# 地方税法 / Local Tax Act — 第三十四条の二の二 (Supplementary Provisions, Article 34-2-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2-2. 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. - 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: 第三十四条の二の二 (Supplementary Provisions, Article 34-2-2)（阪神・淡路大震災に係る確定優良住宅地等予定地に係る期間の延長の特例） — address `suppl-3251-226/art-34-2-2` - 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-34-2-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2-2 - 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. --- ### 第三十四条の二の二（阪神・淡路大震災に係る確定優良住宅地等予定地に係る期間の延長の特例） — Special Provisions on Extension of the Period for a Determined Site for Constructing a Superior Residential Area, etc. in Relation to the Great Hanshin-Awaji Earthquake caption: machine translation, not official suppl-3251-226/art-34-2-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2-2 **第一項** 前条第二項又は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、阪神・淡路大震災に起因するやむを得ない事情により、これらの規定に規定する期間（その末日が平成七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、平成八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前条第二項又は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。 suppl-3251-226/art-34-2-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2-2/par-1 Where all or part of the transfer of land, etc. to which paragraph (2) or (5) of the preceding Article was applied has become difficult to fall under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the period prescribed in those provisions (limited to a period whose last day is December 31, 1995), due to unavoidable circumstances arising from the Great Hanshin-Awaji Earthquake, 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 to be found that all or part of that transfer will come to fall under a transfer of land, etc. set forth in those provisions during the period up to a date specified by Cabinet Order that is within two years counting from January 1, 1996, the preceding Article applies by deeming the period from the date of that transfer to that date specified by Cabinet Order to be the period prescribed in paragraph (2) or (5) of the preceding Article. machine translation, not official --- ## Cites - suppl-3251-226/art-34-2-2/par-1: 前条第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-2 - suppl-3251-226/art-34-2-2/par-1: 第五項 → 地方税法 附則第三十四条の二第五項 (Supplementary Provisions, Article 34-2, paragraph (5)), suppl-3251-226/art-34-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-5 - suppl-3251-226/art-34-2-2/par-1: 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 → 租税特別措置法 第三十一条の二第二項第十三号 (Article 31-2, paragraph (2), item (xiii)), art-31-2/par-2/item-13 — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13 - suppl-3251-226/art-34-2-2/par-1: 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 → 租税特別措置法 第三十一条の二第二項第十四号 (Article 31-2, paragraph (2), item (xiv)), art-31-2/par-2/item-14 — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14 - suppl-3251-226/art-34-2-2/par-1: 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 → 租税特別措置法 第三十一条の二第二項第十五号 (Article 31-2, paragraph (2), item (xv)), art-31-2/par-2/item-15 — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15 - suppl-3251-226/art-34-2-2/par-1: 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 → 租税特別措置法 第三十一条の二第二項第十六号 (Article 31-2, paragraph (2), item (xvi)), art-31-2/par-2/item-16 — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-16 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-16 - suppl-3251-226/art-34-2-2/par-1: 同条 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 ## Cited by 8 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 附則第三十四条の二第一項（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1/item-3 - 地方税法 附則第二条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-2/par-2 - 地方税法 附則第六条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-6/par-3 - 地方税法 附則第四条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-5 - 地方税法 附則第八条第五項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-8/par-5 - 地方税法 附則第二十一条第六項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-6 --- ## 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-20261027T202151-261, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-261, 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