relating to the act listed in Article 17-25, paragraph (2), item (i) of that Act) for which public notice was given pursuant to Article 17-26 of the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012), only where the acquisition is made during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) to March 31, 2027, an amount equivalent to one-third of the price of that land (where the acquisition is an acquisition by exchange for other land, the larger of the amount equivalent to that one-third and the amount equivalent to the price of the land lost through that exchange as registered in the fixed assets tax ledger (where the price of the land lost through that exchange is not registered in the fixed assets tax ledger, the price determined by the prefectural governor in accordance with the fixed asset valuation standards, as provided by Cabinet Order)) is to be deducted from the price.
<sup>machine translation, not official</sup>

**第二項**  河川法（昭和三十九年法律第百六十七号）第六条第二項（同法第百条第一項において準用する場合を含む。以下この項において同じ。）に規定する高規格堤防の整備に係る事業の用に供するため使用された土地の上に建築されていた家屋（以下この項において「従前の家屋」という。）について移転補償金を受けた者が、当該土地について同法第六条第四項（同法第百条第一項において準用する場合を含む。）の規定による同法第六条第二項に規定する高規格堤防特別区域の公示があつた日から二年以内に、当該土地の上に従前の家屋に代わるものと道府県知事が認める家屋を取得した場合における当該家屋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、従前の家屋の固定資産課税台帳に登録された価格（従前の家屋の価格が固定資産課税台帳に登録されていない場合には、政令で定めるところにより、道府県知事が固定資産評価基準により決定した価格）に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-2</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of a house, where a person who received relocation compensation for a house that had been built on land used for the purpose of a project for improving a high-standard levee prescribed in Article 6, paragraph (2) of the River Act (Act No. 167 of 1964) (including as applied mutatis mutandis pursuant to Article 100, paragraph (1) of that Act; the same applies hereinafter in this paragraph) (hereinafter in this paragraph referred to as the "previous house") acquires, on that land, within two years from the date of the public notice under Article 6, paragraph (4) of that Act (including as applied mutatis mutandis pursuant to Article 100, paragraph (1) of that Act) of the high-standard levee special zone prescribed in Article 6, paragraph (2) of that Act with regard to that land, a house that the prefectural governor approves as replacing the previous house, only where that acquisition is made on or before March 31, 2028, an amount equivalent to the price of the previous house as registered in the fixed assets tax ledger (where the price of the previous house is not registered in the fixed assets tax ledger, the price determined by the prefectural governor in accordance with the fixed asset valuation standards, as provided by Cabinet Order) is to be deducted from the price.
<sup>machine translation, not official</sup>

**第三項**  資産の流動化に関する法律第二条第三項に規定する特定目的会社（同法第四条第一項の規定による届出を行つたものに限る。）で政令で定めるものが同法第二条第四項に規定する資産流動化計画に基づき同条第一項に規定する特定資産のうち不動産（宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第一号に掲げる宅地又は建物をいう。以下この項から第五項まで及び第十二項において同じ。）で政令で定めるもの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、当該取得が現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための地方税法等の一部を改正する法律（平成二十三年法律第八十三号。以下「平成二十三年改正法」という。）の施行の日の翌日から令和九年三月三十一日までの間に行われたときに限り、当該不動産の価格の五分の三に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-3</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property (meaning building land or a building prescribed in Article 2, item (i) of the Real Estate Brokerage Act (Act No. 176 of 1952); the same applies hereinafter in this paragraph through paragraph (5) and in paragraph (12)) specified by Cabinet Order, among the specified assets prescribed in Article 2, paragraph (1) of the Act on the Securitization of Assets, by a specific purpose company prescribed in Article 2, paragraph (3) of that Act (limited to one that has made the notification under Article 4, paragraph (1) of that Act) that is specified by Cabinet Order, based on the asset securitization plan prescribed in Article 2, paragraph (4) of that Act, only where the acquisition is made during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011; hereinafter referred to as the "2011 Local Tax Act, etc. Amendment Act") to March 31, 2027, an amount equivalent to three-fifths of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

**第四項**  投資信託及び投資法人に関する法律第三条に規定する信託会社等が、同法第二条第三項に規定する投資信託で政令で定めるものの引受けにより、同法第四条第一項又は第四十九条第一項に規定する投資信託約款に従い同法第二条第一項に規定する特定資産（次項において「特定資産」という。）のうち不動産で政令で定めるもの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、当該取得が平成二十三年改正法の施行の日の翌日から令和九年三月三十一日までの間に行われたときに限り、当該不動産の価格の五分の三に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-4</sup>
Where a trust company, etc. prescribed in Article 3 of the Act on Investment Trusts and Investment Corporations, through undertaking an investment trust specified by Cabinet Order among the investment trusts prescribed in Article 2, paragraph (3) of that Act, acquires, in accordance with the investment trust agreement prescribed in Article 4, paragraph (1) or Article 49, paragraph (1) of that Act, real property specified by Cabinet Order among the specified assets prescribed in Article 2, paragraph (1) of that Act (referred to as "specified assets" in the following paragraph), then with regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of that real property, only where the acquisition is made during the period from the day following the date of enforcement of the 2011 Local Tax Act, etc. Amendment Act to March 31, 2027, an amount equivalent to three-fifths of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

**第五項**  投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人（同法第百八十七条の登録を受けたものに限る。）で政令で定めるものが、同法第六十七条第一項に規定する規約に従い特定資産のうち不動産で政令で定めるもの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、当該取得が平成二十三年改正法の施行の日の翌日から令和九年三月三十一日までの間に行われたときに限り、当該不動産の価格の五分の三に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-5</sup>
Where an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations (limited to one that has received the registration under Article 187 of that Act) that is specified by Cabinet Order acquires, in accordance with the articles of incorporation prescribed in Article 67, paragraph (1) of that Act, real property specified by Cabinet Order among the specified assets, then with regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of that real property, only where the acquisition is made during the period from the day following the date of enforcement of the 2011 Local Tax Act, etc. Amendment Act to March 31, 2027, an amount equivalent to three-fifths of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

**第六項**  民間資金等の活用による公共施設等の整備等の促進に関する法律第二条第五項に規定する選定事業者が同法第五条第二項第五号に規定する事業契約に従つて実施する同法第二条第四項に規定する選定事業で政令で定めるもの（法律の規定により同条第三項第一号又は第二号に掲げる者がその事務又は事業として実施するものであることを当該者が証明したものに限る。）により同条第一項に規定する公共施設等（同項第三号に掲げる賃貸住宅（公営住宅を除く。）及び同項第五号に掲げる施設を除く。）の用に供する家屋で政令で定めるものを取得した場合における当該家屋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、当該取得が令和十二年三月三十一日までに行われたときに限り、当該家屋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。
<sup>suppl-3251-226/art-11/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-6</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of a house specified by Cabinet Order, where a selected business operator prescribed in Article 2, paragraph (5) of the Act on Promotion of Private Finance Initiative acquires that house through a selected project prescribed in Article 2, paragraph (4) of that Act that is specified by Cabinet Order and carried out in accordance with the business contract prescribed in Article 5, paragraph (2), item (v) of that Act (limited to one for which a person listed in Article 2, paragraph (3), item (i) or (ii) of that Act has certified that it is carried out as the affairs or business of that person under the provisions of an Act), for use as public facilities, etc. prescribed in Article 2, paragraph (1) of that Act (excluding the rental housing listed in item (iii) of that paragraph (excluding public housing) and the facilities listed in item (v) of that paragraph), only where the acquisition is made on or before March 31, 2030, an amount equivalent to one-half of the price of that house is to be deducted from the price.
<sup>machine translation, not official</sup>

**第七項**  都市再生特別措置法（平成十四年法律第二十二号）第二十三条に規定する認定事業者が同法第二十四条第一項に規定する認定計画に基づき当該認定計画に係る事業区域の区域内において同法第二十五条に規定する認定事業（その事業区域の全部又は一部が特別区の区域内にあるものにあつては、政令で定める要件を満たすものに限る。）の用に供す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、当該取得が令和五年四月一日から令和十一年三月三十一日までの間に行われたときに限り、当該不動産の価格の五分の一を参酌して十分の一以上十分の三以下の範囲内において道府県の条例で定める割合に相当する額を価格から控除するものとする。ただし、当該取得が同法第二条第五項に規定する特定都市再生緊急整備地域の区域内において行われた場合には、当該不動産の価格の二分の一を参酌して五分の二以上五分の三以下の範囲内において道府県の条例で定める割合に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-7</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where a certified business operator prescribed in Article 23 of the Act on Special Measures concerning Urban Reconstruction (Act No. 22 of 2002) acquires, based on the certified plan prescribed in Article 24, paragraph (1) of that Act and within the project area relating to that certified plan, real property to be used for the certified project prescribed in Article 25 of that Act (for a project of which the whole or a part of the project area is within the area of a special ward, limited to one that satisfies the requirements specified by Cabinet Order), only where the acquisition is made during the period from April 1, 2023 to March 31, 2029, an amount equivalent to the ratio determined by Prefectural Ordinance within the range of one-tenth or more and three-tenths or less, taking one-fifth of the price of that real property into consideration, is to be deducted from the price; provided, however, that where the acquisition is made within the area of a specified urban regeneration emergency development area prescribed in Article 2, paragraph (5) of that Act, an amount equivalent to the ratio determined by Prefectural Ordinance within the range of two-fifths or more and three-fifths or less, taking one-half of the price of that real property into consideration, is to be deducted from the price.
<sup>machine translation, not official</sup>

**第八項**  長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項に規定する認定長期優良住宅である住宅の新築を令和十三年三月三十一日までにした場合における第七十三条の十四第一項の規定の適用については、同項中「住宅の建築」とあるのは「長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項に規定する認定長期優良住宅である住宅の新築」と、「については」とあるのは「については、当該取得が令和十三年三月三十一日までに行われたときに限り」と、「千二百万円」とあるのは「千三百万円」とする。
<sup>suppl-3251-226/art-11/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-8</sup>
With regard to the application of Article 73-14, paragraph (1) in the case where a dwelling that is a certified long-life quality housing prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) is newly built on or before March 31, 2031, in Article 73-14, paragraph (1), the phrase "the dwelling has been constructed" is deemed to be replaced with "the dwelling that is a certified long-life quality housing prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) has been newly built", the phrase "In calculating the tax base of real property acquisition tax imposed on the acquisition of a dwelling" is deemed to be replaced with "In calculating the tax base of real property acquisition tax imposed on the acquisition of a dwelling, only where that acquisition is made on or before March 31, 2031", and the phrase "12,000,000 yen" is deemed to be replaced with "13,000,000 yen".
<sup>machine translation, not official</sup>

**第九項**  公益社団法人又は公益財団法人が文化財保護法第七十一条第一項に規定する重要無形文化財の公演のための施設で政令で定めるものの用に供する不動産で政令で定めるもの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二分の一に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-9</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where an incorporated public interest association or an incorporated public interest foundation acquires real property specified by Cabinet Order to be used for a facility specified by Cabinet Order for performances of Important Intangible Cultural Property prescribed in Article 71, paragraph (1) of the Act on Protection of Cultural Properties, only where the acquisition is made on or before March 31, 2027, an amount equivalent to one-half of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

**第十項**  農業近代化資金融通法（昭和三十六年法律第二百二号）第二条第三項に規定する農業近代化資金で政令で定めるものの貸付け又は株式会社日本政策金融公庫法（平成十九年法律第五十七号）別表第一第八号若しくは第九号の下欄に掲げる資金の貸付け若しくは沖縄振興開発金融公庫法第十九条第一項第四号の規定に基づく資金の貸付けを受けて、農林漁業経営の近代化又は合理化のための共同利用に供する施設で政令で定めるものを取得した場合における当該施設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、当該取得が平成二十九年四月一日から令和九年三月三十一日までの間に行われたときに限り、価格に当該施設の取得価額に対する当該貸付けを受けた額の割合（当該割合が二分の一を超える場合には、二分の一）を乗じて得た額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-10</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of a facility, where a person, upon receiving a loan of agricultural modernization funds prescribed in Article 2, paragraph (3) of the Act on Financing for Agricultural Modernization (Act No. 202 of 1961) that are specified by Cabinet Order, a loan of the funds listed in the right-hand column of item 8 or 9 of Appended Table 1 of the Japan Finance Corporation Act (Act No. 57 of 2007), or a loan of funds based on Article 19, paragraph (1), item (iv) of the Okinawa Development Finance Corporation Act, acquires a facility specified by Cabinet Order for joint use for the modernization or rationalization of agriculture, forestry and fisheries management, only where the acquisition is made during the period from April 1, 2017 to March 31, 2027, the amount obtained by multiplying the price by the ratio of the amount of the loan received to the acquisition cost of that facility (where that ratio exceeds one-half, one-half) is to be deducted from the price.
<sup>machine translation, not official</sup>

**第十一項**  高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第七条第一項の登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅である貸家住宅（その全部又は一部が専ら住居として貸家の用に供される家屋をいう。）で政令で定めるものの新築を令和九年三月三十一日までにした場合における第七十三条の十四第一項の規定の適用については、同項中「住宅の建築」とあるのは「高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第七条第一項の登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅である貸家住宅（その全部又は一部が専ら住居として貸家の用に供される家屋をいう。）で政令で定めるものの新築」と、「含むものとし、政令で定めるものに限る」とあるのは「含む」と、「一戸（共同住宅、寄宿舎その他これらに類する多数の人の居住の用に供する住宅（以下不動産取得税において「共同住宅等」という。）にあつては、居住の用に供するために独立的に区画された一の部分で政令で定めるもの）」とあるのは「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、居住の用に供するために独立的に区画された一の部分で政令で定めるもの」とする。
<sup>suppl-3251-226/art-11/par-11 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-11</sup>
With regard to the application of Article 73-14, paragraph (1) in the case where a rental dwelling (meaning a house of which the whole or a part is used exclusively as a residence as a rental house) specified by Cabinet Order that is housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) and has received the registration under Article 7, paragraph (1) of that Act is newly built on or before March 31, 2027, in Article 73-14, paragraph (1), the phrase "the dwelling has been constructed" is deemed to be replaced with "the rental dwelling (meaning a house of which the whole or a part is used exclusively as a residence as a rental house) specified by Cabinet Order that is housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) and has received the registration under Article 7, paragraph (1) of that Act has been newly built", the phrase "including the purchase of a newly constructed dwelling that has not yet been used for residence by any person; limited to those specified by Cabinet Order" is deemed to be replaced with "including the purchase of a newly constructed dwelling that has not yet been used for residence by any person", and the phrase "per dwelling unit (for an apartment house, dormitory, or other dwelling used for residence by many persons that is similar thereto (hereinafter in the provisions on real property acquisition tax referred to as an 'apartment house, etc.'), per one independently partitioned part used for residence, as specified by Cabinet Order)" is deemed to be replaced with "only where that acquisition is made on or before March 31, 2027, per one independently partitioned part used for residence, as specified by Cabinet Order".
<sup>machine translation, not official</sup>

**第十二項**  不動産特定共同事業法（平成六年法律第七十七号）第二条第七項に規定する小規模不動産特定共同事業者（第一号において「小規模不動産特定共同事業者」という。）、同条第九項に規定する特例事業者（以下この項において「特例事業者」という。）又は同条第十一項に規定する適格特例投資家限定事業者で総務省令で定めるもの（第二号において「特定適格特例投資家限定事業者」という。）が、同条第三項に規定する不動産特定共同事業契約（同項第二号に掲げる契約のうち政令で定めるものに限る。）に係る不動産取引の目的となる不動産で次の各号に掲げる者の区分に応じ当該各号に定めるもの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、当該取得が平成三十一年四月一日から令和九年三月三十一日までの間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。
<sup>suppl-3251-226/art-11/par-12 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where a small-scale specified joint real estate venture operator prescribed in Article 2, paragraph (7) of the Act on Specified Joint Real Estate Ventures (Act No. 77 of 1994) (referred to as a "small-scale specified joint real estate venture operator" in item (i)), a special business operator prescribed in Article 2, paragraph (9) of that Act (hereinafter in this paragraph referred to as a "special business operator"), or a qualified special investor-only business operator prescribed in Article 2, paragraph (11) of that Act that is specified by Order of the Ministry of Internal Affairs and Communications (referred to as a "specified qualified special investor-only business operator" in item (ii)) acquires real property that is the subject of a real estate transaction relating to a specified joint real estate venture contract prescribed in Article 2, paragraph (3) of that Act (limited to those specified by Cabinet Order among the contracts listed in item (ii) of that paragraph), being the real property specified in each of the following items in accordance with the category of persons listed in that item, only where the acquisition is made during the period from April 1, 2019 to March 31, 2027, an amount equivalent to one-half of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

  **一**  小規模不動産特定共同事業者及び特例事業者（不動産特定共同事業法第二十二条の二第三項に規定する小規模特例事業者（次号において「小規模特例事業者」という。）に限る。）　次に掲げる不動産
  <sup>suppl-3251-226/art-11/par-12/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-1</sup>
  small-scale specified joint real estate venture operators and special business operators (limited to small-scale special business operators prescribed in Article 22-2, paragraph (3) of the Act on Specified Joint Real Estate Ventures (referred to as "small-scale special business operators" in the following item)): the following real property:
  <sup>machine translation, not official</sup>

    **イ**  昭和五十七年一月一日前に新築された家屋のうち、政令で定める用途に供する家屋とするために増築、改築、修繕又は模様替をすることが必要なものとして政令で定めるもの
    <sup>suppl-3251-226/art-11/par-12/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-1/sub-1</sup>
    among houses newly built before January 1, 1982, a house specified by Cabinet Order as one for which extension, reconstruction, repair or remodeling is necessary in order to make it a house used for a purpose specified by Cabinet Order;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる家屋の敷地の用に供されている土地
    <sup>suppl-3251-226/art-11/par-12/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-1/sub-2</sup>
    land used as the site of the house listed in (a);
    <sup>machine translation, not official</sup>

  **二**  特例事業者（小規模特例事業者を除く。）及び特定適格特例投資家限定事業者　次に掲げる不動産
  <sup>suppl-3251-226/art-11/par-12/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-2</sup>
  special business operators (excluding small-scale special business operators) and specified qualified special investor-only business operators: the following real property:
  <sup>machine translation, not official</sup>

    **イ**  建替え（建替えが必要な家屋として政令で定めるものの当該建替えに限る。）その他総務省令で定める行為により家屋（都市機能の向上に資する家屋として政令で定めるものに限る。以下この項において「特定家屋」という。）の新築をする場合において、当該特定家屋の敷地の用に供することとされている土地
    <sup>suppl-3251-226/art-11/par-12/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-2/sub-1</sup>
    land to be used as the site of a house (limited to one specified by Cabinet Order as contributing to the improvement of urban functions; hereinafter in this paragraph referred to as a "specified building") in the case where the specified building is newly built through rebuilding (limited to the rebuilding of a house specified by Cabinet Order as a house requiring rebuilding) or other acts specified by Order of the Ministry of Internal Affairs and Communications;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる土地を敷地とするイに掲げる建替えが必要な家屋として政令で定めるもの
    <sup>suppl-3251-226/art-11/par-12/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-2/sub-2</sup>
    a house specified by Cabinet Order as a house requiring rebuilding as stated in (a), having the land listed in (a) as its site;
    <sup>machine translation, not official</sup>

    **ハ**  イに掲げる土地の上に新築される特定家屋
    <sup>suppl-3251-226/art-11/par-12/item-2/sub-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-2/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-2/sub-3</sup>
    a specified building newly built on the land listed in (a).
    <sup>machine translation, not official</sup>

    **ニ**  特定家屋とするために増築、改築、修繕又は模様替をすることが必要な家屋として政令で定めるもの
    <sup>suppl-3251-226/art-11/par-12/item-2/sub-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-2/sub-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-2/sub-4</sup>
    a house specified by Cabinet Order as one for which extension, reconstruction, repair or remodeling is necessary in order to make it a specified building;
    <sup>machine translation, not official</sup>

    **ホ**  ニに掲げる家屋の敷地の用に供されている土地
    <sup>suppl-3251-226/art-11/par-12/item-2/sub-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-2/sub-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-2/sub-5</sup>
    land used as the site of the house listed in (d).
    <sup>machine translation, not official</sup>

**第十三項**  租税特別措置法第十条第八項第六号に規定する中小事業者又は同法第四十二条の四第十九項第七号に規定する中小企業者が中小企業等経営強化法（平成十一年法律第十八号）第十八条第二項に規定する認定経営力向上計画（同法第十七条第二項第三号に掲げる事項として同法第二条第十項第七号の事業の譲受けが記載されているものに限る。）に従つて行う当該事業の譲受け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六分の一に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-13 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-13</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where a small and medium-sized business operator prescribed in Article 10, paragraph (8), item (vi) of the Act on Special Measures Concerning Taxation or a small and medium-sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) of that Act acquires real property specified by Cabinet Order through the taking over of the business prescribed in Article 2, paragraph (10), item (vii) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (Act No. 18 of 1999) that it carries out in accordance with the certified management capability improvement plan prescribed in Article 18, paragraph (2) of that Act (limited to a plan in which the taking over of the business prescribed in Article 2, paragraph (10), item (vii) of that Act is stated as a matter listed in Article 17, paragraph (2), item (iii) of that Act), only where the acquisition is made on or before March 31, 2028, an amount equivalent to one-sixth of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

**第十四項**  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。
<sup>suppl-3251-226/art-11/par-14 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-14</sup>
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.
<sup>machine translation, not official</sup>

**第十五項**  独立行政法人鉄道建設・運輸施設整備支援機構が日本国有鉄道清算事業団の債務等の処理に関する法律附則第七条第一項第一号に規定する業務により土地を取得した場合における当該土地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、当該土地の価格の三分の二に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-15 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-15</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of land, where the Japan Railway Construction, Transport and Technology Agency, an incorporated administrative agency, acquires that land through the operations prescribed in Article 7, paragraph (1), item (i) of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation, only where the acquisition is made on or before March 31, 2027, an amount equivalent to two-thirds of the price of that land is to be deducted from the price.
<sup>machine translation, not official</sup>

**第十六項**  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。
<sup>suppl-3251-226/art-11/par-16 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-16</sup>
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.
<sup>machine translation, not official</sup>

**第十七項**  診療所（医療法第一条の五第二項に規定する診療所をいう。以下この項において同じ。）の開設者又は管理者が同法第三十条の四第二項第十一号イ（２）に掲げる区域のうち政令で定める区域において診療所の用に供する不動産で政令で定めるもの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。
<sup>suppl-3251-226/art-11/par-17 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-17</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where the establisher or administrator of a clinic (meaning a clinic prescribed in Article 1-5, paragraph (2) of the Medical Care Act; the same applies hereinafter in this paragraph) acquires real property specified by Cabinet Order to be used for a clinic in an area specified by Cabinet Order among the areas listed in Article 30-4, paragraph (2), item (xi), (a), (2) 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.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3251-226/art-11/par-1: 農地中間管理事業の推進に関する法律第十八条第七項 → e-Gov law 425AC0000000101, 第十八条第七項 (Article 18, paragraph (7)), art-18/par-7 — not held in this collection
- suppl-3251-226/art-11/par-1: 福島復興再生特別措置法（平成二十四年法律第二十五号）第十七条の二十六 → e-Gov law 424AC0000000025, 第十七条の二十六 (Article 17-26), art-17-26 — not held in this collection
- suppl-3251-226/art-11/par-1: 同法第十七条の二十五第二項第一号 → e-Gov law 424AC0000000025, 第十七条の二十五第二項第一号 (Article 17-25, paragraph (2), item (i)), art-17-25/par-2/item-1 — not held in this collection
- suppl-3251-226/art-11/par-2: 河川法（昭和三十九年法律第百六十七号）第六条第二項 → e-Gov law 339AC0000000167, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- suppl-3251-226/art-11/par-2: 同法第百条第一項 → e-Gov law 339AC0000000167, 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — not held in this collection
- suppl-3251-226/art-11/par-2: この項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3251-226/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-2
- suppl-3251-226/art-11/par-2: 同法第六条第四項 → e-Gov law 339AC0000000167, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection
- suppl-3251-226/art-11/par-3: 資産の流動化に関する法律第二条第三項 → e-Gov law 410AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-11/par-3: 同法第四条第一項 → e-Gov law 410AC0000000105, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-3251-226/art-11/par-3: 同法第二条第四項 → e-Gov law 410AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-11/par-3: 同条第一項 → e-Gov law 410AC0000000105, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-11/par-3: 宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第一号 → 宅地建物取引業法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/en/real-estate-brokerage-act/art-2/par-1/item-1 · https://japanlaw.org/l/327AC1000000176/art-2/par-1/item-1
- suppl-3251-226/art-11/par-3: この項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-3251-226/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-3
- suppl-3251-226/art-11/par-3: 第五項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-3251-226/art-11/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-5
- suppl-3251-226/art-11/par-3: 第十二項 → 地方税法 附則第十一条第十二項 (Supplementary Provisions, Article 11, paragraph (12)), suppl-3251-226/art-11/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12
- suppl-3251-226/art-11/par-4: 投資信託及び投資法人に関する法律第三条 → e-Gov law 326AC0100000198, 第三条 (Article 3), art-3 — not held in this collection
- suppl-3251-226/art-11/par-4: 同法第二条第三項 → e-Gov law 326AC0100000198, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-11/par-4: 同法第四条第一項 → e-Gov law 326AC0100000198, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-3251-226/art-11/par-4: 第四十九条第一項 → e-Gov law 326AC0100000198, 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — not held in this collection
- suppl-3251-226/art-11/par-4: 同法第二条第一項 → e-Gov law 326AC0100000198, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-11/par-4: 次項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-3251-226/art-11/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-5
- suppl-3251-226/art-11/par-5: 投資信託及び投資法人に関する法律第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- suppl-3251-226/art-11/par-5: 同法第百八十七条 → e-Gov law 326AC0100000198, 第百八十七条 (Article 187), art-187 — not held in this collection
- suppl-3251-226/art-11/par-5: 同法第六十七条第一項 → e-Gov law 326AC0100000198, 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — not held in this collection
- suppl-3251-226/art-11/par-6: 民間資金等の活用による公共施設等の整備等の促進に関する法律第二条第五項 → e-Gov law 411AC1000000117, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-11/par-6: 同法第五条第二項第五号 → e-Gov law 411AC1000000117, 第五条第二項第五号 (Article 5, paragraph (2), item (v)), art-5/par-2/item-5 — not held in this collection
- suppl-3251-226/art-11/par-6: 同法第二条第四項 → e-Gov law 411AC1000000117, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-11/par-6: 同条第三項第一号 → e-Gov law 411AC1000000117, 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — not held in this collection
- suppl-3251-226/art-11/par-6: 第二号 → e-Gov law 411AC1000000117, 第二条第三項第二号 (Article 2, paragraph (3), item (ii)), art-2/par-3/item-2 — not held in this collection
- suppl-3251-226/art-11/par-6: 同条第一項 → e-Gov law 411AC1000000117, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-11/par-6: 同項第三号 → e-Gov law 411AC1000000117, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-3251-226/art-11/par-6: 同項第五号 → e-Gov law 411AC1000000117, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- suppl-3251-226/art-11/par-7: 都市再生特別措置法（平成十四年法律第二十二号）第二十三条 → e-Gov law 414AC0000000022, 第二十三条 (Article 23), art-23 — not held in this collection
- suppl-3251-226/art-11/par-7: 同法第二十四条第一項 → e-Gov law 414AC0000000022, 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — not held in this collection
- suppl-3251-226/art-11/par-7: 同法第二十五条 → e-Gov law 414AC0000000022, 第二十五条 (Article 25), art-25 — not held in this collection
- suppl-3251-226/art-11/par-7: 同法第二条第五項 → e-Gov law 414AC0000000022, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-11/par-8: 長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項 → e-Gov law 420AC0000000087, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- suppl-3251-226/art-11/par-8: 第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1
- suppl-3251-226/art-11/par-9: 文化財保護法第七十一条第一項 → e-Gov law 325AC0100000214, 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — not held in this collection
- suppl-3251-226/art-11/par-10: 農業近代化資金融通法（昭和三十六年法律第二百二号）第二条第三項 → e-Gov law 336AC0000000202, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-11/par-10: 別表第一第八号 → e-Gov law 419AC0000000057, 別表第一 (Appended Table 1), appdx-1 — not held in this collection
- suppl-3251-226/art-11/par-10: 沖縄振興開発金融公庫法第十九条第一項第四号 → e-Gov law 347AC0000000031, 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — not held in this collection
- suppl-3251-226/art-11/par-11: 高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第七条第一項 → e-Gov law 413AC0000000026, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-11/par-11: 同法第五条第一項 → e-Gov law 413AC0000000026, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-3251-226/art-11/par-11: 第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1
- suppl-3251-226/art-11/par-12: 不動産特定共同事業法（平成六年法律第七十七号）第二条第七項 → e-Gov law 406AC0000000077, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection
- suppl-3251-226/art-11/par-12: 第一号 → 地方税法 附則第十一条第十二項第一号 (Supplementary Provisions, Article 11, paragraph (12), item (i)), suppl-3251-226/art-11/par-12/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-1
- suppl-3251-226/art-11/par-12: 同条第九項 → e-Gov law 406AC0000000077, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- suppl-3251-226/art-11/par-12: この項 → 地方税法 附則第十一条第十二項 (Supplementary Provisions, Article 11, paragraph (12)), suppl-3251-226/art-11/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12
- suppl-3251-226/art-11/par-12: 同条第十一項 → e-Gov law 406AC0000000077, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- suppl-3251-226/art-11/par-12: 第二号 → 地方税法 附則第十一条第十二項第二号 (Supplementary Provisions, Article 11, paragraph (12), item (ii)), suppl-3251-226/art-11/par-12/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-2
- suppl-3251-226/art-11/par-12: 同条第三項 → e-Gov law 406AC0000000077, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-11/par-12: 同項第二号 → e-Gov law 406AC0000000077, 第二条第三項第二号 (Article 2, paragraph (3), item (ii)), art-2/par-3/item-2 — not held in this collection
- suppl-3251-226/art-11/par-12/item-1: 不動産特定共同事業法第二十二条の二第三項 → e-Gov law 406AC0000000077, 第二十二条の二第三項 (Article 22-2, paragraph (3)), art-22-2/par-3 — not held in this collection
- suppl-3251-226/art-11/par-12/item-1: 次号 → 地方税法 附則第十一条第十二項第二号 (Supplementary Provisions, Article 11, paragraph (12), item (ii)), suppl-3251-226/art-11/par-12/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-2
- suppl-3251-226/art-11/par-12/item-2/sub-1: この項 → 地方税法 附則第十一条第十二項 (Supplementary Provisions, Article 11, paragraph (12)), suppl-3251-226/art-11/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12
- suppl-3251-226/art-11/par-13: 租税特別措置法第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- suppl-3251-226/art-11/par-13: 同法第四十二条の四第十九項第七号 → 租税特別措置法 第四十二条の四第十九項第七号 (Article 42-4, paragraph (19), item (vii)), art-42-4/par-19/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-7
- suppl-3251-226/art-11/par-13: 中小企業等経営強化法（平成十一年法律第十八号）第十八条第二項 → e-Gov law 411AC0000000018, 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — not held in this collection
- suppl-3251-226/art-11/par-13: 同法第十七条第二項第三号 → e-Gov law 411AC0000000018, 第十七条第二項第三号 (Article 17, paragraph (2), item (iii)), art-17/par-2/item-3 — not held in this collection
- suppl-3251-226/art-11/par-13: 同法第二条第十項第七号 → e-Gov law 411AC0000000018, 第二条第十項第七号 (Article 2, paragraph (10), item (vii)), art-2/par-10/item-7 — not held in this collection
- suppl-3251-226/art-11/par-14: 都市再生特別措置法第百九条の七第二項第一号 → e-Gov law 414AC0000000022, 第百九条の七第二項第一号 (Article 109-7, paragraph (2), item (i)), art-109-7/par-2/item-1 — not held in this collection
- suppl-3251-226/art-11/par-14: 同法第百九条の九 → e-Gov law 414AC0000000022, 第百九条の九 (Article 109-9), art-109-9 — not held in this collection
- suppl-3251-226/art-11/par-14: 同法第百九条の七第一項 → e-Gov law 414AC0000000022, 第百九条の七第一項 (Article 109-7, paragraph (1)), art-109-7/par-1 — not held in this collection
- suppl-3251-226/art-11/par-14: 同法第八十一条第一項 → e-Gov law 414AC0000000022, 第八十一条第一項 (Article 81, paragraph (1)), art-81/par-1 — not held in this collection
- suppl-3251-226/art-11/par-14: 同条第十三項 → e-Gov law 414AC0000000022, 第八十一条第十三項 (Article 81, paragraph (13)), art-81/par-13 — not held in this collection
- suppl-3251-226/art-11/par-16: 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 → e-Gov law 401AC0000000064, 第十三条の六 (Article 13-6), art-13-6 — not held in this collection
- suppl-3251-226/art-11/par-16: 同法第十三条第一項 → e-Gov law 401AC0000000064, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-3251-226/art-11/par-17: 医療法第一条の五第二項 → 医療法 第一条の五第二項 (Article 1-5, paragraph (2)), art-1-5/par-2 — https://japanlaw.org/en/medical-care-act/art-1-5/par-2 · https://japanlaw.org/l/323AC0000000205/art-1-5/par-2
- suppl-3251-226/art-11/par-17: この項 → 地方税法 附則第十一条第十七項 (Supplementary Provisions, Article 11, paragraph (17)), suppl-3251-226/art-11/par-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-17
- suppl-3251-226/art-11/par-17: 同法第三十条の四第二項第十一号 → 医療法 第三十条の四第二項第十一号 (Article 30-4, paragraph (2), item (xi)), art-30-4/par-2/item-11 — https://japanlaw.org/en/medical-care-act/art-30-4/par-2/item-11 · https://japanlaw.org/l/323AC0000000205/art-30-4/par-2/item-11

## Cited by

23 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1
- 地方税法 附則第十一条第二項（不動産取得税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-2
- 地方税法 附則第十一条第三項（不動産取得税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-3
- 地方税法 附則第十一条第四項（不動産取得税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-4
- 地方税法 附則第十一条第十二項（不動産取得税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12
- 地方税法 附則第十一条第十二項第一号（不動産取得税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-1
- 地方税法 附則第十一条第十二項第二号イ（不動産取得税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-12/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-12/item-2/sub-1
- 地方税法 附則第十一条第十七項（不動産取得税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-17
- 地方税法 附則第十一条の五第三項（宅地評価土地の取得に対して課する不動産取得税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-3
- 地方税法 附則第十一条の六第一項（不動産の価格の決定の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-6/par-1
- 地方税法 附則第九条第三項（不動産取得税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-9/par-3
- 地方税法 附則第四条第三項（不動産取得税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-4/par-3
- 地方税法 附則第四条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-4
- 地方税法 附則第四条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-5
- 地方税法 附則第五条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-6
- 地方税法 附則第五条第七項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-7
- 地方税法 附則第六条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/par-5
- 地方税法 附則第四条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-4/par-3
- 地方税法 附則第八条第十四項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-14
- 地方税法 附則第四条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4/par-4
- 地方税法 附則第十一条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-11/par-2
- 地方税法 附則第八条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-46/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-46/art-8/par-1
- 地方税法 附則第八条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-8/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-076, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-199, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27