# 地方税法 / Local Tax Act — 第六十二条 (Supplementary Provisions, Article 62) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-62. 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: 第六十二条 (Supplementary Provisions, Article 62)（新型コロナウイルス感染症等に係る耐震基準不適合既存住宅の取得に対する不動産取得税の減額等の特例） — address `suppl-3251-226/art-62` - 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-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-62 - 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. --- ### 第六十二条（新型コロナウイルス感染症等に係る耐震基準不適合既存住宅の取得に対する不動産取得税の減額等の特例） — Special Provisions on Reduction, etc. of Real Property Acquisition Tax on the Acquisition of Existing Houses Not Meeting Earthquake Resistance Standards Relating to the Novel Coronavirus Disease, etc. caption: machine translation, not official suppl-3251-226/art-62 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-62 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-62 **第一項** 第七十三条の二十四第三項に規定する耐震基準不適合既存住宅を取得し、当該耐震基準不適合既存住宅の第七十三条の二十七の二第一項に規定する耐震改修に係る契約を政令で定める日までに締結している個人が、新型コロナウイルス感染症及びそのまん延防止のための措置の影響により当該耐震改修をして当該耐震基準不適合既存住宅をその取得の日から六月以内にその者の居住の用に供することができなかつた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場合において、当該耐震改修をして当該耐震基準不適合既存住宅を令和四年三月三十一日までにその者の居住の用に供したとき（当該耐震基準不適合既存住宅を当該耐震改修の日から六月以内にその者の居住の用に供した場合に限る。）は、同項の規定の適用については、同項中「当該耐震基準不適合既存住宅を取得した日から六月以内に、当該」とあるのは「当該」と、「行い」とあるのは「行い、当該住宅の当該耐震改修の日から六月以内に」とする。 suppl-3251-226/art-62/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-62/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-62/par-1 Where an individual who has acquired an existing house not meeting earthquake resistance standards prescribed in Article 73-24, paragraph (3) and has, by the day specified by Cabinet Order, concluded a contract for the seismic retrofit prescribed in Article 73-27-2, paragraph (1) of that existing house not meeting earthquake resistance standards is certified, as provided by Order of the Ministry of Internal Affairs and Communications, as having been unable, due to the impact of the novel coronavirus disease and measures to prevent its spread, to carry out that seismic retrofit and use that existing house not meeting earthquake resistance standards as the individual's residence within six months from the day of its acquisition, and has carried out that seismic retrofit and used that existing house not meeting earthquake resistance standards as the individual's residence by March 31, 2022 (limited to the case where the individual used that existing house not meeting earthquake resistance standards as the individual's residence within six months from the day of that seismic retrofit), with regard to the application of that paragraph, in that paragraph, "within six months from the day of acquiring that existing house not meeting earthquake resistance standards, carries out" is deemed to be replaced with "carries out", and "carries out seismic retrofitting on that existing house (meaning seismic retrofitting prescribed in Article 2, paragraph (2) of the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 123 of 1995), excluding partial removal and site preparation)" with "carries out seismic retrofitting on that existing house (meaning seismic retrofitting prescribed in Article 2, paragraph (2) of the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 123 of 1995), excluding partial removal and site preparation), within six months from the day of that seismic retrofitting of that dwelling,". machine translation, not official **第二項** 前項の規定の適用がある場合における第七十三条の二十五第一項及び第七十三条の二十七の二第二項の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。 第七十三条の二十五第一項 一年六月以内、同項第二号 当該土地の上にある耐震基準不適合既存住宅の耐震改修（第七十三条の二十七の二第一項に規定する耐震改修をいう。以下この項において同じ。）の日後六月以内の日まで、前条第三項第二号 から六月以内 から当該土地の上にある耐震基準不適合既存住宅の耐震改修の日後六月以内の日まで 第七十三条の二十七の二第二項 六月以内 同項の耐震改修の日後六月以内の日まで suppl-3251-226/art-62/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-62/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-62/par-2 With regard to the application of Article 73-25, paragraph (1) and Article 73-27-2, paragraph (2) where the provisions of the preceding paragraph apply, the words set out in the middle column of the following table in the provisions set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively. Article 73-25, paragraph (1) within one year and six months, item (ii) of that paragraph until a day within six months after the date of the seismic retrofit (meaning the seismic retrofit prescribed in Article 73-27-2, paragraph (1); the same applies hereinafter in this paragraph) of the existing house not meeting earthquake resistance standards on that land, paragraph (3), item (ii) of the preceding Article within six months from from the day of acquisition of that land until a day within six months after the date of the seismic retrofit of the existing house not meeting earthquake resistance standards on that land Article 73-27-2, paragraph (2) within six months until a day within six months after the date of the seismic retrofit under that paragraph machine translation, not official --- ## Cites - suppl-3251-226/art-62/par-1: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1 - suppl-3251-226/art-62/par-2: 前項 → 地方税法 附則第六十二条第一項 (Supplementary Provisions, Article 62, paragraph (1)), suppl-3251-226/art-62/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-62/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-62/par-1 - suppl-3251-226/art-62/par-2: 第七十三条の二十五第一項 → 地方税法 第七十三条の二十五第一項 (Article 73-25, paragraph (1)), art-73-25/par-1 — https://japanlaw.org/en/local-tax-act/art-73-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-25/par-1 - suppl-3251-226/art-62/par-2: 第七十三条の二十七の二第二項 → 地方税法 第七十三条の二十七の二第二項 (Article 73-27-2, paragraph (2)), art-73-27-2/par-2 — https://japanlaw.org/en/local-tax-act/art-73-27-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-2 - suppl-3251-226/art-62/par-2: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五十九条第一項（新型コロナウイルス感染症等に係る徴収猶予の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1 - 地方税法 附則第六十二条第二項（新型コロナウイルス感染症等に係る耐震基準不適合既存住宅の取得に対する不動産取得税の減額等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-62/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-62/par-2 --- ## 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-20261027T214204-227, 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