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Article 73-13Tax Base of the Real Property Acquisition Tax

第七十三条の十三（不動産取得税の課税標準）

The tax base of the real property acquisition tax is the price of the real property at the time it is acquired.

不動産取得税の課税標準は、不動産を取得した時における不動産の価格とする。

The tax base of real property acquisition tax imposed in the case where the reconstruction of a house is deemed to be the acquisition of a house is the amount by which the price has increased due to that reconstruction.

家屋の改築をもつて家屋の取得とみなした場合に課する不動産取得税の課税標準は、当該改築に因り増加した価格とする。

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Cited by1

Supplementary Provisions, Article 11-5, paragraph (1)
Special Provisions on the Tax Base of Real Property Acquisition Tax Imposed on the Acquisition of Land Valued as Building Land
“Article 73-13, paragraph (1)”

Defined terms1

price
価格（かかく）
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
当該土地又は家屋に係る固定資産税の課税標準となるべき価格（第三百四十九条の三第九項から第十一項まで、第二十一項から第二十三項まで、第二十五項、第二十七項から第三十項まで、第三十二項又は第三十三項の規定の適用を受ける土地又は家屋にあつては、その価格にそれぞれ当該各項に定める率を乗じて得た額）
Article 702, paragraph (2)See it in the glossary

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as amended by Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026)地方税法等の一部を改正する法律

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Article 73-13Tax Base of the Real Property Acquisition Tax