# 地方税法 / Local Tax Act — 第五十一条 (Supplementary Provisions, Article 51) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51. 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: 第五十一条 (Supplementary Provisions, Article 51)（東日本大震災による被災家屋の代替家屋等の取得に係る不動産取得税の課税標準の特例） — address `suppl-3251-226/art-51` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51 - 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. --- ### 第五十一条（東日本大震災による被災家屋の代替家屋等の取得に係る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 Relating to the Acquisition of Substitute Houses, etc. for Houses Damaged in the Great East Japan Earthquake caption: machine translation, not official suppl-3251-226/art-51 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51 **第一項** 東日本大震災により滅失し、又は損壊した家屋（福島県の区域内に所在し、又は所在していたものに限る。以下この項において「被災家屋」という。）の所有者その他の政令で定める者が、当該被災家屋に代わるものと道府県知事が認める家屋（以下この項及び次項において「代替家屋」という。）の取得をした場合における当該代替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、当該取得が令和八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、価格に当該代替家屋の床面積に対する当該被災家屋の床面積の割合（当該割合が一を超える場合は、一）を乗じて得た額を価格から控除するものとする。 suppl-3251-226/art-51/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-1 With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of a replacement house in the case where the owner of a house that was destroyed or damaged due to the Great East Japan Earthquake (limited to one located, or that was located, within the area of Fukushima Prefecture; hereinafter in this paragraph referred to as the "disaster-stricken house") or another person specified by Cabinet Order has acquired a house that the prefectural governor finds to be a replacement for that disaster-stricken house (hereinafter in this paragraph and the following paragraph referred to as the "replacement house"), only when that acquisition was made during the period from April 1, 2026 to March 31, 2029, the amount obtained by multiplying the price by the ratio of the floor area of the disaster-stricken house to the floor area of the replacement house (one, where that ratio exceeds one) is to be deducted from the price. machine translation, not official **第二項** 東日本大震災により滅失し、又は損壊した家屋の敷地の用に供されていた土地（福島県の区域内にあるものに限る。以下この項において「従前の土地」という。）の所有者その他の政令で定める者が、代替家屋の敷地の用に供する土地で当該従前の土地に代わるものと道府県知事が認める土地の取得を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、当該取得が令和八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、価格に当該土地の面積に対する当該従前の土地の面積の割合（当該割合が一を超える場合は、一）を乗じて得た額を価格から控除するものとする。 suppl-3251-226/art-51/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-2 With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of land in the case where the owner of land that was used as the site of a house that was destroyed or damaged due to the Great East Japan Earthquake (limited to land within the area of Fukushima Prefecture; hereinafter in this paragraph referred to as the "former land") or another person specified by Cabinet Order has acquired land to be used as the site of a replacement house that the prefectural governor finds to be a replacement for that former land, only when that acquisition was made during the period from April 1, 2026 to March 31, 2029, the amount obtained by multiplying the price by the ratio of the area of the former land to the area of that land (one, where that ratio exceeds one) is to be deducted from the price. machine translation, not official **第三項** 平成二十三年三月十一日に発生した東北地方太平洋沖地震に伴う原子力発電所の事故（以下単に「原子力発電所の事故」という。）に関して原子力災害対策特別措置法（平成十一年法律第百五十六号）第二十条第二項の規定により原子力災害対策本部長（同法第十七条第一項に規定する原子力災害対策本部長をいう。以下同じ。）が市町村長又は都道府県知事に対して行つた附則第五十五条第一項第一号に掲げる指示の対象区域（原子力発電所の事故に関して同法第二十条第二項の規定により原子力災害対策本部長が市町村長又は都道府県知事に対して行つた指示において近く同号に掲げる指示が解除される見込みであるとされた区域を除く。附則第五十四条第一項において「避難指示区域」という。）のうち当面の居住に適さない区域として総務大臣が指定して公示した区域（以下「居住困難区域」という。）内に当該居住困難区域を指定する旨の公示があつた日において所在していた家屋（以下この項において「対象区域内家屋」という。）の同日における所有者その他の政令で定める者が、当該対象区域内家屋に代わるものと道府県知事が認める家屋（以下この項及び次項において「代替家屋」という。）の取得をした場合における当該代替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、当該取得が同日から当該居住困難区域の指定を解除する旨の公示があつた日から起算して三月（代替家屋が同日後に新築されたものであるときは、一年）を経過する日までの間に行われたときに限り、価格に当該代替家屋の床面積に対する当該対象区域内家屋の床面積の割合（当該割合が一を超える場合は、一）を乗じて得た額を価格から控除するものとする。 suppl-3251-226/art-51/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-3 With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of a replacement house in the case where the owner, as of the day on which the public notice designating an area unfit for habitation was given, or another person specified by Cabinet Order, of a house (hereinafter in this paragraph referred to as a "house in a designated area") that was located on that day within an area designated and publicly notified by the Minister for Internal Affairs and Communications as not suitable for residence for the time being (hereinafter referred to as an "area unfit for habitation"), among the areas subject to the instruction listed in Article 55, paragraph (1), item (i) of the Supplementary Provisions that was given, in relation to the nuclear power plant accident accompanying the Tohoku Region Pacific Coast Earthquake that occurred on March 11, 2011 (hereinafter simply referred to as the "nuclear power plant accident"), pursuant to the provisions of Article 20, paragraph (2) of the Act on Special Measures for Responding to Nuclear Disasters (Act No. 156 of 1999), by the Director-General of the Nuclear Emergency Response Headquarters (meaning the Director-General of the Nuclear Emergency Response Headquarters prescribed in Article 17, paragraph (1) of that Act; the same applies hereinafter) to a mayor of a municipality or a governor of a prefecture (excluding an area stated, in an instruction given in relation to the nuclear power plant accident to a mayor of a municipality or a governor of a prefecture by the Director-General of the Nuclear Emergency Response Headquarters pursuant to the provisions of Article 20, paragraph (2) of that Act, to be one in which the instruction listed in that item is expected to be lifted soon; referred to as an "evacuation instruction area" in Article 54, paragraph (1) of the Supplementary Provisions), has acquired a house that the prefectural governor finds to be a replacement for that house in a designated area (hereinafter in this paragraph and the following paragraph referred to as the "replacement house"), only when that acquisition was made during the period from that day until the day on which three months (one year, where the replacement house was newly constructed after that day) have elapsed counted from the day on which the public notice lifting the designation of that area unfit for habitation was given, the amount obtained by multiplying the price by the ratio of the floor area of the house in a designated area to the floor area of the replacement house (one, where that ratio exceeds one) is to be deducted from the price. machine translation, not official **第四項** 居住困難区域を指定する旨の公示があつた日において当該居住困難区域内に所在していた家屋の敷地の用に供されていた土地（以下この項において「対象土地」という。）の同日における所有者その他の政令で定める者が、代替家屋の敷地の用に供する土地で当該対象土地に代わるものと道府県知事が認める土地の取得を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、当該取得が同日から当該居住困難区域の指定を解除する旨の公示があつた日から起算して三月を経過する日までの間に行われたときに限り、価格に当該土地の面積に対する当該対象土地の面積の割合（当該割合が一を超える場合は、一）を乗じて得た額を価格から控除するものとする。 suppl-3251-226/art-51/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-4 With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of land in the case where the owner, as of the day on which the public notice designating an area unfit for habitation was given, or another person specified by Cabinet Order, of land that was used as the site of a house located within that area unfit for habitation on that day (hereinafter in this paragraph referred to as the "site land in a designated area") has acquired land to be used as the site of a replacement house that the prefectural governor finds to be a replacement for that site land in a designated area, only when that acquisition was made during the period from that day until the day on which three months have elapsed counted from the day on which the public notice lifting the designation of that area unfit for habitation was given, the amount obtained by multiplying the price by the ratio of the area of the site land in a designated area to the area of that land (one, where that ratio exceeds one) is to be deducted from the price. machine translation, not official **第五項** 居住困難区域を指定する旨の公示があつた日において当該居住困難区域内に所在していた農用地（農業経営基盤強化促進法第四条第一項第一号に規定する農用地をいう。）（以下この項において「対象区域内農用地」という。）の同日における所有者（農業を営む者に限る。）その他の政令で定める者が、当該対象区域内農用地に代わるものと道府県知事が認める農用地の取得をした場合における当該農用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、当該取得が同日から当該居住困難区域の指定を解除する旨の公示があつた日から起算して三月を経過する日までの間に行われたときに限り、価格に当該農用地の面積に対する当該対象区域内農用地の面積の割合（当該割合が一を超える場合は、一）を乗じて得た額を価格から控除するものとする。 suppl-3251-226/art-51/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-5 With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of agricultural land in the case where the owner (limited to one engaged in agriculture), as of the day on which the public notice designating an area unfit for habitation was given, or another person specified by Cabinet Order, of agricultural land (meaning agricultural land prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation) that was located within that area unfit for habitation on that day (hereinafter in this paragraph referred to as the "agricultural land in a designated area") has acquired agricultural land that the prefectural governor finds to be a replacement for that agricultural land in a designated area, only when that acquisition was made during the period from that day until the day on which three months have elapsed counted from the day on which the public notice lifting the designation of that area unfit for habitation was given, the amount obtained by multiplying the price by the ratio of the area of the agricultural land in a designated area to the area of that agricultural land (one, where that ratio exceeds one) is to be deducted from the price. machine translation, not official **第六項** 前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-51/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-6 Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-51/par-1: この項 → 地方税法 附則第五十一条第一項 (Supplementary Provisions, Article 51, paragraph (1)), suppl-3251-226/art-51/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-1 - suppl-3251-226/art-51/par-1: 次項 → 地方税法 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-3251-226/art-51/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-2 - suppl-3251-226/art-51/par-2: この項 → 地方税法 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-3251-226/art-51/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-2 - suppl-3251-226/art-51/par-3: 原子力災害対策特別措置法（平成十一年法律第百五十六号）第二十条第二項 → e-Gov law 411AC0000000156, 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — not held in this collection - suppl-3251-226/art-51/par-3: 同法第十七条第一項 → e-Gov law 411AC0000000156, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection - suppl-3251-226/art-51/par-3: 附則第五十五条第一項第一号 → 地方税法 附則第五十五条第一項第一号 (Supplementary Provisions, Article 55, paragraph (1), item (i)), suppl-3251-226/art-55/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-55/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-55/par-1/item-1 - suppl-3251-226/art-51/par-3: 附則第五十四条第一項 → 地方税法 附則第五十四条第一項 (Supplementary Provisions, Article 54, paragraph (1)), suppl-3251-226/art-54/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1 - suppl-3251-226/art-51/par-3: この項 → 地方税法 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-3251-226/art-51/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-3 - suppl-3251-226/art-51/par-3: 次項 → 地方税法 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-3251-226/art-51/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-4 - suppl-3251-226/art-51/par-4: この項 → 地方税法 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-3251-226/art-51/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-4 - suppl-3251-226/art-51/par-5: 農業経営基盤強化促進法第四条第一項第一号 → e-Gov law 355AC0000000065, 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — not held in this collection - suppl-3251-226/art-51/par-5: この項 → 地方税法 附則第五十一条第五項 (Supplementary Provisions, Article 51, paragraph (5)), suppl-3251-226/art-51/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-5 - suppl-3251-226/art-51/par-6: 前各項 → 地方税法 附則第五十一条第一項 (Supplementary Provisions, Article 51, paragraph (1)), suppl-3251-226/art-51/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-1 - suppl-3251-226/art-51/par-6: 前各項 → 地方税法 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-3251-226/art-51/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-2 - suppl-3251-226/art-51/par-6: 前各項 → 地方税法 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-3251-226/art-51/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-3 - suppl-3251-226/art-51/par-6: 前各項 → 地方税法 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-3251-226/art-51/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-4 - suppl-3251-226/art-51/par-6: 前各項 → 地方税法 附則第五十一条第五項 (Supplementary Provisions, Article 51, paragraph (5)), suppl-3251-226/art-51/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-5 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五十一条第一項（東日本大震災による被災家屋の代替家屋等の取得に係る不動産取得税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-1 - 地方税法 附則第五十一条第二項（東日本大震災による被災家屋の代替家屋等の取得に係る不動産取得税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-2 - 地方税法 附則第五十一条第三項（東日本大震災による被災家屋の代替家屋等の取得に係る不動産取得税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-3 - 地方税法 附則第五十一条第四項（東日本大震災による被災家屋の代替家屋等の取得に係る不動産取得税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-4 - 地方税法 附則第五十一条第五項（東日本大震災による被災家屋の代替家屋等の取得に係る不動産取得税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-5 - 地方税法 附則第五十一条第六項（東日本大震災による被災家屋の代替家屋等の取得に係る不動産取得税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-6 - 地方税法 附則第二条第一項（平成二十三年四月二十一日における警戒区域設定指示区域に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-96/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-2/par-1 - 地方税法 附則第二条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-120/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-120/art-2/par-2 - 地方税法 附則第十五条第一項（総務大臣が施行日以後最初に指定して公示した居住困難区域等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15/par-1 - 地方税法 附則第十八条第十五項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-18/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-15 - 地方税法 附則第八条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-8/par-6 - 地方税法 附則第八条第七項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-8/par-7 --- ## 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-20261027T214204-192, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-225, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-005, 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