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).
第七十三条の六
（土地改良事業の施行に伴う換地の取得等に対する不動産取得税の非課税）Non-Taxation of Real Property Acquisition Tax on the Acquisition of Replotted Land, etc. Accompanying the Implementation of Land Improvement Projects
Prefectures may not impose real property acquisition tax on the acquisition of replotted land specified by Cabinet Order that accompanies the implementation of a land improvement project under the Land Improvement Act, or on the acquisition of land through the exchange and consolidation of agricultural land under that Act.
Prefectures may not impose real property acquisition tax on the acquisition of land in the case where compensation for loss is made in the form of that land pursuant to the provisions of Article 82 of the Expropriation of Land Act (Act No. 219 of 1951).
Prefectures may not impose real property acquisition tax on the acquisition of replotted land accompanying the implementation of a land readjustment project under the Land Readjustment Act (including the acquisition of replotted land under the provisions of Article 104, paragraph (1) or (9)(10) of the Land Readjustment Act as applied under pursuant to Article 8, paragraph (1) of the Farming and Residence Association Act and Article 46, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts), on the acquisition of a share of co-ownership in land in the case where it is acquired pursuant to the provisions of Article 104, paragraph (6)(7) of the Land Readjustment Act, on the acquisition of a part of a building (including a share of co-ownership in the common portions of that building; the same applies hereinafter in this paragraph) and a share of co-ownership in the land on which that building stands in the case where they are acquired pursuant to the provisions of Article 104, paragraph (7)(8) of the Land Readjustment Actthat Article (including as applied under pursuant to Article 8, paragraph (1) of the Farming and Residence Association Act and Article 46, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts), or on the acquisition of reserved land in the case where it is acquired pursuant to the provisions of Article 104, paragraph (11)(12) of the Land Readjustment Act (including as applied underpursuant to Article 8, paragraph (1) of the Farming and Residence Association Act and Article 46, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts, and as applied mutatis mutandis under Article 21, paragraph (2) of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts, Article 28, paragraph (2) of the Act on Comprehensive Development of Regional Core Cities with Relocation of Office-Work Function (Act No. 76 of 1992), Article 17, paragraph (2) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (Act No. 14 of 1995), Article 16, paragraph (2) of the Act on Vitalization in City Center, and Article 39, paragraph (2) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (Act No. 91 of 2006)).
Prefectures may not impose real property acquisition tax on the acquisition of a share of co-ownership in land in the case where it is acquired pursuant to the provisions of Article 16, paragraph (4) of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts or Article 14, paragraph (4) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster, or on the acquisition of housing or housing, etc. in the case where it is acquired pursuant to the provisions of Article 15, paragraph (5) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster.
Prefectures may not impose real property acquisition tax on the acquisition, specified by Cabinet Order, of replotted land accompanying the implementation of a residential block improvement project under the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts, of a part of facility housing, etc. in the case where it is acquired pursuant to the provisions of Article 104, paragraph (7)(8) of the Land Readjustment Act as applied mutatis mutandis under Article 83 of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts, or of a part of facility housing, the site of facility housing, or a share of co-ownership therein in the case where it is acquired pursuant to the provisions of Article 90, paragraph (2) of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (limited to the case where it is acquired by a person other than the person who implements the residential block improvement project and the participating members of the residential block improvement association), or on the acquisition of reserved land in the case where it is acquired pursuant to the provisions of Article 104, paragraph (11)(12) of the Land Readjustment Act as applied mutatis mutandis under Article 83 of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts.
Prefectures may not impose real property acquisition tax on the acquisition of replotted land accompanying the implementation of a new city infrastructure development project under the Act on Development of Infrastructures for New Cities (Act No. 86 of 1972).