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Article 73-5Non-Taxation of Real Property Acquisition Tax on the Acquisition of Real Property by Public Land Development Corporations
第七十三条の五（土地開発公社の不動産の取得に対する不動産取得税の非課税）
Prefectures may not impose real property acquisition tax on the acquisition of real property in the case where a public land development corporation acquires real property specified by Cabinet Order that it uses for the services prescribed in Article 17, paragraph (1), item (i) or (ii), or paragraph (2), item (i) of the Act on Advancement of Expansion of Public Lands (Act No. 66 of 1972).
道府県は、土地開発公社が公有地の拡大の推進に関する法律（昭和四十七年法律第六十六号）第十七条第一項第一号若しくは第二号又は第二項第一号に規定する業務の用に供する不動産で政令で定めるものを取得する場合における当該不動産の取得に対しては、不動産取得税を課することができない。
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