# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十一条の二 (Article 91-2)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- 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: 第九十一条の二 (Article 91-2)（自然災害の被災者が作成する代替建物の取得又は新築等に係る不動産譲渡契約書等の印紙税の非課税） — address `art-91-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-91-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-91-2
- 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.

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### 第九十一条の二（自然災害の被災者が作成する代替建物の取得又は新築等に係る不動産譲渡契約書等の印紙税の非課税） — Stamp Tax Exemption for Real Property Transfer Contract Documents, etc. Prepared by Disaster Victims of Natural Disasters for the Acquisition or New Construction, etc. of Replacement Buildings
<sup>caption: machine translation, not official</sup>
<sup>art-91-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-91-2 · https://japanlaw.org/l/332AC0000000026/art-91-2</sup>

  **第一項**  自然災害（被災者生活再建支援法第二条第二号に規定する政令で定める自然災害をいう。以下この項において同じ。）の被災者であつて政令で定めるもの又はその者の相続人その他の政令で定める者（次項において「被災者」という。）が、次の各号のいずれかに該当する場合に作成する不動産譲渡契約書等（不動産譲渡契約書又は建設工事請負契約書をいう。次項において同じ。）のうち、当該自然災害の発生した日から同日以後五年を経過する日までの間に作成されるものについては、政令で定めるところにより、印紙税を課さない。
  <sup>art-91-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1</sup>
  Stamp tax is not imposed, pursuant to the provisions of Cabinet Order, on a real property transfer contract document, etc. (meaning a real property transfer contract document or a construction work contract document; the same applies in the following paragraph) that a disaster victim of a natural disaster (meaning a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims; the same applies hereinafter in this paragraph) who is specified by Cabinet Order, or that person's heir or any other person specified by Cabinet Order (referred to as a "disaster victim" in the following paragraph), prepares in a case falling under any of the following items, and that is prepared during the period from the day on which the natural disaster occurred until the day on which five years have elapsed from that day:
  <sup>machine translation, not official</sup>

    **一**  自然災害により滅失した建物又は自然災害により損壊したため取り壊した建物（第三号において「滅失等建物」という。）が所在した土地を譲渡する場合
    <sup>art-91-2/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-1</sup>
    in the case of transferring land on which a building destroyed by a natural disaster, or a building demolished because it was damaged by a natural disaster (referred to as a "building destroyed, etc." in item (iii)), was located;
    <sup>machine translation, not official</sup>

    **二**  自然災害により損壊した建物（第六号において「損壊建物」という。）を譲渡する場合
    <sup>art-91-2/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-2</sup>
    in the case of transferring a building damaged by a natural disaster (referred to as a "damaged building" in item (vi));
    <sup>machine translation, not official</sup>

    **三**  滅失等建物に代わるものとして政令で定める建物（以下この項において「代替建物」という。）の敷地の用に供する土地を取得する場合
    <sup>art-91-2/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-3</sup>
    in the case of acquiring land to be used as the site of a building specified by Cabinet Order as one replacing a building destroyed, etc. (referred to as a "replacement building" in this paragraph);
    <sup>machine translation, not official</sup>

    **四**  代替建物を取得する場合
    <sup>art-91-2/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-4</sup>
    in the case of acquiring a replacement building;
    <sup>machine translation, not official</sup>

    **五**  代替建物を新築する場合
    <sup>art-91-2/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-5</sup>
    in the case of newly constructing a replacement building;
    <sup>machine translation, not official</sup>

    **六**  損壊建物を修繕する場合
    <sup>art-91-2/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-6</sup>
    in the case of repairing a damaged building.
    <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、同項の規定の適用を受ける被災者（以下この項において「非課税被災者」という。）と当該非課税被災者以外の者とが共同で作成した不動産譲渡契約書等については、当該非課税被災者が保存するものは当該非課税被災者が作成したものとみなし、当該非課税被災者以外の者が保存するものは当該非課税被災者以外の者が作成したものとみなす。
  <sup>art-91-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-2</sup>
  In the case referred to in the preceding paragraph, with regard to a real property transfer contract document, etc. jointly prepared by a disaster victim to whom the provisions of that paragraph apply (referred to as a "tax-exempt disaster victim" in this paragraph) and a person other than that tax-exempt disaster victim, the document kept by the tax-exempt disaster victim is deemed to have been prepared by the tax-exempt disaster victim, and the document kept by the person other than the tax-exempt disaster victim is deemed to have been prepared by the person other than the tax-exempt disaster victim.
  <sup>machine translation, not official</sup>

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## Cites
- art-91-2/par-1: 被災者生活再建支援法第二条第二号 → e-Gov law 410AC0100000066, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-91-2/par-1: この項 → 租税特別措置法 第九十一条の二第一項 (Article 91-2, paragraph (1)), art-91-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1
- art-91-2/par-1: 次項 → 租税特別措置法 第九十一条の二第二項 (Article 91-2, paragraph (2)), art-91-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-2
- art-91-2/par-1/item-1: 第三号 → 租税特別措置法 第九十一条の二第一項第三号 (Article 91-2, paragraph (1), item (iii)), art-91-2/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-3
- art-91-2/par-1/item-2: 第六号 → 租税特別措置法 第九十一条の二第一項第六号 (Article 91-2, paragraph (1), item (vi)), art-91-2/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-6
- art-91-2/par-1/item-3: この項 → 租税特別措置法 第九十一条の二第一項 (Article 91-2, paragraph (1)), art-91-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1
- art-91-2/par-2: 前項 → 租税特別措置法 第九十一条の二第一項 (Article 91-2, paragraph (1)), art-91-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1
- art-91-2/par-2: この項 → 租税特別措置法 第九十一条の二第二項 (Article 91-2, paragraph (2)), art-91-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-2

## Cited by

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

- 租税特別措置法 第九十一条第一項（不動産の譲渡に関する契約書等に係る印紙税の税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/art-91/par-1
- 租税特別措置法 第九十一条第二項（不動産の譲渡に関する契約書等に係る印紙税の税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/art-91/par-2
- 租税特別措置法 第九十一条の二第一項（自然災害の被災者が作成する代替建物の取得又は新築等に係る不動産譲渡契約書等の印紙税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1
- 租税特別措置法 第九十一条の二第一項第一号（自然災害の被災者が作成する代替建物の取得又は新築等に係る不動産譲渡契約書等の印紙税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-1
- 租税特別措置法 第九十一条の二第一項第二号（自然災害の被災者が作成する代替建物の取得又は新築等に係る不動産譲渡契約書等の印紙税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-2
- 租税特別措置法 第九十一条の二第一項第三号（自然災害の被災者が作成する代替建物の取得又は新築等に係る不動産譲渡契約書等の印紙税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-3
- 租税特別措置法 第九十一条の二第二項（自然災害の被災者が作成する代替建物の取得又は新築等に係る不動産譲渡契約書等の印紙税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-2
- 租税特別措置法 附則第九十四条第一項（印紙税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94/par-1
- 租税特別措置法 附則第九十四条第二項（印紙税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-254, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07