Article 73-18Obligation to File Returns or Reports Concerning the Assessment and Collection of Real Property Acquisition Tax
第七十三条の十八（不動産取得税の賦課徴収に関する申告又は報告の義務）
A person who has acquired real property must, as provided by the Prefectural Ordinance of the prefecture concerned, within the period provided by Prefectural Ordinance, file a return or make a report on the fact of the acquisition of the real property and other matters provided by Prefectural Ordinance concerning the assessment and collection of real property acquisition tax; provided, however, that this does not apply where, within that period, an application for registration of indication or registration of ownership has been filed with respect to the acquisition of that real property pursuant to the provisions of Article 18 of the Real Property Registration Act (excluding where that application has been rejected pursuant to the provisions of Article 25 of that Act).
不動産を取得した者は、当該道府県の条例で定めるところにより、条例で定める期間内に、不動産の取得の事実その他不動産取得税の賦課徴収に関し条例で定める事項を申告し、又は報告しなければならない。ただし、当該不動産の取得について、当該期間内に不動産登記法第十八条の規定により表示に関する登記又は所有権の登記の申請をした場合（同法第二十五条の規定により当該申請が却下された場合を除く。）は、この限りでない。
Even in the case of the proviso to the preceding paragraph, when the prefectural governor finds it necessary for the assessment and collection of real property acquisition tax, the governor may, as provided by the Prefectural Ordinance of the prefecture concerned, have a person who has acquired real property file a return or make a report on matters provided by Prefectural Ordinance concerning the assessment and collection of real property acquisition tax.
前項ただし書の場合においても、道府県知事は、不動産取得税の賦課徴収について必要があると認めるときは、当該道府県の条例で定めるところにより、不動産を取得した者に、不動産取得税の賦課徴収に関し条例で定める事項を申告させ、又は報告させることができる。
A return or report under the provisions of paragraph (1) must be made in writing, via the mayor of the municipality in which the real property is located.
第一項の規定による申告又は報告は、文書をもつてし、当該不動産の所在地の市町村長を経由しなければならない。
When the mayor of a municipality has received a written return or report under the provisions of the preceding paragraph, or has discovered the fact of the acquisition of real property on his or her own, the mayor is to, within 10 days from that day, send that written return or report to the prefectural governor, or notify the governor of the fact of that acquisition.
市町村長は、前項の規定による申告書若しくは報告書を受け取つた場合又は自ら不動産の取得の事実を発見した場合には、その日から十日以内に当該申告書若しくは報告書を道府県知事に送付し、又は当該取得の事実を通知するものとする。
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Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.