# 障害者の雇用の促進等に関する法律 / Act to Facilitate the Employment of Persons with Disabilities — 第十条 (Supplementary Provisions, Article 10)

- Law: 障害者の雇用の促進等に関する法律 (Act to Facilitate the Employment of Persons with Disabilities), 昭和三十五年法律第百二十三号
- English title "Act to Facilitate the Employment of Persons with Disabilities": 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: 第十条 (Supplementary Provisions, Article 10)（非課税） — address `suppl-3621-41/art-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/employment-of-persons-with-disabilities-act/suppl-3621-41/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/335AC0000000123/suppl-3621-41/art-10
- 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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### 第十条（非課税） — Non-taxation
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-41/art-10 · https://japanlaw.org/en/employment-of-persons-with-disabilities-act/suppl-3621-41/art-10 · https://japanlaw.org/l/335AC0000000123/suppl-3621-41/art-10</sup>

**第一項**  前条の規定により新協会が権利を承継する場合における当該承継に係る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。
<sup>suppl-3621-41/art-10/par-1 · https://japanlaw.org/en/employment-of-persons-with-disabilities-act/suppl-3621-41/art-10/par-1 · https://japanlaw.org/l/335AC0000000123/suppl-3621-41/art-10/par-1</sup>
In the case where the new Association succeeds to rights pursuant to the provisions of the preceding Article, real estate acquisition tax may not be imposed on the acquisition of real estate that relates to that succession.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3621-41/art-10/par-1: 前条 → 障害者の雇用の促進等に関する法律 附則第九条 (Supplementary Provisions, Article 9), suppl-3621-41/art-9 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/suppl-3621-41/art-9 · https://japanlaw.org/l/335AC0000000123/suppl-3621-41/art-9

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 障害者の雇用の促進等に関する法律 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/335AC0000000123/20261001_507AC0000000063), retrieved 2026-10-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act to Facilitate the Employment of Persons with Disabilities — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3845/tb), retrieved 2026-10-18
- claude-sonnet-5-5 — Machine translation, batch employment-of-persons-with-disabilities-act-20261018T205639-004, translated 2026-10-19
- This site's parser, version 209 — 障害者の雇用の促進等に関する法律 — structure, counts, cross-references and defined terms, computed 2026-10-18