# 地方税法 / Local Tax Act — 第四十四条の三 (Supplementary Provisions, Article 44-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-3. 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: 第四十四条の三 (Supplementary Provisions, Article 44-3)（東日本大震災に係る買換資産の取得期間等の延長の特例） — address `suppl-3251-226/art-44-3` - 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-44-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-3 - 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. --- ### 第四十四条の三（東日本大震災に係る買換資産の取得期間等の延長の特例） — Special Provisions on Extension of the Acquisition Period for Replacement Assets, etc. Relating to the Great East Japan Earthquake caption: machine translation, not official suppl-3251-226/art-44-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-3 **第一項** 附則第四条第二項の規定の適用を受ける道府県民税の所得割の納税義務者（平成二十二年一月一日から平成二十三年三月十一日までの間に同条第一項第一号に規定する譲渡資産の譲渡をした者に限る。）が、東日本大震災に起因するやむを得ない事情により、同号に規定する買換資産を同号に規定する特定譲渡の日の属する年の前年一月一日から当該特定譲渡の日の属する年の翌年十二月三十一日までの期間（以下この項及び第三項において「取得期間」という。）内に取得（同号に規定する取得をいう。以下この項及び第三項において同じ。）をすることが困難となつた場合において、当該取得期間の初日から当該取得期間を経過した日以後二年以内の日で政令で定める日までの期間内に当該買換資産の取得をする見込みであり、かつ、総務省令で定めるところにより市町村長の承認を受けたとき（震災特例法第十二条第二項の税務署長の承認を受けたときを含む。）は、当該取得期間の初日から当該政令で定める日までの期間を取得期間とみなして、附則第四条の規定を適用する。 suppl-3251-226/art-44-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-3/par-1 Where a person liable for the income levy of prefectural inhabitant tax who is subject to the provisions of Article 4, paragraph (2) of the Supplementary Provisions (limited to a person who transferred a transferred asset prescribed in paragraph (1), item (i) of that Article during the period from January 1, 2010 to March 11, 2011) has found it difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to make the acquisition (meaning the acquisition prescribed in that item; the same applies hereinafter in this paragraph and paragraph (3)) of a replacement asset prescribed in that item within the period from January 1 of the year preceding the year that includes the day of the specified transfer prescribed in that item to December 31 of the year following the year that includes the day of that specified transfer (hereinafter in this paragraph and paragraph (3) referred to as the "acquisition period"), and the person is expected to acquire that replacement asset within the period from the first day of that acquisition period to a day specified by Cabinet Order that falls within two years after the day on which that acquisition period has elapsed, and has obtained the approval of the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications (including where the person has obtained the approval of the district director under Article 12, paragraph (2) of the Earthquake Special Provisions Act), the provisions of Article 4 of the Supplementary Provisions apply, deeming the period from the first day of that acquisition period to that day specified by Cabinet Order to be the acquisition period. machine translation, not official **第二項** 附則第三十四条の二第二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二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-44-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-3/par-2 Where all or part of a transfer of land, etc. that has been subject to the provisions of Article 34-2, paragraph (2) 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 (2) 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 (2) of the Supplementary Provisions. machine translation, not official **第三項** 附則第四条第八項の規定の適用を受ける市町村民税の所得割の納税義務者（平成二十二年一月一日から平成二十三年三月十一日までの間に同条第一項第一号に規定する譲渡資産の譲渡をした者に限る。）が、東日本大震災に起因するやむを得ない事情により、同号に規定する買換資産を取得期間内に取得をすることが困難となつた場合において、当該取得期間の初日から当該取得期間を経過した日以後二年以内の日で政令で定める日までの期間内に当該買換資産の取得をする見込みであり、かつ、総務省令で定めるところにより市町村長の承認を受けたとき（震災特例法第十二条第二項の税務署長の承認を受けたときを含む。）は、当該取得期間の初日から当該政令で定める日までの期間を取得期間とみなして、附則第四条の規定を適用する。 suppl-3251-226/art-44-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-3/par-3 Where a person liable for the income levy of municipal inhabitant tax who is subject to the provisions of Article 4, paragraph (8) of the Supplementary Provisions (limited to a person who transferred a transferred asset prescribed in paragraph (1), item (i) of that Article during the period from January 1, 2010 to March 11, 2011) has found it difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to make the acquisition of a replacement asset prescribed in that item within the acquisition period, and the person is expected to acquire that replacement asset within the period from the first day of that acquisition period to a day specified by Cabinet Order that falls within two years after the day on which that acquisition period has elapsed, and has obtained the approval of the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications (including where the person has obtained the approval of the district director under Article 12, paragraph (2) of the Earthquake Special Provisions Act), the provisions of Article 4 of the Supplementary Provisions apply, deeming the period from the first day of that acquisition period to that day specified by Cabinet Order to be the acquisition period. machine translation, not official **第四項** 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。 suppl-3251-226/art-44-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-3/par-4 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. machine translation, not official --- ## Cites - suppl-3251-226/art-44-3/par-1: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3251-226/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-2 - suppl-3251-226/art-44-3/par-1: 同条第一項第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1/item-1 - suppl-3251-226/art-44-3/par-1: この項 → 地方税法 附則第四十四条の三第一項 (Supplementary Provisions, Article 44-3, paragraph (1)), suppl-3251-226/art-44-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-3/par-1 - suppl-3251-226/art-44-3/par-1: 第三項 → 地方税法 附則第四十四条の三第三項 (Supplementary Provisions, Article 44-3, paragraph (3)), suppl-3251-226/art-44-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-3/par-3 - suppl-3251-226/art-44-3/par-1: 震災特例法第十二条第二項 → e-Gov law 423AC0000000029, 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — not held in this collection - suppl-3251-226/art-44-3/par-1: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4 - suppl-3251-226/art-44-3/par-2: 附則第三十四条の二第二項 → 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-44-3/par-2: 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-44-3/par-2: 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-44-3/par-2: 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-44-3/par-2: 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-44-3/par-2: 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 - suppl-3251-226/art-44-3/par-3: 附則第四条第八項 → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-3251-226/art-4/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-8 - suppl-3251-226/art-44-3/par-3: 同条第一項第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1/item-1 - suppl-3251-226/art-44-3/par-3: 震災特例法第十二条第二項 → e-Gov law 423AC0000000029, 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — not held in this collection - suppl-3251-226/art-44-3/par-3: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4 - suppl-3251-226/art-44-3/par-4: 附則第三十四条の二第五項 → 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-44-3/par-4: 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-44-3/par-4: 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-44-3/par-4: 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-44-3/par-4: 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-44-3/par-4: 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 3 provisions cite this one. No official source publishes this direction. - 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 附則第四十四条の三第一項（東日本大震災に係る買換資産の取得期間等の延長の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-3/par-1 - 地方税法 附則第四十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-47/par-1 --- ## 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-20261027T214204-224, 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