# 地方税法 / Local Tax Act — 第四節 (Chapter 2, Section 4)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- 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: 第四節 (Chapter 2, Section 4) — address `ch-2/sec-4`
- Text: the text as amended with effect from 2027-05-01, standing until 2027-05-19 — NOT yet in force (revision 20270501_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#ch-2/sec-4
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-2/sec-4
- Every provision below carries its address and its place on this text's page on the line under it.
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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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第四節 不動産取得税 — Section 4 Real Property Acquisition Tax
heading: machine translation, not official
ch-2/sec-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#ch-2/sec-4
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-2/sec-4/subsec-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#ch-2/sec-4/subsec-1
### 第七十三条（不動産取得税に関する用語の意義） — Meanings of the Terms Concerning the Real Property Acquisition Tax
caption: machine translation, not official
art-73 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73
**第一項** 不動産取得税について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
art-73/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73/par-1
With regard to the real property acquisition tax, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 不動産 土地及び家屋を総称する。
art-73/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73/par-1/item-1
real property: a collective term for land and houses;
machine translation, not official
**二** 土地 田、畑、宅地、塩田、鉱泉地、池沼、山林、牧場、原野その他の土地をいう。
art-73/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73/par-1/item-2
land: means rice paddies, fields, building land, salt pans, mineral spring land, ponds and marshes, forests, pastures, wilderness and other land;
machine translation, not official
**三** 家屋 住宅、店舗、工場、倉庫その他の建物をいう。
art-73/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73/par-1/item-3
house: means residences, stores, factories, warehouses and other buildings;
machine translation, not official
**四** 住宅 人の居住の用に供する家屋又は家屋のうち人の居住の用に供する部分で、政令で定めるものをいう。
art-73/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73/par-1/item-4
residence: means a house, or a part of a house, used for people to live in, as specified by Cabinet Order;
machine translation, not official
**五** 価格 適正な時価をいう。
art-73/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73/par-1/item-5
price: means the appropriate market value;
machine translation, not official
**六** 建築 家屋を新築し、増築し、又は改築することをいう。
art-73/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73/par-1/item-6
construction: means newly building, extending or rebuilding a house;
machine translation, not official
**七** 増築 家屋の床面積又は体積を増加することをいう。
art-73/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73/par-1/item-7
extension: means increasing the floor area or volume of a house;
machine translation, not official
**八** 改築 家屋の壁、柱、床、はり、屋根、天井、基礎、昇降の設備その他家屋と一体となつて効用を果たす設備で政令で定めるものについて行われた取替え又は取付けで、その取替え又は取付けのための支出が資本的支出と認められるものをいう。
art-73/par-1/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73/par-1/item-8
rebuilding: means replacement or installation carried out on the walls, pillars, floors, beams, roof, ceilings, foundations, elevating equipment, and other equipment specified by Cabinet Order that serves its function as an integral part of a house, where the expenditure for that replacement or installation is found to be capital expenditure.
machine translation, not official
### 第七十三条の二（不動産取得税の納税義務者等） — Persons Liable for Tax, etc. for the Real Property Acquisition Tax
caption: machine translation, not official
art-73-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2
**第一項** 不動産取得税は、不動産の取得に対し、当該不動産所在の道府県において、当該不動産の取得者に課する。
art-73-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-1
The real property acquisition tax is imposed, on the acquisition of real property, by the prefecture in which that real property is located, on the person who acquires that real property.
machine translation, not official
**第二項** 家屋が新築された場合には、当該家屋について最初の使用又は譲渡（独立行政法人都市再生機構、地方住宅供給公社又は家屋を新築して譲渡することを業とする者で政令で定めるものが注文者である家屋の新築に係る請負契約に基づく当該注文者に対する請負人からの譲渡が当該家屋の新築後最初に行われた場合には、当該譲渡の後最初に行われた使用又は譲渡。以下この項において同じ。）が行われた日において家屋の取得があつたものとみなし、当該家屋の所有者又は譲受人を取得者とみなして、これに対して不動産取得税を課する。ただし、家屋が新築された日から六月を経過して、なお、当該家屋について最初の使用又は譲渡が行われない場合には、当該家屋が新築された日から六月を経過した日において家屋の取得があつたものとみなし、当該家屋の所有者を取得者とみなして、これに対して不動産取得税を課する。
art-73-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-2
When a house is newly built, the acquisition of a house is deemed to have taken place on the day on which the first use or transfer of that house takes place (where, under a contract for work relating to the new construction of a house for which the Urban Renaissance Agency, a Local Housing Corporation or a person specified by Cabinet Order whose business is newly building and transferring houses is the orderer, the first transfer from the contractor to that orderer takes place after the new construction of that house, the first use or transfer that takes place after that transfer; the same applies hereinafter in this paragraph), the owner or transferee of that house is deemed to be the acquirer, and the real property acquisition tax is imposed on that person; provided, however, that if the first use or transfer of that house has still not taken place after six months have elapsed from the day on which the house was newly built, the acquisition of the house is deemed to have taken place on the day on which six months have elapsed from the day on which the house was newly built, the owner of that house is deemed to be the acquirer, and the real property acquisition tax is imposed on that person.
machine translation, not official
**第三項** 家屋を改築したことにより、当該家屋の価格が増加した場合には、当該改築をもつて家屋の取得とみなして、不動産取得税を課する。
art-73-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-3
If the price of a house has increased as a result of rebuilding the house, that rebuilding is deemed to be the acquisition of a house, and the real property acquisition tax is imposed.
machine translation, not official
**第四項** 建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第二条第三項に規定する専有部分（以下この項から第六項までにおいて「専有部分」という。）の取得があつた場合には、当該専有部分の属する家屋（同法第四条第二項の規定により同法第二条第四項に規定する共用部分（次項及び第六項において「共用部分」という。）とされた附属の建物を含む。）の価格を同法第十四条第一項から第三項までの規定の例により算定した専有部分の床面積の割合（専有部分の天井の高さ、附帯設備の程度その他総務省令で定める事項について著しい差違がある場合には、その差違に応じて総務省令で定めるところにより当該割合を補正した割合。第六項において同じ。）により按分して得た額に相当する価格の家屋の取得があつたものとみなして、不動産取得税を課する。
art-73-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-4
If an exclusively-owned area prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership (Act No. 69 of 1962) (hereinafter in this paragraph through paragraph (6) referred to as an "exclusively-owned area") is acquired, the real property acquisition tax is imposed on the basis that the acquisition of a house has taken place with a price equivalent to the amount obtained by apportioning the price of the house to which that exclusively-owned area belongs (including an attached building made a common element prescribed in Article 2, paragraph (4) of that Act (referred to as a "common element" in the following paragraph and paragraph (6)) under Article 4, paragraph (2) of that Act) according to the ratio of the floor area of the exclusively-owned area calculated in accordance with the rules of Article 14, paragraphs (1) through (3) of that Act (where there is a significant difference in the height of the ceiling of the exclusively-owned area, the degree of ancillary equipment, or other matters specified by Order of the Ministry of Internal Affairs and Communications, the ratio as corrected according to that difference as provided by Order of the Ministry of Internal Affairs and Communications; the same applies in paragraph (6)).
machine translation, not official
**第五項** 建築基準法（昭和二十五年法律第二百一号）第二十条第一項第一号に規定する建築物であつて、複数の階に人の居住の用に供する専有部分を有し、かつ、当該専有部分の個数が二個以上のもの（以下この項及び次項において「居住用超高層建築物」という。）において、専有部分の取得があつた場合には、前項の規定にかかわらず、当該専有部分の属する居住用超高層建築物（建物の区分所有等に関する法律第四条第二項の規定により共用部分とされた附属の建物を含む。）の価格を、次の各号に掲げる専有部分の区分に応じ、当該各号に定める専有部分の床面積の当該居住用超高層建築物の全ての専有部分の床面積の合計に対する割合（専有部分の天井の高さ、附帯設備の程度その他総務省令で定める事項について著しい差違がある場合には、その差違に応じて総務省令で定めるところにより当該割合を補正した割合。次項において同じ。）により按分して得た額に相当する価格の家屋の取得があつたものとみなして、不動産取得税を課する。
art-73-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-5
If, in a building prescribed in Article 20, paragraph (1), item (i) of the Building Standards Act (Act No. 201 of 1950) that has exclusively-owned areas used as dwellings for people on multiple floors and in which the number of those exclusively-owned areas is two or more (hereinafter in this paragraph and the following paragraph referred to as a "high-rise residential building"), an exclusively-owned area is acquired, then notwithstanding the preceding paragraph, the real property acquisition tax is imposed on the basis that the acquisition of a house has taken place with a price equivalent to the amount obtained by apportioning the price of the high-rise residential building to which that exclusively-owned area belongs (including an attached building made a common element under Article 4, paragraph (2) of the Act on Building Unit Ownership), according to the ratio of the floor area of the exclusively-owned area specified in each of the following items, according to the category of exclusively-owned area set forth in that item, to the total of the floor areas of all exclusively-owned areas of that high-rise residential building (where there is a significant difference in the height of the ceiling of the exclusively-owned area, the degree of ancillary equipment, or other matters specified by Order of the Ministry of Internal Affairs and Communications, the ratio as corrected according to that difference as provided by Order of the Ministry of Internal Affairs and Communications; the same applies in the following paragraph):
machine translation, not official
**一** 人の居住の用に供する専有部分 当該専有部分の床面積（当該専有部分に係る建物の区分所有等に関する法律第二条第二項に規定する区分所有者（次項において「区分所有者」という。）が同法第三条に規定する一部共用部分（附属の建物であるものを除く。）で床面積を有するものを所有する場合には、当該一部共用部分の床面積を同法第十四条第二項及び第三項の規定の例により算入した当該専有部分の床面積。次号において同じ。）を全国における居住用超高層建築物の各階ごとの取引価格の動向を勘案して総務省令で定めるところにより補正した当該専有部分の床面積
art-73-2/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-5/item-1
an exclusively-owned area used as a dwelling for people: the floor area of that exclusively-owned area (where the unit owner prescribed in Article 2, paragraph (2) of the Act on Building Unit Ownership relating to that exclusively-owned area (referred to as a "unit owner" in the following paragraph) owns a partially common element prescribed in Article 3 of that Act (excluding one that is an attached building) that has floor area, the floor area of that exclusively-owned area including the floor area of that partially common element counted in accordance with the rules of Article 14, paragraphs (2) and (3) of that Act; the same applies in the following item) corrected, as provided by Order of the Ministry of Internal Affairs and Communications, in light of trends in transaction prices of each floor of high-rise residential buildings nationwide;
machine translation, not official
**二** 前号に掲げるもの以外の専有部分 当該専有部分の床面積
art-73-2/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-5/item-2
an exclusively-owned area other than that set forth in the preceding item: the floor area of that exclusively-owned area.
machine translation, not official
**第六項** 共用部分のみの建築があつた場合には、当該建築に係る共用部分に係る区分所有者が、当該建築に係る共用部分の価格を建物の区分所有等に関する法律第十四条第一項から第三項までの規定の例により算定した専有部分の床面積の割合（居住用超高層建築物に係る共用部分のみの建築があつた場合には、前項各号に定める専有部分の床面積の当該居住用超高層建築物の全ての専有部分の床面積の合計に対する割合）により按分して得た額に相当する価格の家屋を取得したものとみなして、不動産取得税を課する。
art-73-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-6
If only a common element is constructed, the real property acquisition tax is imposed on the basis that the unit owner relating to the common element concerned in that construction has acquired a house with a price equivalent to the amount obtained by apportioning the price of the common element concerned in that construction according to the ratio of the floor area of the exclusively-owned area calculated in accordance with the rules of Article 14, paragraphs (1) through (3) of the Act on Building Unit Ownership (where only a common element of a high-rise residential building is constructed, the ratio of the floor area of the exclusively-owned area specified in each item of the preceding paragraph to the total of the floor areas of all exclusively-owned areas of that high-rise residential building).
machine translation, not official
**第七項** 家屋が建築された場合において、当該家屋のうち造作その他の附帯設備に属する部分でそれらの部分以外の部分（以下この項及び次項において「主体構造部」という。）と一体となつて家屋として効用を果しているものについては、主体構造部の取得者以外の者がこれを取り付けたものであつても、主体構造部の取得者が附帯設備に属する部分をも併せて当該家屋を取得したものとみなして、これに対して不動産取得税を課することができる。この場合においては、主体構造部の取得者が納税通知書の交付を受けた日から三十日以内に、附帯設備に属する部分の取得者と協議の上、当該不動産取得税の課税標準となるべき価額のうち附帯設備に属する部分の取得者の所有に属する部分の価額を申し出たときは、その部分の価額に基づいて附帯設備に属する部分の取得者に不動産取得税を課するものとし、主体構造部の取得者に課した不動産取得税の税額から附帯設備の取得者に課した不動産取得税の税額に相当する額を減額するものとする。
art-73-2/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-7
When a house is constructed, with respect to the parts of that house that belong to fixtures and other ancillary equipment and that serve their function as a house integrally with the parts other than those (hereinafter in this paragraph and the following paragraph referred to as the "main structure"), even if they were installed by a person other than the acquirer of the main structure, the real property acquisition tax may be imposed on the basis that the acquirer of the main structure has acquired that house together with the parts belonging to the ancillary equipment. In this case, if, within 30 days from the day on which the acquirer of the main structure received delivery of the tax notice, after consultation with the acquirer of the parts belonging to the ancillary equipment, the acquirer of the main structure reports the value of the part belonging to the ownership of the acquirer of the parts belonging to the ancillary equipment out of the value that is to be the tax base for that real property acquisition tax, the real property acquisition tax is to be imposed on the acquirer of the parts belonging to the ancillary equipment on the basis of the value of that part, and the amount equivalent to the amount of the real property acquisition tax imposed on the acquirer of the ancillary equipment is to be reduced from the amount of the real property acquisition tax imposed on the acquirer of the main structure.
machine translation, not official
**第八項** 道府県は、前項前段の規定により家屋の取得に対して課する不動産取得税に係る地方団体の徴収金を徴収した場合において、同項後段の規定の適用があることとなつたときは、家屋の主体構造部の取得者の申請に基づいて、同項後段の規定により減額すべき額に相当する税額及びこれに係る地方団体の徴収金を還付するものとする。
art-73-2/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-8
If a prefecture has collected the local government levies relating to the real property acquisition tax imposed on the acquisition of a house under the first sentence of the preceding paragraph and the second sentence of that paragraph has come to apply, the prefecture is to refund, upon application by the acquirer of the main structure of the house, the amount of tax equivalent to the amount to be reduced under the second sentence of that paragraph and the local government levies relating to it.
machine translation, not official
**第九項** 道府県は、前項の規定により、不動産取得税額及びこれに係る地方団体の徴収金を還付する場合において、還付を受ける納税義務者の未納に係る地方団体の徴収金があるときは、当該還付すべき額をこれに充当することができる。
art-73-2/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-9
When a prefecture refunds the real property acquisition tax amount and the local government levies relating to it under the preceding paragraph, if there are unpaid local government levies of the person liable for tax who is to receive the refund, the prefecture may appropriate the amount to be refunded to them.
machine translation, not official
**第十項** 第八項又は前項の規定により不動産取得税額及びこれに係る地方団体の徴収金を還付し、又は充当する場合には、第八項の規定による還付の申請があつた日から起算して十日を経過した日を第十七条の四第一項各号に掲げる日とみなして、同項の規定を適用する。
art-73-2/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-10
Where the amount of real property acquisition tax and the local government levies relating thereto are refunded or appropriated pursuant to the provisions of paragraph (8) or the preceding paragraph, the day on which 10 days have elapsed counting from the day on which the application for the refund under paragraph (8) was made is deemed to be the day listed in each item of Article 17-4, paragraph (1), and the provisions of that paragraph apply.
machine translation, not official
**第十一項** 土地区画整理法（昭和二十九年法律第百十九号）による土地区画整理事業（農住組合法（昭和五十五年法律第八十六号）第八条第一項の規定により土地区画整理法の規定が適用される農住組合法第七条第一項第一号の事業及び密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）第四十六条第一項の規定により土地区画整理法の規定が適用される密集市街地における防災街区の整備の促進に関する法律第四十五条第一項第一号の事業並びに大都市地域における住宅及び住宅地の供給の促進に関する特別措置法（昭和五十年法律第六十七号）による住宅街区整備事業を含む。次項及び第七十三条の二十九において同じ。）又は土地改良法（昭和二十四年法律第百九十五号）による土地改良事業の施行に係る土地について法令の定めるところにより仮換地又は一時利用地（以下この項及び第七十三条の二十九において「仮換地等」という。）の指定があつた場合において、当該仮換地等である土地について使用し、又は収益することができることとなつた日以後に当該仮換地等である土地に対応する従前の土地（以下この項において「従前の土地」という。）の取得があつたときは、当該従前の土地の取得をもつて当該仮換地等である土地の取得とみなし、当該従前の土地の取得者を取得者とみなして、不動産取得税を課する。
art-73-2/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-11
Where, with respect to land relating to the implementation of a land readjustment project under the Land Readjustment Act (Act No. 119 of 1954) (including a project under Article 7, paragraph (1), item (i) of the Farming and Residence Association Act (Act No. 86 of 1980) to which the provisions of the Land Readjustment Act apply pursuant to Article 8, paragraph (1) of that Act, a project under Article 45, paragraph (1), item (i) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997) to which the provisions of the Land Readjustment Act apply pursuant to Article 46, paragraph (1) of that Act, and a residential block improvement project under the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975); the same applies in the following paragraph and Article 73-29) or a land improvement project under the Land Improvement Act (Act No. 195 of 1949), provisional replotting land or provisionally used land (hereinafter in this paragraph and Article 73-29 referred to as "provisional replotting land, etc.") has been designated as provided by laws and regulations, if the former land corresponding to the land that is that provisional replotting land, etc. (hereinafter in this paragraph referred to as "former land") is acquired on or after the day on which it became possible to use or take profits from the land that is that provisional replotting land, etc., the acquisition of that former land is deemed to be the acquisition of the land that is that provisional replotting land, etc., the acquirer of that former land is deemed to be the acquirer, and real property acquisition tax is imposed.
machine translation, not official
**第十二項** 土地区画整理法による土地区画整理事業の施行に係る土地について当該土地区画整理事業の施行者が同法第百条の二（農住組合法第八条第一項及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項において適用する場合並びに大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第八十三条において準用する場合を含む。）の規定により管理する土地（以下この項において「保留地予定地等」という。）がある場合において、当該施行者以外の者が、当該土地区画整理事業に係る換地処分の公告がある日までの間当該保留地予定地等である土地について使用し、若しくは収益することができること及び同日の翌日に当該施行者が取得する当該保留地予定地等である土地を取得することを目的とする契約が締結されたとき、又は同日の翌日に土地区画整理組合の参加組合員が取得する当該保留地予定地等である土地について当該参加組合員が使用し、若しくは収益することができることを目的とする契約が締結されたときは、それらの契約の効力が発生した日として政令で定める日においてそれらの保留地予定地等である土地の取得があつたものとみなし、それらの保留地予定地等である土地を取得することとされている者を取得者とみなして、不動産取得税を課する。
art-73-2/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-12
Where, with respect to land relating to the implementation of a land readjustment project under the Land Readjustment Act, there is land that the implementer of that land readjustment project manages pursuant to the provisions of Article 100-2 of the Land Readjustment Act (including the case where it applies under 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 the case where it applies mutatis mutandis under Article 83 of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts) (hereinafter in this paragraph referred to as "land planned as reserved land, etc."), if a contract is concluded for the purpose of a person other than that implementer being able to use or take profits from the land that is that land planned as reserved land, etc. until the day of public notice of the replotting disposition relating to that land readjustment project and of acquiring the land that is that land planned as reserved land, etc. that the implementer acquires on the day following that day, or a contract is concluded for the purpose of a participating member of a land readjustment association being able to use or take profits from the land that is that land planned as reserved land, etc. that the participating member acquires on the day following that day, the acquisition of the land that is those lands planned as reserved land, etc. is deemed to have taken place on the day specified by Cabinet Order as the day on which those contracts take effect, the persons who are to acquire the land that is those lands planned as reserved land, etc. are deemed to be the acquirers, and real property acquisition tax is imposed.
machine translation, not official
### 第七十三条の三（国等に対する不動産取得税の非課税） — Non-Taxation of Real Property Acquisition Tax on the State, etc.
caption: machine translation, not official
art-73-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-3
**第一項** 道府県は、国、非課税独立行政法人、国立大学法人等、日本年金機構、福島国際研究教育機構及び国立健康危機管理研究機構並びに都道府県、市町村、特別区、地方公共団体の組合、財産区、合併特例区及び地方独立行政法人に対しては、不動産取得税を課することができない。
art-73-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-3/par-1
Prefectures may not impose real property acquisition tax on the State, tax-exempt incorporated administrative agencies, national university corporations, etc., the Japan Pension Service, the Fukushima Institute for Research, Education and Innovation, and the Japan Institute for Health Security, or on prefectures, municipalities, special wards, unions of local governments, property wards, special merger districts, and local incorporated administrative agencies.
machine translation, not official
**第二項** 不動産取得税は、皇室経済法（昭和二十二年法律第四号）第七条に規定する皇位とともに伝わるべき由緒ある物である不動産については、課することができない。
art-73-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-3/par-2
Real property acquisition tax may not be imposed on real property that is an object of historical value to be passed down together with the Imperial Throne, as prescribed in Article 7 of the Imperial Household Finance Act (Act No. 4 of 1947).
machine translation, not official
### 第七十三条の四（用途による不動産取得税の非課税） — Non-Taxation of Real Property Acquisition Tax Based on Use
caption: machine translation, not official
art-73-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4
**第一項** 道府県は、次の各号に規定する者が不動産をそれぞれ当該各号に掲げる不動産として使用するために取得した場合には、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。
art-73-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1
Prefectures may not impose real property acquisition tax on the acquisition of real property where a person prescribed in each of the following items has acquired it for use as the real property listed in that item.
machine translation, not official
**一** 独立行政法人郵便貯金簡易生命保険管理・郵便局ネットワーク支援機構、独立行政法人水資源機構、独立行政法人鉄道建設・運輸施設整備支援機構、日本放送協会、土地改良区、土地改良区連合、国立研究開発法人日本原子力研究開発機構、国立研究開発法人理化学研究所及び国立研究開発法人量子科学技術研究開発機構が直接その本来の事業の用に供する不動産で政令で定めるもの
art-73-4/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-1
Real property specified by Cabinet Order that the incorporated administrative agency Management Organization for Postal Savings and Postal Life Insurance and Post Office Network Support, the incorporated administrative agency Japan Water Agency, the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency, the Japan Broadcasting Corporation, land improvement districts, federations of land improvement districts, the National Research and Development Agency Japan Atomic Energy Agency, the National Research and Development Agency RIKEN, and the National Research and Development Agency National Institutes for Quantum Science and Technology use directly for their principal business;
machine translation, not official
**二** 宗教法人が専らその本来の用に供する宗教法人法（昭和二十六年法律第百二十六号）第三条に規定する境内建物及び境内地（旧宗教法人令（昭和二十年勅令第七百十九号）の規定による宗教法人のこれに相当する建物及び土地を含む。）
art-73-4/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-2
Buildings within the precincts and land within the precincts prescribed in Article 3 of the Religious Corporations Act (Act No. 126 of 1951) that a religious corporation uses exclusively for its principal purpose (including the corresponding buildings and land of a religious corporation under the provisions of the former Religious Corporations Ordinance (Imperial Ordinance No. 719 of 1945));
machine translation, not official
**三** 学校法人又は私立学校法第百五十二条第五項の法人（以下この号において「学校法人等」という。）がその設置する学校において直接保育又は教育の用に供する不動産（第四号の四に該当するものを除く。）、学校法人等がその設置する寄宿舎で学校教育法（昭和二十二年法律第二十六号）第一条の学校又は同法第百二十四条の専修学校に係るものにおいて直接その用に供する不動産、公益社団法人若しくは公益財団法人、宗教法人又は社会福祉法人がその設置する幼稚園において直接保育の用に供する不動産（同号に該当するものを除く。）及び公益社団法人若しくは公益財団法人で職業能力開発促進法（昭和四十四年法律第六十四号）第二十四条の規定による認定職業訓練を行うことを目的とするもの又は職業訓練法人で政令で定めるもの若しくは都道府県職業能力開発協会がその職業訓練施設において直接職業訓練の用に供する不動産並びに公益社団法人又は公益財団法人がその設置する図書館において直接その用に供する不動産及び公益社団法人若しくは公益財団法人又は宗教法人がその設置する博物館法第二条第一項の博物館において直接その用に供する不動産
art-73-4/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-3
Real property that an incorporated educational institution or a corporation under Article 152, paragraph (5) of the Private Schools Act (hereinafter in this item referred to as an "incorporated educational institution, etc.") uses directly for child care or education at a school it establishes (excluding that falling under item (iv)-4); real property that an incorporated educational institution, etc. uses directly for that purpose at a dormitory it establishes that relates to a school under Article 1 of the School Education Act (Act No. 26 of 1947) or a specialized training college under Article 124 of that Act; real property that an incorporated public interest association or incorporated public interest foundation, a religious corporation, or a social welfare corporation uses directly for child care at a kindergarten it establishes (excluding that falling under item (iv)-4); real property that an incorporated public interest association or incorporated public interest foundation whose purpose is to conduct certified vocational training under Article 24 of the Vocational Abilities Development Promotion Act (Act No. 64 of 1969), a vocational training corporation specified by Cabinet Order, or a prefectural vocational abilities development association uses directly for vocational training at its vocational training facilities; real property that an incorporated public interest association or incorporated public interest foundation uses directly for a library it establishes; and real property that an incorporated public interest association or incorporated public interest foundation, or a religious corporation, uses directly for a museum under Article 2, paragraph (1) of the Museum Act it establishes;
machine translation, not official
**三の二** 医療法第三十一条の公的医療機関の開設者、医療法人（政令で定めるものに限る。）、公益社団法人及び公益財団法人、一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものに限る。）及び一般財団法人（非営利型法人に該当するものに限る。）、社会福祉法人、健康保険組合及び健康保険組合連合会並びに国家公務員共済組合及び国家公務員共済組合連合会がその設置する看護師、准看護師、歯科衛生士その他政令で定める医療関係者の養成所において直接教育の用に供する不動産
art-73-4/par-1/item-3-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-3-2
Real property that the establisher of a public medical institution under Article 31 of the Medical Care Act, a medical care corporation (limited to one specified by Cabinet Order), an incorporated public interest association and an incorporated public interest foundation, a general incorporated association (limited to one falling under non-profit corporation (meaning a non-profit corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and a general incorporated foundation (limited to one falling under non-profit corporation), a social welfare corporation, a health insurance society and the National Federation of Health Insurance Societies, and a National Public Servants Mutual Aid Association and the Federation of National Public Service Personnel Mutual Aid Associations use directly for education at a training school for nurses, assistant nurses, dental hygienists, or other medical personnel specified by Cabinet Order that it establishes;
machine translation, not official
**四** 社会福祉法人（日本赤十字社を含む。次号から第四号の七までにおいて同じ。）が生活保護法第三十八条第一項に規定する保護施設の用に供する不動産で政令で定めるもの
art-73-4/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4
Real property specified by Cabinet Order that a social welfare corporation (including the Japanese Red Cross Society; the same applies from the following item through item (iv)-7) uses as a protective facility prescribed in Article 38, paragraph (1) of the Public Assistance Act;
machine translation, not official
**四の二** 社会福祉法人その他政令で定める者が児童福祉法第六条の三第十項に規定する小規模保育事業の用に供する不動産
art-73-4/par-1/item-4-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-2
Real property that a social welfare corporation or another person specified by Cabinet Order uses for a small-scale childcare business prescribed in Article 6-3, paragraph (10) of the Child Welfare Act;
machine translation, not official
**四の三** 社会福祉法人その他政令で定める者が児童福祉法第七条第一項に規定する児童福祉施設の用に供する不動産で政令で定めるもの（次号に該当するものを除く。）
art-73-4/par-1/item-4-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-3
Real property specified by Cabinet Order that a social welfare corporation or another person specified by Cabinet Order uses for a child welfare facility prescribed in Article 7, paragraph (1) of the Child Welfare Act (excluding that falling under the following item);
machine translation, not official
**四の四** 学校法人、社会福祉法人その他政令で定める者が就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第六項に規定する認定こども園の用に供する不動産
art-73-4/par-1/item-4-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-4
Real property that an incorporated educational institution, a social welfare corporation, or another person specified by Cabinet Order uses for a certified center for early childhood education and care prescribed in Article 2, paragraph (6) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006);
machine translation, not official
**四の五** 社会福祉法人その他政令で定める者が老人福祉法第五条の三に規定する老人福祉施設の用に供する不動産で政令で定めるもの
art-73-4/par-1/item-4-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-5
Real property specified by Cabinet Order that a social welfare corporation or another person specified by Cabinet Order uses for a welfare facility for the elderly prescribed in Article 5-3 of the Act on Social Welfare for the Elderly;
machine translation, not official
**四の六** 社会福祉法人が障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項に規定する障害者支援施設の用に供する不動産
art-73-4/par-1/item-4-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-6
Real property that a social welfare corporation uses for a facility designed to support persons with disabilities prescribed in Article 5, paragraph (11) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities;
machine translation, not official
**四の七** 第四号から前号までに掲げる不動産のほか、社会福祉法人その他政令で定める者が社会福祉法第二条第一項に規定する社会福祉事業（同条第三項第一号の二に掲げる事業を除く。）の用に供する不動産で政令で定めるもの
art-73-4/par-1/item-4-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-7
In addition to the real property listed in items (iv) through the preceding item, real property specified by Cabinet Order that a social welfare corporation or another person specified by Cabinet Order uses for a social welfare service prescribed in Article 2, paragraph (1) of the Social Welfare Act (excluding the business listed in paragraph (3), item (i)-2 of that Article);
machine translation, not official
**四の八** 更生保護法人が更生保護事業法（平成七年法律第八十六号）第二条第一項に規定する更生保護事業の用に供する不動産で政令で定めるもの
art-73-4/par-1/item-4-8 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-8
Real property specified by Cabinet Order that an offenders rehabilitation corporation uses for the offender rehabilitation services prescribed in Article 2, paragraph (1) of the Offender Rehabilitation Services Act (Act No. 86 of 1995);
machine translation, not official
**四の九** 介護保険法第百十五条の四十七第一項の規定により市町村から同法第百十五条の四十六第一項に規定する包括的支援事業の委託を受けた者が当該事業の用に供する不動産
art-73-4/par-1/item-4-9 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-9
Real property that a person who has been entrusted by a municipality, pursuant to Article 115-47, paragraph (1) of the Long-Term Care Insurance Act, with the comprehensive support business prescribed in Article 115-46, paragraph (1) of that Act uses for that business;
machine translation, not official
**四の十** 児童福祉法第三十四条の十五第二項の規定により同法第六条の三第十二項に規定する事業所内保育事業の認可を得た者が当該事業（利用定員が六人以上であるものに限る。）の用に供する不動産
art-73-4/par-1/item-4-10 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-10
Real property that a person who has obtained approval, pursuant to Article 34-15, paragraph (2) of the Child Welfare Act, for the workplace-based childcare business prescribed in Article 6-3, paragraph (12) of that Act uses for that business (limited to one with a user capacity of six or more);
machine translation, not official
**五** 第三号の二から第四号の七までに掲げる不動産のほか、日本赤十字社が直接その本来の事業の用に供する不動産で政令で定めるもの
art-73-4/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-5
In addition to the real property listed in items (iii)-2 through (iv)-7, real property specified by Cabinet Order that the Japanese Red Cross Society uses directly for its principal business;
machine translation, not official
**六** 独立行政法人国立重度知的障害者総合施設のぞみの園が独立行政法人国立重度知的障害者総合施設のぞみの園法（平成十四年法律第百六十七号）第十一条第一号又は第二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
art-73-4/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-6
Real property specified by Cabinet Order that the incorporated administrative agency National Center for Persons with Severe Intellectual Disabilities, "Nozominosono" uses for the services prescribed in Article 11, item (i) or (ii) of the Act on the National Center for Persons with Severe Intellectual Disabilities, "Nozominosono," Independent Administrative Agency (Act No. 167 of 2002);
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**七** 公益社団法人又は公益財団法人で学術の研究を目的とするものがその目的のため直接その研究の用に供する不動産
art-73-4/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-7
Real property that an incorporated public interest association or incorporated public interest foundation whose purpose is academic research uses directly for that research for that purpose;
machine translation, not official
**八** 健康保険組合、健康保険組合連合会、国民健康保険組合、国民健康保険団体連合会、日本私立学校振興・共済事業団並びに国家公務員共済組合法、地方公務員等共済組合法、農業協同組合法、消費生活協同組合法（昭和二十三年法律第二百号）、水産業協同組合法（昭和二十三年法律第二百四十二号）による組合及び連合会が経営する病院及び診療所の用に供する不動産で政令で定めるもの
art-73-4/par-1/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-8
Real property specified by Cabinet Order that is used for hospitals and clinics operated by health insurance societies, the National Federation of Health Insurance Societies, National Health Insurance Societies, the Federation of National Health Insurance Associations, the Promotion and Mutual Aid Corporation for Private Schools of Japan, and the associations and federations under the National Public Officers Mutual Aid Association Act, the Local Public Officers, etc. Mutual Aid Association Act, the Agricultural Co-operatives Act, the Consumer Cooperatives Act (Act No. 200 of 1948), and the Fishery Industry Cooperative Act (Act No. 242 of 1948);
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**八の二** 医療法第四十二条の二第一項に規定する社会医療法人が直接同項第四号に規定する救急医療等確保事業に係る業務（同項第五号に規定する基準に適合するものに限る。）の用に供する不動産で政令で定めるもの
art-73-4/par-1/item-8-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-8-2
Real property specified by Cabinet Order that a social medical care corporation prescribed in Article 42-2, paragraph (1) of the Medical Care Act uses directly for services relating to the emergency medical care, etc. securing business prescribed in item (iv) of that paragraph (limited to those conforming to the standards prescribed in item (v) of that paragraph);
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**九** 農業共済組合及び農業共済組合連合会が経営する家畜診療所の用に供する不動産並びにこれらの組合及び連合会が直接農業保険法（昭和二十二年法律第百八十五号）第百三十一条第一項（同法第百七十二条、第百七十四条及び第百八十七条において準用する場合を含む。）の規定による損害の額の認定の用に供する不動産
art-73-4/par-1/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-9
Real property used for livestock clinics operated by agricultural mutual relief associations and federations of agricultural mutual relief associations, and real property that these associations and federations use directly for the assessment of the amount of damage under Article 131, paragraph (1) of the Agricultural Insurance Act (Act No. 185 of 1947) (including as applied mutatis mutandis under Articles 172, 174, and 187 of that Act);
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**十** 独立行政法人自動車事故対策機構が独立行政法人自動車事故対策機構法（平成十四年法律第百八十三号）第十三条第三号に規定する施設において直接その用に供する不動産
art-73-4/par-1/item-10 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-10
Real property that the incorporated administrative agency National Agency for Automotive Safety & Victims' Aid uses directly for a facility prescribed in Article 13, item (iii) of the Act on the National Agency for Automotive Safety & Victims' Aid, Independent Administrative Agency (Act No. 183 of 2002);
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**十一** 独立行政法人都市再生機構が独立行政法人都市再生機構法（平成十五年法律第百号）第十一条第一項第一号から第三号まで、第七号又は第十五号イに規定する業務の用に供する土地で政令で定めるもの及び同項第一号から第三号までに規定する業務を行う場合における敷地の整備若しくは宅地の造成又は同項第十三号若しくは第十六号の賃貸住宅の建設と併せて建設する家屋で国又は地方公共団体が公用又は公共の用に供するもののうち政令で定めるもの
art-73-4/par-1/item-11 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-11
Land specified by Cabinet Order that the Urban Renaissance Agency uses for the services prescribed in Article 11, paragraph (1), items (i) through (iii), item (vii), or item (xv), (a) of the Act on the Urban Renaissance Agency, Independent Administrative Agency (Act No. 100 of 2003), and, among the houses that the State or a local government uses for official or public purposes and that are constructed together with the construction of the rental housing under item (xiii) or (xvi) of that paragraph, or with the preparation of sites or the development of building land in the case of carrying out the services prescribed in items (i) through (iii) of that paragraph, those specified by Cabinet Order;
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**十二** 地方住宅供給公社が地方住宅供給公社法（昭和四十年法律第百二十四号）第二十一条第一項又は第三項第二号若しくは第四号に規定する業務の用に供する土地及び同項第一号の住宅の建設又は同項第二号の宅地の取得若しくは造成と併せ、同項第六号に規定する業務として土地又は家屋で国又は地方公共団体が公用又は公共の用に供するものを取得し、若しくは造成し、又は建設する場合における当該土地及び家屋
art-73-4/par-1/item-12 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-12
Land that a Local Housing Corporation uses for the services prescribed in Article 21, paragraph (1), or paragraph (3), item (ii) or (iv) of the Local Housing Corporation Act (Act No. 124 of 1965), and the land and houses in the case where, together with the construction of housing under paragraph (3), item (i) of that Article or the acquisition or development of building land under item (ii) of that paragraph, it acquires, develops, or constructs, as the services prescribed in item (vi) of that paragraph, land or houses that the State or a local government uses for official or public purposes;
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**十三** 独立行政法人労働者健康安全機構が独立行政法人労働者健康安全機構法（平成十四年法律第百七十一号）第十二条第一項第一号、第三号、第四号又は第七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
art-73-4/par-1/item-13 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-13
Real property specified by Cabinet Order that the incorporated administrative agency Japan Organization of Occupational Health and Safety uses for the services prescribed in Article 12, paragraph (1), item (i), (iii), (iv), or (vii) of the Act on the Japan Organization of Occupational Health and Safety, Independent Administrative Agency (Act No. 171 of 2002);
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**十四** 独立行政法人日本芸術文化振興会が独立行政法人日本芸術文化振興会法（平成十四年法律第百六十三号）第十四条第一項第一号から第五号まで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
art-73-4/par-1/item-14 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-14
Real property specified by Cabinet Order that the incorporated administrative agency Japan Arts Council uses for the services prescribed in Article 14, paragraph (1), items (i) through (v) of the Act on the Japan Arts Council, Independent Administrative Agency (Act No. 163 of 2002);
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**十五** 独立行政法人日本スポーツ振興センターが独立行政法人日本スポーツ振興センター法（平成十四年法律第百六十二号）第十五条第一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
art-73-4/par-1/item-15 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-15
Real property specified by Cabinet Order that the incorporated administrative agency National Agency for the Advancement of Sports and Health uses for the services prescribed in Article 15, paragraph (1), item (i) of the Act on the National Agency for the Advancement of Sports and Health, Independent Administrative Agency (Act No. 162 of 2002);
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**十六** 削除
art-73-4/par-1/item-16 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-16
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**十七** 独立行政法人高齢・障害・求職者雇用支援機構が独立行政法人高齢・障害・求職者雇用支援機構法（平成十四年法律第百六十五号）第十四条第一項第四号若しくは第七号又は附則第五条第三項第三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
art-73-4/par-1/item-17 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-17
Real property specified by Cabinet Order that the incorporated administrative agency Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers uses for the services prescribed in Article 14, paragraph (1), item (iv) or (vii), or Article 5, paragraph (3), item (iii) of the Supplementary Provisions, of the Act on the Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers, Incorporated Administrative Agency (Act No. 165 of 2002);
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**十八** 国立研究開発法人科学技術振興機構が国立研究開発法人科学技術振興機構法（平成十四年法律第百五十八号）第二十三条第一項第一号、第三号（同項第一号に係る部分に限る。）、第八号イ又は第十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
art-73-4/par-1/item-18 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-18
Real property specified by Cabinet Order that the National Research and Development Agency Japan Science and Technology Agency uses for the services prescribed in Article 23, paragraph (1), item (i), item (iii) (limited to the part pertaining to item (i) of that paragraph), item (viii), (a), or item (x) of the Act on Japan Science and Technology Agency, National Research and Development Agency (Act No. 158 of 2002);
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**十九及び二十** 削除
art-73-4/par-1/item-19-to-20 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-19-to-20
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**二十一** 独立行政法人中小企業基盤整備機構が独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第二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及び中心市街地の活性化に関する法律（平成十年法律第九十二号）第三十九条第一項の業務（政令で定めるものに限る。）の用に供する土地
art-73-4/par-1/item-21 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-21
Real property specified by Cabinet Order that the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN uses for the services prescribed in Article 15, paragraph (1), item (ii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002), and land used for the services under Article 39, paragraph (1) of the Act on Vitalization in City Center (Act No. 92 of 1998) (limited to those specified by Cabinet Order);
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**二十二** 削除
art-73-4/par-1/item-22 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-22
no English for this paragraph
**二十三** 成田国際空港株式会社が成田国際空港株式会社法（平成十五年法律第百二十四号）第五条第一項第一号、第二号又は第四号に規定する事業の用に供する不動産で政令で定めるもの、新関西国際空港株式会社が関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律（平成二十三年法律第五十四号）第九条第一項第一号、第二号又は第四号に規定する事業の用に供する不動産で政令で定めるもの及び同法第十二条第一項第一号に規定する指定会社が同項第二号に掲げる事業の用に供する不動産で政令で定めるもの並びに中部国際空港の設置及び管理に関する法律（平成十年法律第三十六号）第四条第二項に規定する指定会社が同法第六条第一項第一号又は第二号に規定する事業の用に供する不動産で政令で定めるもの
art-73-4/par-1/item-23 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-23
Real property specified by Cabinet Order that Narita International Airport Corporation uses for the business prescribed in Article 5, paragraph (1), item (i), (ii), or (iv) of the Narita International Airport Corporation Act (Act No. 124 of 2003), real property specified by Cabinet Order that New Kansai International Airport Company, Limited uses for the business prescribed in Article 9, paragraph (1), item (i), (ii), or (iv) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport (Act No. 54 of 2011), and real property specified by Cabinet Order that a designated company prescribed in Article 12, paragraph (1), item (i) of that Act uses for the business listed in item (ii) of that paragraph; and real property specified by Cabinet Order that a designated company prescribed in Article 4, paragraph (2) of the Act on Establishment and Management of Central Japan International Airport (Act No. 36 of 1998) uses for the business prescribed in Article 6, paragraph (1), item (i) or (ii) of that Act;
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**二十四** 削除
art-73-4/par-1/item-24 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-24
no English for this paragraph
**二十五** 独立行政法人国際協力機構が独立行政法人国際協力機構法（平成十四年法律第百三十六号）第十三条第一項第一号イ若しくはロ、第四号イ、ロ若しくはニ又は第五号イ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
art-73-4/par-1/item-25 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-25
Real property specified by Cabinet Order that the incorporated administrative agency Japan International Cooperation Agency uses for the services prescribed in Article 13, paragraph (1), item (i), (a) or (b), item (iv), (a), (b), or (d), or item (v), (a) of the Act on the Japan International Cooperation Agency, Independent Administrative Agency (Act No. 136 of 2002);
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**二十六** 国立研究開発法人宇宙航空研究開発機構が国立研究開発法人宇宙航空研究開発機構法（平成十四年法律第百六十一号）第十八条第一号から第四号まで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
art-73-4/par-1/item-26 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-26
Real property specified by Cabinet Order that the National Research and Development Agency Japan Aerospace Exploration Agency uses for the services prescribed in Article 18, items (i) through (iv) of the Act on the Japan Aerospace Exploration Agency, National Research and Development Agency (Act No. 161 of 2002);
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**二十七** 国立研究開発法人海洋研究開発機構が国立研究開発法人海洋研究開発機構法（平成十五年法律第九十五号）第十七条第一号、第三号、第四号又は第六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
art-73-4/par-1/item-27 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-27
Real property specified by Cabinet Order that the National Research and Development Agency Japan Agency for Marine-Earth Science and Technology uses for the services prescribed in Article 17, item (i), (iii), (iv), or (vi) of the Act on the Japan Agency for Marine-Earth Science and Technology, National Research and Development Agency (Act No. 95 of 2003);
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**二十八** 独立行政法人国民生活センターが独立行政法人国民生活センター法（平成十四年法律第百二十三号）第十条第一号から第五号まで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
art-73-4/par-1/item-28 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-28
Real property specified by Cabinet Order that the incorporated administrative agency National Consumer Affairs Center of Japan uses for the services prescribed in Article 10, items (i) through (v) of the Act on National Consumer Affairs Center of Japan (Act No. 123 of 2002);
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**二十九** 削除
art-73-4/par-1/item-29 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-29
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**三十** 日本下水道事業団が日本下水道事業団法（昭和四十七年法律第四十一号）第二十六条第一項第七号又は第八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
art-73-4/par-1/item-30 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-30
Real property specified by Cabinet Order that the Japan Sewerage Works Agency uses for the services prescribed in Article 26, paragraph (1), item (vii) or (viii) of the Act on the Japan Sewerage Works Agency (Act No. 41 of 1972);
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**三十一** 商工会議所又は日本商工会議所が商工会議所法（昭和二十八年法律第百四十三号）第九条又は第六十五条に規定する事業の用に供する不動産及び商工会又は都道府県商工会連合会若しくは全国商工会連合会が商工会法（昭和三十五年法律第八十九号）第十一条又は第五十五条の八第一項若しくは第二項に規定する事業の用に供する不動産で、政令で定めるもの
art-73-4/par-1/item-31 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-31
Real property specified by Cabinet Order, among real property that a chamber of commerce and industry or the Japan Chamber of Commerce and Industry uses for the business prescribed in Article 9 or Article 65 of the Chambers of Commerce and Industry Act (Act No. 143 of 1953) and real property that a commerce and industry association, a prefectural federation of commerce and industry associations, or the National Federation of Commerce and Industry Associations uses for the business prescribed in Article 11 or Article 55-8, paragraph (1) or (2) of the Commerce and Industry Association Act (Act No. 89 of 1960);
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**三十二** 国立研究開発法人農業・食品産業技術総合研究機構が国立研究開発法人農業・食品産業技術総合研究機構法（平成十一年法律第百九十二号。以下この号において「機構法」という。）第十四条第一項第一号に規定する業務（農業機械化促進法を廃止する等の法律（平成二十九年法律第十九号）第一条の規定による廃止前の農業機械化促進法（昭和二十八年法律第二百五十二号）第十六条第一項第一号及び第三号から第五号までに規定する業務に該当するものを除く。）又は機構法第十四条第一項第二号から第四号まで若しくは第二項から第四項まで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
art-73-4/par-1/item-32 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-32
Real property specified by Cabinet Order that the National Research and Development Agency National Agriculture and Food Research Organization uses for the services prescribed in Article 14, paragraph (1), item (i) of the Act on the National Agriculture and Food Research Organization, National Research and Development Agency (Act No. 192 of 1999; hereinafter in this item referred to as the "Act on the National Agriculture and Food Research Organization, National Research and Development Agency") (excluding those falling under the services prescribed in Article 16, paragraph (1), items (i) and (iii) through (v) of the Act on Promotion of Agricultural Mechanization (Act No. 252 of 1953) prior to its repeal under the provisions of Article 1 of the Act on the Abolition, etc. of the Act on Promotion of Agricultural Mechanization (Act No. 19 of 2017)), or for the services prescribed in Article 14, paragraph (1), items (ii) through (iv) or paragraphs (2) through (4) of the Act on the National Agriculture and Food Research Organization, National Research and Development Agency;
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**三十三** 国立研究開発法人水産研究・教育機構が国立研究開発法人水産研究・教育機構法（平成十一年法律第百九十九号）第十二条第一項第一号から第五号まで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
art-73-4/par-1/item-33 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-33
Real property specified by Cabinet Order that the National Research and Development Agency Japan Fisheries Research and Education Agency uses for the services prescribed in Article 12, paragraph (1), items (i) through (v) of the Act on the Japan Fisheries Research and Education Agency, National Research and Development Agency (Act No. 199 of 1999);
machine translation, not official
**三十四** 国立研究開発法人情報通信研究機構が国立研究開発法人情報通信研究機構法（平成十一年法律第百六十二号）第十四条第一項第一号から第八号まで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
art-73-4/par-1/item-34 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-34
Real property specified by Cabinet Order that the National Research and Development Agency National Institute of Information and Communications Technology uses for the services prescribed in Article 14, paragraph (1), items (i) through (viii) of the Act on the National Institute of Information and Communications Technology, National Research and Development Agency (Act No. 162 of 1999);
machine translation, not official
**三十五** 独立行政法人日本学生支援機構が独立行政法人日本学生支援機構法（平成十五年法律第九十四号）第十三条第一項第三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
art-73-4/par-1/item-35 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-35
Real property specified by Cabinet Order that the incorporated administrative agency Japan Student Services Organization uses for the services prescribed in Article 13, paragraph (1), item (iii) of the Act on the Japan Student Services Organization, Independent Administrative Agency (Act No. 94 of 2003);
machine translation, not official
**三十六** 日本司法支援センターが総合法律支援法（平成十六年法律第七十四号）第三十条第一項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
art-73-4/par-1/item-36 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-36
Real property specified by Cabinet Order that the Japan Legal Support Center uses for the services prescribed in Article 30, paragraph (1) of the Comprehensive Legal Support Act (Act No. 74 of 2004);
machine translation, not official
**三十七** 国立研究開発法人森林研究・整備機構が国立研究開発法人森林研究・整備機構法（平成十一年法律第百九十八号）第十三条第一項第一号から第三号まで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
art-73-4/par-1/item-37 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-37
Real property specified by Cabinet Order that the National Research and Development Agency Forest Research and Management Organization uses for the services prescribed in Article 13, paragraph (1), items (i) through (iii) or paragraph (2), item (i) of the Act on the National Research and Development Agency, Forest Research and Management Organization (Act No. 198 of 1999);
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**三十八** 特定建設線（全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第四条第一項に規定する基本計画に定められた同項に規定する建設線のうち政令で定めるものをいう。）の同法第六条第一項に規定する建設主体として同項の規定により国土交通大臣が指名した法人が同法第九条第一項の規定による国土交通大臣の認可を受けた当該特定建設線の工事実施計画に係る同法第二条に規定する新幹線鉄道の鉄道事業法（昭和六十一年法律第九十二号）第八条第一項に規定する鉄道施設の用に供する不動産で政令で定めるもの
art-73-4/par-1/item-38 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-38
Real property specified by Cabinet Order that a juridical person designated by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of Article 6, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 71 of 1970) as the entity undertaking the construction prescribed in that paragraph of a specified construction line (meaning, among the construction lines prescribed in Article 4, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act that are set forth in the basic plan prescribed in that paragraph, those specified by Cabinet Order) uses for the railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act (Act No. 92 of 1986) of the Shinkansen railway prescribed in Article 2 of the Nationwide Shinkansen Railways Construction and Improvement Act that relate to the construction implementation plan of that specified construction line approved by the Minister of Land, Infrastructure, Transport and Tourism under Article 9, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act;
machine translation, not official
**三十九** 国立研究開発法人医薬基盤・健康・栄養研究所が国立研究開発法人医薬基盤・健康・栄養研究所法（平成十六年法律第百三十五号）第十五条第一項第四号から第六号まで又は第二項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
art-73-4/par-1/item-39 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-39
Real property specified by Cabinet Order that the National Research and Development Agency National Institutes of Biomedical Innovation, Health and Nutrition uses for the services prescribed in Article 15, paragraph (1), items (iv) through (vi) or paragraph (2) of the Act on the National Institutes of Biomedical Innovation, Health and Nutrition, National Research and Development Agency (Act No. 135 of 2004).
machine translation, not official
**第二項** 道府県は、外国の政府が不動産を次に掲げる施設の用に供する不動産として使用するために取得した場合においては、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。ただし、第三号に掲げる施設の用に供する不動産については、外国が不動産取得税に相当する税を当該外国において日本国の同号に掲げる施設の用に供する不動産の取得に対して課する場合においては、この限りでない。
art-73-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-2
Where a foreign government has acquired real property for use as real property for the facilities listed below, prefectures may not impose real property acquisition tax on the acquisition of that real property; provided, however, that this does not apply to real property for the facilities listed in item (iii) where a foreign country imposes in that country a tax equivalent to real property acquisition tax on the acquisition of real property of Japan used for the facilities listed in that item.
machine translation, not official
**一** 大使館、公使館又は領事館
art-73-4/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-2/item-1
Embassies, legations, or consulates;
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**二** 専ら大使館、公使館若しくは領事館の長又は大使館若しくは公使館の職員の居住の用に供する施設
art-73-4/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-2/item-2
Facilities used exclusively as residences of the heads of embassies, legations, or consulates, or of the staff of embassies or legations;
machine translation, not official
**三** 専ら領事館の職員の居住の用に供する施設
art-73-4/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-2/item-3
Facilities used exclusively as residences of the staff of consulates.
machine translation, not official
**第三項** 道府県は、公共の用に供する道路の用に供するために不動産を取得した場合における当該不動産の取得又は保安林、墓地若しくは公共の用に供する運河用地、水道用地、用悪水路、ため池、堤とう若しくは井溝の用に供するために土地を取得した場合における当該土地（保安林の用に供するために取得した土地については、森林の保健機能の増進に関する特別措置法（平成元年法律第七十一号）第二条第二項第二号に規定する施設の用に供する土地で政令で定めるものを除く。）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。
art-73-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-3
Prefectures may not impose real property acquisition tax on the acquisition of real property in the case where it is acquired for use as a road for public use, or on the acquisition of land in the case where it is acquired for use as a protection forest, a cemetery, or a canal site, waterworks site, irrigation and drainage channel, reservoir, embankment, or ditch for public use (for land acquired for use as a protection forest, excluding land specified by Cabinet Order that is used for the facilities prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures concerning Improvement of Public Health Function of Forests (Act No. 71 of 1989)).
machine translation, not official
### 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） — Non-Taxation of Real Property Acquisition Tax on the Acquisition of Real Property by Public Land Development Corporations
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art-73-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-5#art-73-5
**第一項** 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。
art-73-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-5#art-73-5/par-1
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).
machine translation, not official
### 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
caption: machine translation, not official
art-73-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-5#art-73-6
**第一項** 道府県は、土地改良法による土地改良事業の施行に伴う換地の取得で政令で定めるもの又は同法による農用地の交換分合による土地の取得に対しては、不動産取得税を課することができない。
art-73-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-5#art-73-6/par-1
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.
machine translation, not official
**第二項** 道府県は、土地収用法（昭和二十六年法律第二百十九号）第八十二条の規定によつて土地をもつて損失を補償された場合における当該土地の取得に対しては、不動産取得税を課することができない。
art-73-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-5#art-73-6/par-2
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).
machine translation, not official
**第三項** 道府県は、土地区画整理法による土地区画整理事業の施行に伴う換地の取得（農住組合法第八条第一項及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項において適用する土地区画整理法第百四条第一項又は第九項の規定による換地の取得を含む。）、同法第百四条第六項の規定により土地の共有持分を取得した場合における当該土地の共有持分の取得若しくは土地区画整理法第百四条第七項（農住組合法第八条第一項及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項において適用する場合を含む。）の規定により建築物の一部（その建築物の共用部分の共有持分を含む。以下この項において同じ。）及びその建築物の存する土地の共有持分を取得した場合における当該建築物の一部及びその建築物の存する土地の共有持分の取得又は土地区画整理法第百四条第十一項（農住組合法第八条第一項及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項において適用する場合並びに大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第二十一条第二項、地方拠点都市地域の整備及び産業業務施設の再配置の促進に関する法律（平成四年法律第七十六号）第二十八条第二項、被災市街地復興特別措置法（平成七年法律第十四号）第十七条第二項、中心市街地の活性化に関する法律第十六条第二項及び高齢者、障害者等の移動等の円滑化の促進に関する法律（平成十八年法律第九十一号）第三十九条第二項において準用する場合を含む。）の規定により保留地を取得した場合における当該保留地の取得に対しては、不動産取得税を課することができない。
art-73-6/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-5#art-73-6/par-3
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) of the Land Readjustment Act as applied under 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) 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) of the Land Readjustment Act (including as applied under 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) of the Land Readjustment Act (including as applied under 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)).
machine translation, not official
**第四項** 道府県は、大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第十六条第四項若しくは被災市街地復興特別措置法第十四条第四項の規定により土地の共有持分を取得した場合における当該土地の共有持分の取得又は同法第十五条第五項の規定により住宅若しくは住宅等を取得した場合における当該住宅若しくは住宅等の取得に対しては、不動産取得税を課することができない。
art-73-6/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-5#art-73-6/par-4
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.
machine translation, not official
**第五項** 道府県は、大都市地域における住宅及び住宅地の供給の促進に関する特別措置法による住宅街区整備事業の施行に伴う換地の取得若しくは同法第八十三条において準用する土地区画整理法第百四条第七項の規定により施設住宅の一部等を取得した場合若しくは大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第九十条第二項の規定により施設住宅の一部若しくは施設住宅の敷地若しくはその共有持分を取得した場合（住宅街区整備事業を施行する者及び住宅街区整備組合の参加組合員以外の者が取得した場合に限る。）における当該施設住宅の一部等若しくは施設住宅の一部若しくは施設住宅の敷地若しくはその共有持分の取得で政令で定めるもの又は同法第八十三条において準用する土地区画整理法第百四条第十一項の規定により保留地を取得した場合における当該保留地の取得に対しては、不動産取得税を課することができない。
art-73-6/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-5#art-73-6/par-5
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) 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) 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.
machine translation, not official
**第六項** 道府県は、新都市基盤整備法（昭和四十七年法律第八十六号）による新都市基盤整備事業の施行に伴う換地の取得に対しては、不動産取得税を課することができない。
art-73-6/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-5#art-73-6/par-6
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).
machine translation, not official
### 第七十三条の七（形式的な所有権の移転等に対する不動産取得税の非課税） — Non-Taxation of Real Property Acquisition Tax on Formal Transfers of Ownership, etc.
caption: machine translation, not official
art-73-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7
**第一項** 道府県は、次に掲げ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。
art-73-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1
Prefectures may not impose real property acquisition tax on the acquisition of the following real property:
machine translation, not official
**一** 相続（包括遺贈及び被相続人から相続人に対してなされた遺贈を含む。）による不動産の取得
art-73-7/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-1
Acquisition of real property by inheritance (including a comprehensive bequest and a bequest made by a decedent to an heir);
machine translation, not official
**二** 法人の合併又は政令で定める分割による不動産の取得
art-73-7/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-2
Acquisition of real property by a merger of juridical persons or by a split specified by Cabinet Order;
machine translation, not official
**二の二** 法人が新たに法人を設立するために現物出資（現金出資をする場合における当該出資の額に相当する資産の譲渡を含む。）を行う場合（政令で定める場合に限る。）における不動産の取得
art-73-7/par-1/item-2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-2-2
Acquisition of real property in the case where a juridical person makes a capital contribution in kind (including the transfer of assets equivalent to the amount of the contribution in the case of a cash contribution) in order to establish a new juridical person (limited to cases specified by Cabinet Order);
machine translation, not official
**二の三** 共有物の分割による不動産の取得（当該不動産の取得者の分割前の当該共有物に係る持分の割合を超える部分の取得を除く。）
art-73-7/par-1/item-2-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-2-3
Acquisition of real property by partition of property in co-ownership (excluding the acquisition of the portion exceeding the proportion of the share in that property in co-ownership held by the acquirer of that real property before the partition);
machine translation, not official
**二の四** 会社更生法（平成十四年法律第百五十四号）第百八十三条（金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号。以下この号において「更生特例法」という。）第百四条又は第二百七十三条において準用する場合を含む。）、更生特例法第百三条第一項（更生特例法第三百四十六条において準用する場合を含む。）又は更生特例法第二百七十二条（更生特例法第三百六十三条において準用する場合を含む。）の規定により更生計画において株式会社、協同組織金融機関（更生特例法第二条第二項に規定する協同組織金融機関をいう。以下この号において同じ。）又は相互会社（更生特例法第二条第六項に規定する相互会社をいう。以下この号において同じ。）から新株式会社、新協同組織金融機関又は新相互会社に移転すべき不動産を定めた場合における新株式会社、新協同組織金融機関又は新相互会社の当該不動産の取得
art-73-7/par-1/item-2-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-2-4
Acquisition by a new stock company, new cooperative financial institution, or new mutual company of real property in the case where, pursuant to the provisions of Article 183 of the Corporate Reorganization Act (Act No. 154 of 2002) (including as applied mutatis mutandis under Article 104 or Article 273 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996; hereinafter in this item referred to as the "Financial Institutions Reorganization Special Measures Act")), Article 103, paragraph (1) of the Financial Institutions Reorganization Special Measures Act (including as applied mutatis mutandis under Article 346 of the Financial Institutions Reorganization Special Measures Act), or Article 272 of the Financial Institutions Reorganization Special Measures Act (including as applied mutatis mutandis under Article 363 of the Financial Institutions Reorganization Special Measures Act), the real property that is to be transferred from a stock company, a cooperative financial institution (meaning a cooperative financial institution prescribed in Article 2, paragraph (2) of the Financial Institutions Reorganization Special Measures Act; the same applies hereinafter in this item), or a mutual company (meaning a mutual company prescribed in Article 2, paragraph (6) of the Financial Institutions Reorganization Special Measures Act; the same applies hereinafter in this item) to the new stock company, new cooperative financial institution, or new mutual company is specified in a reorganization plan;
machine translation, not official
**三** 委託者から受託者に信託財産を移す場合における不動産の取得（当該信託財産の移転が第七十三条の二第二項本文の規定に該当する場合における不動産の取得を除く。）
art-73-7/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-3
Acquisition of real property in the case where trust property is transferred from a settlor to a trustee (excluding the acquisition of real property in the case where that transfer of trust property falls under the main clause of Article 73-2, paragraph (2));
machine translation, not official
**四** 信託の効力が生じた時から引き続き委託者のみが信託財産の元本の受益者である信託により受託者から当該受益者（次のいずれかに該当する者に限る。）に信託財産を移す場合における不動産の取得
art-73-7/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-4
Acquisition of real property in the case where trust property is transferred from the trustee to the beneficiary (limited to a person falling under any of the following) under a trust in which only the settlor has been the beneficiary of the principal of the trust property continuously since the time the trust took effect;
machine translation, not official
**イ** 当該信託の効力が生じた時から引き続き委託者である者
art-73-7/par-1/item-4/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-4/sub-1
a person who has been the settlor continuously since the time that trust took effect;
machine translation, not official
**ロ** 当該信託の効力が生じた時における委託者から第一号に規定する相続をした者
art-73-7/par-1/item-4/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-4/sub-2
a person who has inherited, as prescribed in item (i), from the settlor at the time that trust took effect;
machine translation, not official
**ハ** 当該信託の効力が生じた時における委託者が合併により消滅した場合における当該合併後存続する法人又は当該合併により設立された法人
art-73-7/par-1/item-4/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-4/sub-3
where the settlor at the time that trust took effect has ceased to exist by merger, the juridical person surviving that merger or the juridical person established by that merger;
machine translation, not official
**ニ** 当該信託の効力が生じた時における委託者が第二号に規定する政令で定める分割をした場合における当該分割により設立された法人又は当該分割により事業を承継した法人
art-73-7/par-1/item-4/sub-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-4/sub-4
where the settlor at the time that trust took effect has carried out a split specified by Cabinet Order as prescribed in item (ii), the juridical person established by that split or the juridical person that succeeded to the business by that split.
machine translation, not official
**四の二** 資産の流動化に関する法律第二条第十三項に規定する特定目的信託で次に掲げる要件の全てを満たすものの原委託者（同法第二百二十四条に規定する原委託者をいい、当該特定目的信託の効力が生じた時から引き続き委託者である者に限る。）が、当該特定目的信託の信託財産に属する不動産（同法第二条第十六項に規定する受託信託会社等が、当該特定目的信託の効力が生じた時に当該原委託者から当該特定目的信託の信託財産として取得したものであつて、当該原委託者に賃貸したものに限る。）を当該特定目的信託に係る信託契約の終了の時に買い戻す場合における当該不動産の取得
art-73-7/par-1/item-4-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-4-2
Acquisition of real property in the case where the original settlor (meaning the original settlor prescribed in Article 224 of the Act on the Securitization of Assets, and limited to a person who has been the settlor continuously since the time that specified purpose trust took effect) of a specified purpose trust prescribed in Article 2, paragraph (13) of the Act on the Securitization of Assets that satisfies all of the following requirements buys back, at the time of termination of the trust contract relating to that specified purpose trust, real property belonging to the trust property of that specified purpose trust (limited to that which the trust company, etc. entrusted with the trust, prescribed in Article 2, paragraph (16) of the Act on the Securitization of Assets, acquired from that original settlor as trust property of that specified purpose trust at the time that specified purpose trust took effect and leased to that original settlor);
machine translation, not official
**イ** 当該特定目的信託に係る信託契約において、資産の流動化に関する法律第二百三十条第一項第二号に規定する社債的受益権（ハにおいて「社債的受益権」という。）の定めがあること及び当該社債的受益権の元本の償還に関する事項として政令で定める事項を定めていること。
art-73-7/par-1/item-4-2/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-4-2/sub-1
in the trust contract relating to that specified purpose trust, provision is made for bond-type beneficial interest prescribed in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets (referred to as "bond-type beneficial interest" in (c)), and matters specified by Cabinet Order as matters concerning the redemption of the principal of that bond-type beneficial interest are provided for;
machine translation, not official
**ロ** 当該原委託者の信託した特定資産（資産の流動化に関する法律第二条第一項に規定する特定資産をいう。）が投資者の投資判断に重要な影響を及ぼすものとして政令で定める要件を満たすものであること。
art-73-7/par-1/item-4-2/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-4-2/sub-2
the specified assets (meaning specified assets prescribed in Article 2, paragraph (1) of the Act on the Securitization of Assets) placed in trust by that original settlor satisfy the requirements specified by Cabinet Order as having a material effect on investors' investment decisions;
machine translation, not official
**ハ** 当該特定目的信託の効力が生じた時から引き続き当該原委託者及び当該特定目的信託の社債的受益権を有する者のみが当該特定目的信託の信託財産の元本の受益者であること。
art-73-7/par-1/item-4-2/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-4-2/sub-3
continuously since that specified purpose trust took effect, only that original settlor and persons who hold the bond-type beneficial interest of that specified purpose trust are beneficiaries of the principal of the trust property of that specified purpose trust.
machine translation, not official
**五** 信託の受託者の変更があつた場合における新たな受託者による不動産の取得
art-73-7/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-5
Acquisition of real property by the new trustee in the case where there has been a change of the trustee of a trust;
machine translation, not official
**五の二** 相続税法（昭和二十五年法律第七十三号）第四十六条第一項の規定による承認に基づき物納の許可があつた不動産をその物納の許可を受けた者に移す場合における不動産の取得
art-73-7/par-1/item-5-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-5-2
Acquisition of real property in the case where real property for which permission for payment in kind has been granted on the basis of approval under the provisions of Article 46, paragraph (1) of the Inheritance Tax Act (Act No. 73 of 1950) is transferred to the person who received that permission for payment in kind;
machine translation, not official
**六** 建物の区分所有等に関する法律第二条第三項の専有部分の取得に伴わない同条第四項の共用部分である家屋の取得（当該家屋の建築による取得を除く。）
art-73-7/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-6
Acquisition of a house that is a common portion under Article 2, paragraph (4) of the Act on Building Unit Ownership that does not accompany the acquisition of an exclusively owned portion under paragraph (3) of that Article (excluding acquisition by the construction of that house);
machine translation, not official
**七** 保険業法の規定によつて会社がその保険契約の全部の移転契約に基づいて不動産を移転する場合における不動産の取得
art-73-7/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-7
Acquisition of real property in the case where a company transfers real property based on a contract for the transfer of the whole of its insurance policies pursuant to the provisions of the Insurance Business Act;
machine translation, not official
**八** 譲渡により担保の目的となつている財産（以下この節において「譲渡担保財産」という。）により担保される債権の消滅により当該譲渡担保財産の設定の日から二年以内に譲渡担保財産の権利者（以下この節において「譲渡担保権者」という。）から譲渡担保財産の設定者（設定者が更迭した場合における新設定者を除く。以下この節において同じ。）に当該譲渡担保財産を移転する場合における不動産の取得
art-73-7/par-1/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-8
Acquisition of real property in the case where, due to the extinction of the claim secured by property that is the object of security by transfer (hereinafter in this Section referred to as "property transferred as security"), that property transferred as security is transferred, within two years from the date of establishment of that property transferred as security, from the holder of the right to the property transferred as security (hereinafter in this Section referred to as the "holder of property transferred as security") to the grantor of the property transferred as security (excluding a new grantor in the case where the grantor has been replaced; the same applies hereinafter in this Section);
machine translation, not official
**九** 生産森林組合がその組合員となる資格を有する者から現物出資を受ける場合における土地の取得
art-73-7/par-1/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-9
Acquisition of land in the case where a production forestry cooperative receives a capital contribution in kind from a person qualified to be its member;
machine translation, not official
**十** 削除
art-73-7/par-1/item-10 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-10
no English for this paragraph
**十一** 沖縄振興開発金融公庫が沖縄振興開発金融公庫法（昭和四十七年法律第三十一号）第十九条第一項第三号に規定する業務で政令で定めるものを行う場合における不動産の取得
art-73-7/par-1/item-11 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-11
Acquisition of real property in the case where the Okinawa Development Finance Corporation carries out services specified by Cabinet Order among the services prescribed in Article 19, paragraph (1), item (iii) of the Okinawa Development Finance Corporation Act (Act No. 31 of 1972);
machine translation, not official
**十二** 独立行政法人住宅金融支援機構又は沖縄振興開発金融公庫の貸付金の回収に関連する不動産の取得（独立行政法人住宅金融支援機構又は沖縄振興開発金融公庫が建築中の住宅を取得し、建築工事を完了した住宅の取得を含む。）
art-73-7/par-1/item-12 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-12
Acquisition of real property related to the collection of loans by the incorporated administrative agency Japan Housing Finance Agency or the Okinawa Development Finance Corporation (including the acquisition of a dwelling for which construction work has been completed after the incorporated administrative agency Japan Housing Finance Agency or the Okinawa Development Finance Corporation acquired it while under construction);
machine translation, not official
**十三** 独立行政法人都市再生機構、独立行政法人中小企業基盤整備機構、地方住宅供給公社又は土地開発公社がその譲渡した不動産を当該不動産に係る譲渡契約の解除又は買戻し特約により取得する場合における当該不動産の取得
art-73-7/par-1/item-13 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-13
Acquisition of real property in the case where the Urban Renaissance Agency, the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN, a Local Housing Corporation, or a public land development corporation acquires real property that it transferred, through cancellation of the transfer contract relating to that real property or under a special agreement for repurchase.
machine translation, not official
**十四** 農業協同組合又は農業協同組合連合会が農業協同組合法第七十条第一項の規定により権利を承継する場合における不動産の取得
art-73-7/par-1/item-14 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-14
acquisition of real property in the case where an agricultural cooperative or a federation of agricultural cooperatives succeeds to rights under Article 70, paragraph (1) of the Agricultural Co-operatives Act;
machine translation, not official
**十五** 漁業協同組合、漁業生産組合若しくは漁業協同組合連合会又は水産加工業協同組合若しくは水産加工業協同組合連合会が水産業協同組合法第九十一条の二第一項（同法第百条第五項において準用する場合を含む。）の規定により権利を承継する場合における不動産の取得
art-73-7/par-1/item-15 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-15
acquisition of real property in the case where a fishery cooperative, fishery production cooperative or federation of fishery cooperatives, or a fishery processing cooperative or federation of fishery processing cooperatives, succeeds to rights under Article 91-2, paragraph (1) of the Fishery Industry Cooperative Act (including as applied mutatis mutandis pursuant to Article 100, paragraph (5) of that Act);
machine translation, not official
**十六** 森林組合又は森林組合連合会が森林組合法（昭和五十三年法律第三十六号）第百八条の三第一項の規定により権利を承継する場合における不動産の取得
art-73-7/par-1/item-16 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-16
acquisition of real property in the case where a forestry cooperative or a federation of forestry cooperatives succeeds to rights under Article 108-3, paragraph (1) of the Forestry Cooperative Act (Act No. 36 of 1978);
machine translation, not official
**十七** 農業共済組合が農業保険法第七十三条第二項の規定により権利を承継する場合における不動産の取得
art-73-7/par-1/item-17 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-17
acquisition of real property in the case where an agricultural mutual relief association succeeds to rights under Article 73, paragraph (2) of the Agricultural Insurance Act;
machine translation, not official
**十八** 削除
art-73-7/par-1/item-18 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-18
no English for this paragraph
**十九** 預金保険法第二条第十三項に規定する承継銀行（同法附則第十五条の二第三項の規定により承継銀行とみなされる同項に規定する承継協定銀行を含む。）が同法第九十一条第一項又は第二項の規定による同条第一項第二号に掲げる決定を受けて行う同法第二条第十二項に規定する被管理金融機関からの同条第十三項に規定する事業の譲受け等による不動産（同法第九十三条第二項の規定により当該承継銀行が保有する資産として適当であることの確認がされたものに限る。）の取得
art-73-7/par-1/item-19 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-19
acquisition of real property (limited to real property confirmed under Article 93, paragraph (2) of the Deposit Insurance Act as appropriate to be held as an asset by the successor bank) by a successor bank prescribed in Article 2, paragraph (13) of the Deposit Insurance Act (including a successor agreement bank prescribed in Article 15-2, paragraph (3) of the Supplementary Provisions of that Act which is deemed to be a successor bank under that paragraph), through a transfer of business or the like prescribed in Article 2, paragraph (13) of that Act from a financial institution under management prescribed in Article 2, paragraph (12) of that Act, which it carries out upon receiving a decision set forth in Article 91, paragraph (1), item (ii) of that Act pursuant to paragraph (1) or (2) of that Article;
machine translation, not official
**二十** 預金保険法第百二十六条の三十四第三項第五号に規定する特定承継金融機関等（同法附則第十五条の二第三項の規定により特定承継銀行とみなされる同項に規定する承継協定銀行を含む。）が同法第百二十六条の三十四第一項又は第二項の規定による同条第一項第二号に掲げる決定を受けて行う同法第百二十六条の三第二項に規定する特別監視金融機関等からの同法第百二十六条の三十四第一項に規定する特定事業譲受け等による不動産の取得
art-73-7/par-1/item-20 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-20
acquisition of real property by a specified successor financial institution, etc. prescribed in Article 126-34, paragraph (3), item (v) of the Deposit Insurance Act (including a successor agreement bank prescribed in Article 15-2, paragraph (3) of the Supplementary Provisions of that Act which is deemed to be a specified successor bank under that paragraph), through a specified transfer of business or the like prescribed in Article 126-34, paragraph (1) of that Act from a specially supervised financial institution, etc. prescribed in Article 126-3, paragraph (2) of that Act, which it carries out upon receiving a decision set forth in Article 126-34, paragraph (1), item (ii) of that Act pursuant to paragraph (1) or (2) of that Article;
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**二十一** 保険業法第二百六十条第六項に規定する承継保険会社が、保険契約者保護機構の同法第二百七十条の三の二第六項の規定による同項第二号の決定を受けて行う同法第二百六十条第二項に規定する破綻保険会社からの保険契約の移転による不動産の取得
art-73-7/par-1/item-21 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-21
acquisition of real property by a successor insurance company prescribed in Article 260, paragraph (6) of the Insurance Business Act through a transfer of insurance policies from a failed insurance company prescribed in Article 260, paragraph (2) of that Act, which it carries out upon receiving a decision set forth in Article 270-3-2, paragraph (6), item (ii) of that Act, made by the Policyholders Protection Corporation pursuant to that paragraph.
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### 第七十三条の八（徴税吏員の不動産取得税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning the Real Property Acquisition Tax
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art-73-8 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8
**第一項** 道府県の徴税吏員は、不動産取得税の賦課徴収に関する調査のために必要がある場合には、次に掲げる者に質問し、又は第一号から第三号までの者の帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-73-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1
If necessary for an examination concerning the assessment and collection of the real property acquisition tax, a prefectural tax collection official may question the persons listed below, or inspect the books and documents of the persons in items (i) to (iii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**一** 納税義務者又は納税義務があると認められる者
art-73-8/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-1
a person liable for tax or a person found to have tax liability;
machine translation, not official
**二** 前号に掲げる者から金銭又は物品を受け取る権利があると認められる者
art-73-8/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-2
a person found to have the right to receive money or goods from a person listed in the preceding item;
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**三** 第一号に掲げる者にその者の取得に係る家屋を引き渡したと認められる者
art-73-8/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-3
a person found to have delivered a house acquired by a person listed in item (i) to that person;
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**四** 前三号に掲げる者以外の者で当該不動産取得税の賦課徴収に関し直接関係があると認められる者
art-73-8/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-4
a person other than those listed in the preceding three items who is found to be directly related to the assessment and collection of the real property acquisition tax in question.
machine translation, not official
**第二項** 前項第一号に掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下この項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下この項において同じ。）及び同号に掲げる者を分割承継法人とする分割に係る分割法人は、前項第二号に規定する金銭又は物品を受け取る権利があると認められる者に含まれるものとする。
art-73-8/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-2
A successor corporation in a company split (meaning a corporation that has had assets and liabilities transferred to it by a splitting corporation in a company split; the same applies hereinafter in this paragraph) in a company split in which a person listed in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities through a company split; the same applies hereinafter in this paragraph), and a splitting corporation in a company split in which a person listed in that item is the successor corporation in a company split, are included in the persons found to have the right to receive money or goods prescribed in item (ii) of the preceding paragraph.
machine translation, not official
**第三項** 第一項の場合には、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-73-8/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-3
In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
machine translation, not official
**第四項** 道府県の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-73-8/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-4
A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
machine translation, not official
**第五項** 不動産取得税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第七十三条の三十六第六項の定めるところによる。
art-73-8/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-5
Examinations concerning delinquent tax collection procedures for the real property acquisition tax are governed by the provisions of Article 73-36, paragraph (6), notwithstanding the provisions of paragraph (1).
machine translation, not official
**第六項** 第一項又は第四項の規定による道府県の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-73-8/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-6
The authority of a prefectural tax collection official under paragraph (1) or (4) must not be construed as having been granted for the purpose of a criminal investigation.
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### 第七十三条の九（不動産取得税に係る検査拒否等に関する罪） — Offenses Concerning Refusal of Inspection, etc. Relating to the Real Property Acquisition Tax
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art-73-9 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-9
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-73-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-9/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-73-9/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-9/par-1/item-1
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
machine translation, not official
**二** 前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-73-9/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-9/par-1/item-2
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 前条の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-73-9/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-9/par-1/item-3
if the person fails to answer a question by a tax collection official under the provisions of the preceding Article, or gives a false answer.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-73-9/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-9/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
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### 第七十三条の十（不動産取得税の納税管理人） — Tax Agent for the Real Property Acquisition Tax
caption: machine translation, not official
art-73-10 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-10
**第一項** 不動産取得税の納税義務者は、納税義務を負う道府県内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合においては、納税に関する一切の事項を処理させるため、当該道府県の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを道府県知事に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて道府県知事に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
art-73-10/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-10/par-1
If a person liable for the real property acquisition tax has no domicile, residence, office or place of business (hereinafter in this paragraph referred to as a "address, etc.") in the prefecture in which that person bears tax liability, that person must, in order to have all matters relating to tax payment handled, either appoint a tax agent from among persons having a address, etc. within the area specified by Prefectural Ordinance of that prefecture and report the appointment to the prefectural governor, or apply to the prefectural governor for approval to appoint as a tax agent a person having a address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where that person changes or intends to change the tax agent.
machine translation, not official
**第二項** 前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る不動産取得税の徴収の確保に支障がないことについて道府県知事に申請してその認定を受けたときは、納税管理人を定めることを要しない。
art-73-10/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-10/par-2
Notwithstanding the preceding paragraph, the person liable for tax in question is not required to appoint a tax agent if that person has applied to the prefectural governor for, and obtained, certification that there is no impediment to securing the collection of the real property acquisition tax relating to that person liable for tax.
machine translation, not official
### 第七十三条の十一（不動産取得税の納税管理人に係る虚偽の申告等に関する罪） — Offenses Concerning False Reports, etc. Relating to the Tax Agent for the Real Property Acquisition Tax
caption: machine translation, not official
art-73-11 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-11
**第一項** 前条第一項の規定により申告すべき納税管理人について虚偽の申告をし、又は偽りその他不正の手段により同項の承認若しくは同条第二項の認定を受けたときは、その違反行為をした者は、三十万円以下の罰金に処する。
art-73-11/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-11/par-1
If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の刑を科する。
art-73-11/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-11/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
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### 第七十三条の十二（不動産取得税の納税管理人に係る不申告に関する過料） — Non-Penal Fines for Failure to Report Concerning the Tax Agent for the Real Property Acquisition Tax
caption: machine translation, not official
art-73-12 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-12
**第一項** 道府県は、第七十三条の十第二項の認定を受けていない不動産取得税の納税義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な事由がなくて申告をしなかつた場合においては、その者に対し、当該道府県の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-73-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-12/par-1
If a person liable for the real property acquisition tax who has not received the certification under Article 73-10, paragraph (2) and has not received the approval under paragraph (1) of that Article fails, without justifiable grounds, to report the tax agent who is to be reported under that paragraph, a prefecture may establish a provision in the Prefectural Ordinance of that prefecture imposing a non-penal fine of not more than 100,000 yen on that person.
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## 第二款 課税標準及び税率 — Subsection 2 Tax Base and Tax Rate
heading: machine translation, not official
ch-2/sec-4/subsec-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#ch-2/sec-4/subsec-2
### 第七十三条の十三（不動産取得税の課税標準） — Tax Base of the Real Property Acquisition Tax
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art-73-13 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-13
**第一項** 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。
art-73-13/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-13/par-1
The tax base of the real property acquisition tax is the price of the real property at the time it is acquired.
machine translation, not official
**第二項** 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。
art-73-13/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-13/par-2
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.
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### 第七十三条の十四（不動産取得税の課税標準の特例） — Special Provisions on the Tax Base of Real Property Acquisition Tax
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art-73-14 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14
**第一項** 住宅の建築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含むものとし、政令で定めるものに限る。）をした場合における当該住宅の取得に対して課する不動産取得税の課税標準の算定については、一戸（共同住宅、寄宿舎その他これらに類する多数の人の居住の用に供する住宅（以下不動産取得税において「共同住宅等」という。）にあつては、居住の用に供するために独立的に区画された一の部分で政令で定めるもの）について千二百万円を価格から控除するものとする。
art-73-14/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-1
In calculating the tax base of real property acquisition tax imposed on the acquisition of a dwelling in the case where the dwelling has been constructed (including the purchase of a newly constructed dwelling that has not yet been used for residence by any person; limited to those specified by Cabinet Order), 12,000,000 yen per dwelling unit (for an apartment house, dormitory, or other dwelling used for residence by many persons that is similar thereto (hereinafter in the provisions on real property acquisition tax referred to as an "apartment house, etc."), per one independently partitioned part used for residence, as specified by Cabinet Order) is to be deducted from the price.
machine translation, not official
**第二項** 共同住宅等以外の住宅の建築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含む。以下この項及び第四項において同じ。）をした者が、当該住宅の建築後一年以内にその住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合には、前後の住宅の建築をもつて一戸の住宅の建築とみなして、前項の規定を適用する。
art-73-14/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-2
Where a person who has constructed a dwelling other than an apartment house, etc. (including the purchase of a newly constructed dwelling that has not yet been used for residence by any person; the same applies hereinafter in this paragraph and paragraph (4)) newly constructs a dwelling that is to form a single structure with that dwelling, or makes an addition to that dwelling, within one year after the construction of that dwelling, the provisions of the preceding paragraph apply by deeming the construction of the earlier and later dwellings to be the construction of one dwelling unit.
machine translation, not official
**第三項** 個人が自己の居住の用に供する耐震基準適合既存住宅（既存住宅（新築された住宅でまだ人の居住の用に供されたことのないもの以外の住宅で政令で定めるものをいう。第七十三条の二十四第三項において同じ。）のうち地震に対する安全性に係る基準として政令で定める基準（第七十三条の二十七の二第一項において「耐震基準」という。）に適合するものとして政令で定めるものをいう。第七十三条の二十四第二項及び第三項において同じ。）を取得した場合における当該住宅の取得に対して課する不動産取得税の課税標準の算定については、一戸について、当該住宅が新築された時において施行されていた地方税法第七十三条の十四第一項の規定により控除するものとされていた額を価格から控除するものとする。
art-73-14/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-3
In calculating the tax base of real property acquisition tax imposed on the acquisition of an existing house meeting earthquake resistance standards (meaning, among existing houses (meaning dwellings specified by Cabinet Order, other than newly constructed dwellings that have not yet been used for residence by any person; the same applies in Article 73-24, paragraph (3)), those specified by Cabinet Order as conforming to the standards specified by Cabinet Order as standards for safety against earthquakes (referred to as "earthquake resistance standards" in Article 73-27-2, paragraph (1)); the same applies in Article 73-24, paragraphs (2) and (3)) that an individual uses for his or her own residence, the amount that was to be deducted pursuant to the provisions of Article 73-14, paragraph (1) of the Local Tax Act in force at the time when that dwelling was newly constructed is to be deducted from the price, per dwelling unit.
machine translation, not official
**第四項** 第一項及び前項の規定は、当該住宅の取得者から、当該道府県の条例で定めるところにより、当該住宅の取得につきこれらの規定の適用があるべき旨の申告がなされた場合に限り適用するものとする。この場合において、当該住宅が、住宅の建築後一年以内に、その住宅と一構となるべき住宅として新築された住宅であるとき、又はその住宅に増築された住宅であるときは、最初の住宅の建築に係る住宅の取得につき、第一項の規定の適用があるべき旨の申告がなされていたときに限り、適用するものとする。
art-73-14/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-4
The provisions of paragraph (1) and the preceding paragraph apply only where a declaration to the effect that those provisions are to apply to the acquisition of the dwelling has been made by the acquirer of that dwelling, as provided by the Prefectural Ordinance of the prefecture concerned. In this case, where the dwelling is a dwelling newly constructed, within one year after the construction of a dwelling, as a dwelling that is to form a single structure with that dwelling, or a dwelling added on to that dwelling, they apply only where a declaration to the effect that the provisions of paragraph (1) are to apply has been made with respect to the acquisition of the dwelling relating to the construction of the first dwelling.
machine translation, not official
**第五項** 道府県は、前項前段又は同項後段の申告がなかつた場合においても、当該住宅の取得が第一項又は第三項に規定する要件に該当すると認められるときは、前項の規定にかかわらず、第一項又は第三項の規定を適用することができる。
art-73-14/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-5
Even where there was no declaration under the first sentence of the preceding paragraph or the second sentence of that paragraph, if the acquisition of the dwelling is found to fall under the requirements prescribed in paragraph (1) or (3), a prefecture may, notwithstanding the provisions of the preceding paragraph, apply the provisions of paragraph (1) or (3).
machine translation, not official
**第六項** 公営住宅及びこれに準ずる住宅（以下この項において「公営住宅等」という。）を地方公共団体から当該公営住宅等の入居者又は入居者の組織する団体が譲渡を受けた場合における当該公営住宅等の取得に対して課する不動産取得税の課税標準の算定については、当該譲渡に係る住宅をもつて建築に係る住宅とみなして、第一項の規定を適用する。
art-73-14/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-6
In calculating the tax base of real property acquisition tax imposed on the acquisition of public housing and housing equivalent thereto (hereinafter in this paragraph referred to as "public housing, etc.") in the case where a resident of that public housing, etc., or an organization formed by residents, has received a transfer thereof from a local government, the provisions of paragraph (1) apply by deeming the dwelling relating to that transfer to be a dwelling that has been constructed.
machine translation, not official
**第七項** 土地若しくは家屋を収用することができる事業（以下この項及び第七十三条の二十七の三第一項において「公共事業」という。）の用に供するため不動産を収用されて補償金を受けた者、公共事業を行う者に当該公共事業の用に供するため不動産を譲渡した者若しくは公共事業の用に供するため収用され、若しくは譲渡した土地の上に建築されていた家屋について移転補償金を受けた者又は地方公共団体、土地開発公社若しくは独立行政法人都市再生機構に公共事業の用に供されることが確実であると認められるものとして政令で定める不動産を譲渡した者若しくは当該譲渡に係る土地の上に建築されていた家屋について移転補償金を受けた者が、当該収用され、譲渡し、又は移転補償金に係る契約をした日から二年以内に、当該収用され、譲渡し、又は移転補償金を受けた不動産（以下この項において「被収用不動産等」という。）に代わるものと道府県知事が認める不動産を取得した場合には、当該不動産の取得に対して課する不動産取得税の課税標準の算定については、被収用不動産等の固定資産課税台帳に登録された価格（被収用不動産等の価格が固定資産課税台帳に登録されていない場合には、政令で定めるところにより、道府県知事が第三百八十八条第一項の固定資産評価基準により決定した価格）に相当する額を価格から控除するものとする。
art-73-14/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-7
Where a person who has had real property expropriated for use in a business for which land or houses may be expropriated (hereinafter in this paragraph and Article 73-27-3, paragraph (1) referred to as a "public works project") and has received compensation, a person who has transferred real property to a person carrying out a public works project for use in that public works project, or a person who has received relocation compensation for a house that stood on land expropriated or transferred for use in a public works project; or a person who has transferred to a local government, a public land development corporation, or the Urban Renaissance Agency real property specified by Cabinet Order as being recognized as certain to be used for a public works project, or a person who has received relocation compensation for a house that stood on the land relating to that transfer, acquires, within two years from the day on which the real property was expropriated or transferred or the contract relating to the relocation compensation was concluded, real property that the prefectural governor recognizes as replacing the real property that was expropriated or transferred or for which relocation compensation was received (hereinafter in this paragraph referred to as "expropriated real property, etc."), then, in calculating the tax base of real property acquisition tax imposed on the acquisition of that real property, an amount equivalent to the price of the expropriated real property, etc. registered in the fixed assets tax ledger (where the price of the expropriated real property, etc. is not registered in the fixed assets tax ledger, the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1), as specified by Cabinet Order) is to be deducted from the price.
machine translation, not official
**第八項** 都市再開発法（昭和四十四年法律第三十八号）第七十三条第一項第二号若しくは第七号に規定する者又は同法第百十八条の七第一項第二号（同法第百十八条の二十五の三第三項の規定により読み替えて適用される場合を含む。）に規定する者が同法による市街地再開発事業の施行に伴い同法第七十三条第一項第三号若しくは第八号に規定する宅地、借地権若しくは建築物若しくは指定宅地若しくはその使用収益権又は同法第百十八条の七第一項第三号（同法第百十八条の二十五の三第三項の規定により読み替えて適用される場合を含む。）に規定する宅地、借地権若しくは建築物（第二号において「従前の宅地等」という。）に対応して与えられる不動産を取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該不動産の価格から、当該不動産の価格に第一号に掲げる金額に対する第二号に掲げる金額の割合を乗じて得た金額を控除するものとする。
art-73-14/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-8
Where a person prescribed in Article 73, paragraph (1), item (ii) or (vii) of the Urban Renewal Act (Act No. 38 of 1969), or a person prescribed in Article 118-7, paragraph (1), item (ii) of the Urban Renewal Act (including where it applies with terms replaced pursuant to Article 118-25-3, paragraph (3) of the Urban Renewal Act), acquires, accompanying the implementation of an urban redevelopment project under the Urban Renewal Act, real property given in correspondence with the building land, land leasehold right, or building prescribed in Article 73, paragraph (1), item (iii) or (viii) of the Urban Renewal Act, or designated building land or the right to use and take profits therefrom, or with the building land, land leasehold right, or building prescribed in Article 118-7, paragraph (1), item (iii) of the Urban Renewal Act (including where it applies with terms replaced pursuant to Article 118-25-3, paragraph (3) of the Urban Renewal Act) (referred to as "former building land, etc." in item (ii)), then, in calculating the tax base of real property acquisition tax imposed on the acquisition of that real property, the amount obtained by multiplying the price of that real property by the ratio of the amount listed in item (ii) to the amount listed in item (i) is to be deducted from the price of that real property.
machine translation, not official
**一** 次に掲げる価額（都市再開発法第百三条第一項又は第百十八条の二十三第一項（同法第百十八条の二十五の三第三項の規定により読み替えて適用される場合を含む。次号において同じ。）の規定により確定した価額をいう。以下この号において同じ。）の合計額
art-73-14/par-8/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-8/item-1
The total of the following values (meaning values finalized pursuant to the provisions of Article 103, paragraph (1) or Article 118-23, paragraph (1) of the Urban Renewal Act (including where it applies with terms replaced pursuant to Article 118-25-3, paragraph (3) of the Urban Renewal Act; the same applies in the following item); the same applies hereinafter in this item):
machine translation, not official
**イ** 都市再開発法第七十三条第一項第四号に規定する施設建築敷地若しくはその共有持分又は施設建築物の一部等の価額
art-73-14/par-8/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-8/item-1/sub-1
the value of the facility building site prescribed in Article 73, paragraph (1), item (iv) of the Urban Renewal Act or a share of co-ownership therein, or of a part of a facility building, etc.;
machine translation, not official
**ロ** 都市再開発法第七十三条第一項第九号に規定する個別利用区内の宅地又はその使用収益権の価額
art-73-14/par-8/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-8/item-1/sub-2
the value of building land within an individual use zone prescribed in Article 73, paragraph (1), item (ix) of the Urban Renewal Act, or of the right to use and take profits therefrom;
machine translation, not official
**ハ** 都市再開発法第百十八条の七第一項第三号に規定する建築施設の部分の価額
art-73-14/par-8/item-1/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-8/item-1/sub-3
the value of the part of the building facility prescribed in Article 118-7, paragraph (1), item (iii) of the Urban Renewal Act;
machine translation, not official
**ニ** 都市再開発法第百十八条の二十五の三第三項の規定により読み替えて適用される同法第百十八条の七第一項第三号に規定する施設建築敷地又は施設建築物に関する権利の価額
art-73-14/par-8/item-1/sub-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-8/item-1/sub-4
the value of the right to the facility building site or facility building prescribed in Article 118-7, paragraph (1), item (iii) of the Urban Renewal Act as applied with terms replaced pursuant to Article 118-25-3, paragraph (3) of the Urban Renewal Act;
machine translation, not official
**二** 従前の宅地等の価額（都市再開発法第七十二条の権利変換計画において定められ、又は同法第百十八条の二十三第一項の規定により確定した価額をいう。）の合計額
art-73-14/par-8/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-8/item-2
The total of the values of the former building land, etc. (meaning values determined in the rights conversion plan under Article 72 of the Urban Renewal Act or finalized pursuant to the provisions of Article 118-23, paragraph (1) of the Urban Renewal Act).
machine translation, not official
**第九項** 土地区画整理法第九十四条の規定による清算金、都市再開発法第九十一条第一項の規定による補償金又は密集市街地における防災街区の整備の促進に関する法律第二百二十六条第一項の規定による補償金で、次の各号に掲げるものを受けた者が、当該各号に定める日から二年以内に、当該清算金又は補償金を受けた不動産（以下この項において「従前の不動産」という。）に代わるものと道府県知事が認める不動産を取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、従前の不動産の固定資産課税台帳に登録された価格（従前の不動産の価格が固定資産課税台帳に登録されていない場合には、政令で定めるところにより、道府県知事が第三百八十八条第一項の固定資産評価基準により決定した価格）に相当する額を価格から控除するものとする。
art-73-14/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-9
Where a person who has received settlement money under Article 94 of the Land Readjustment Act, compensation under Article 91, paragraph (1) of the Urban Renewal Act, or compensation under Article 226, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts, as listed in each of the following items, acquires, within two years from the day specified in the relevant item, real property that the prefectural governor recognizes as replacing the real property for which that settlement money or compensation was received (hereinafter in this paragraph referred to as "former real property"), then, in calculating the tax base of real property acquisition tax imposed on the acquisition of that real property, an amount equivalent to the price of the former real property registered in the fixed assets tax ledger (where the price of the former real property is not registered in the fixed assets tax ledger, the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1), as specified by Cabinet Order) is to be deducted from the price.
machine translation, not official
**一** 土地区画整理法第九十四条の規定による清算金で、同法第九十一条第四項の規定により換地を定めないこととされたことにより支払われるもの 同法第百三条第四項の規定による公告があつた日
art-73-14/par-9/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-9/item-1
Settlement money under Article 94 of the Land Readjustment Act that is paid because it has been decided, pursuant to the provisions of Article 91, paragraph (4) of the Land Readjustment Act, that replotted land is not to be determined: the day of the public notice under the provisions of Article 103, paragraph (4) of the Land Readjustment Act;
machine translation, not official
**二** 都市再開発法第九十一条第一項の規定による補償金で、同法第七十九条第三項若しくは同法第百十一条の規定により読み替えられた同法第七十九条第三項の規定により施設建築物の一部等若しくは建築施設の部分が与えられないように定められたことにより支払われるもの又はやむを得ない事情により同法第七十一条第一項の規定による申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるもの 同法第七十三条第一項第二十四号の権利変換期日
art-73-14/par-9/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-9/item-2
Compensation under Article 91, paragraph (1) of the Urban Renewal Act that is paid because it has been provided, pursuant to the provisions of Article 79, paragraph (3) of the Urban Renewal Act or Article 79, paragraph (3) of the Urban Renewal Act as applied with terms replaced pursuant to Article 111 of the Urban Renewal Act, that a part of a facility building, etc. or a part of a building facility is not to be given, or that is paid on the basis of an application under Article 71, paragraph (1) of the Urban Renewal Act in cases specified by Cabinet Order as those where the application is found to have been made owing to unavoidable circumstances: the rights conversion date under Article 73, paragraph (1), item (xxiv) of the Urban Renewal Act;
machine translation, not official
**三** 密集市街地における防災街区の整備の促進に関する法律第二百二十六条第一項の規定による補償金で、同法第二百十二条第三項の規定により同項に規定する防災施設建築物の一部等が与えられないように定められたことにより支払われるもの又はやむを得ない事情により同法第二百三条第一項の規定による申出をした場合として政令で定める場合における当該申出に基づき支払われるもの 同法第二百五条第一項第二十四号の権利変換期日
art-73-14/par-9/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-9/item-3
Compensation under Article 226, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts that is paid because it has been provided, pursuant to the provisions of Article 212, paragraph (3) of that Act, that a part of a disaster prevention facility building, etc. prescribed in paragraph (3) of that Article is not to be given, or that is paid on the basis of an application under Article 203, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts in cases specified by Cabinet Order as those where the application was made owing to unavoidable circumstances: the rights conversion date under Article 205, paragraph (1), item (xxiv) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts.
machine translation, not official
**第十項** 農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の規定による交換分合により同法第六条第一項に規定する農業振興地域内にある土地を取得した場合における当該土地の取得（政令で定める土地の取得を除く。）に対して課する不動産取得税の課税標準の算定については、次の各号に掲げる場合の区分に応じ、当該各号に定める額を価格から控除するものとする。
art-73-14/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-10
Where land located within an agricultural promotion region prescribed in Article 6, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) is acquired through exchange and consolidation under the provisions of Article 13-2, paragraph (1) of that Act, in calculating the tax base of real property acquisition tax imposed on the acquisition of that land (excluding the acquisition of land specified by Cabinet Order), the amount specified in each of the following items for the case listed in that item is to be deducted from the price.
machine translation, not official
**一** 次号に掲げる場合以外の場合 交換分合により失つた土地の固定資産課税台帳に登録された価格（交換分合により失つた土地の価格が固定資産課税台帳に登録されていない場合には、政令で定めるところにより、道府県知事が第三百八十八条第一項に規定する固定資産評価基準により決定した価格）に相当する額（次号において「登録価格等に相当する額」という。）
art-73-14/par-10/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-10/item-1
Cases other than those listed in the following item: an amount equivalent to the price, registered in the fixed assets tax ledger, of the land lost through exchange and consolidation (where the price of the land lost through exchange and consolidation is not registered in the fixed assets tax ledger, the price determined by the prefectural governor in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1), as specified by Cabinet Order) (referred to as the "amount equivalent to the registered price, etc." in the following item);
machine translation, not official
**二** 当該土地の取得が、農業振興地域の整備に関する法律第八条第一項又は第十三条第一項の規定により市町村が農業振興地域整備計画（同法第八条第一項の農業振興地域整備計画をいう。以下この号において同じ。）を定め、又は変更しようとする場合における当該定めようとする農業振興地域整備計画又は当該変更後の農業振興地域整備計画に係る農用地区域内にある土地の取得である場合 登録価格等に相当する額又は当該土地の価格の三分の一に相当する額のいずれか多い額
art-73-14/par-10/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-10/item-2
Cases where the acquisition of that land is the acquisition of land located within the agricultural land area relating to an agricultural promotion region development plan that a municipality is to establish, or that plan after its change, in the case where the municipality is to establish or change, pursuant to the provisions of Article 8, paragraph (1) or Article 13, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions, an agricultural promotion region development plan (meaning the agricultural promotion region development plan under Article 8, paragraph (1) of that Act; the same applies hereinafter in this item): the greater of the amount equivalent to the registered price, etc. and the amount equivalent to one-third of the price of that land.
machine translation, not official
**第十一項** 密集市街地における防災街区の整備の促進に関する法律第二百五条第一項第二号又は第七号に規定する者が同法第二条第五号に規定する防災街区整備事業の施行に伴い同法第二百五条第一項第三号に規定する宅地、借地権若しくは建築物又は同項第八号に規定する指定宅地若しくはその使用収益権（以下この項において「従前の宅地等」という。）に対応して与えられる不動産を取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該不動産の価格から当該不動産の価格に同条第一項第四号に規定する防災施設建築敷地若しくはその共有持分若しくは防災施設建築物の一部等又は同項第九号に規定する個別利用区内の宅地若しくはその使用収益権の価額（同法第二百四十七条第一項の規定により確定した価額とする。）の合計額に対する従前の宅地等の価額（同法第二百四条の権利変換計画において定められた価額とする。）の合計額の割合を乗じて得た額を控除するものとする。
art-73-14/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-11
Where a person prescribed in Article 205, paragraph (1), item (ii) or (vii) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts acquires, accompanying the implementation of a disaster control district improvement project prescribed in Article 2, item (v) of that Act, real property given in correspondence with the building land, land leasehold right, or building prescribed in Article 205, paragraph (1), item (iii) of that Act, or the designated building land prescribed in item (viii) of that paragraph or the right to use and take profits therefrom (hereinafter in this paragraph referred to as "former building land, etc."), then, in calculating the tax base of real property acquisition tax imposed on the acquisition of that real property, the amount obtained by multiplying the price of that real property by the ratio of the total of the values of the former building land, etc. (being the values determined in the rights conversion plan under Article 204 of that Act) to the total of the values (being the values finalized pursuant to the provisions of Article 247, paragraph (1) of that Act) of the disaster prevention facility building site prescribed in Article 205, paragraph (1), item (iv) of that Act or a share of co-ownership therein, or of a part of a disaster prevention facility building, etc., or of the building land within an individual use zone prescribed in item (ix) of that paragraph or the right to use and take profits therefrom, is to be deducted from the price of that real property.
machine translation, not official
**第十二項** 児童福祉法第三十四条の十五第二項の規定により同法第六条の三第九項に規定する家庭的保育事業の認可を得た者が直接当該事業の用に供する家屋（当該事業の用以外の用に供されていないものに限る。）の取得に対して課する不動産取得税の課税標準の算定については、当該家屋の価格の二分の一を参酌して三分の一以上三分の二以下の範囲内において道府県の条例で定める割合に相当する額を価格から控除するものとする。
art-73-14/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-12
In calculating the tax base of real property acquisition tax imposed on the acquisition of a house that a person who has obtained approval under Article 34-15, paragraph (2) of the Child Welfare Act for the home-based childcare business prescribed in Article 6-3, paragraph (9) of that Act uses directly for that business (limited to one not used for any purpose other than that business), an amount equivalent to the proportion that is fixed by Prefectural Ordinance within the range of one-third or more and two-thirds or less, with reference to one-half of the price of that house, is to be deducted from the price.
machine translation, not official
**第十三項** 児童福祉法第三十四条の十五第二項の規定により同法第六条の三第十一項に規定する居宅訪問型保育事業の認可を得た者が直接当該事業の用に供する家屋（当該事業の用以外の用に供されていないものに限る。）の取得に対して課する不動産取得税の課税標準の算定については、当該家屋の価格の二分の一を参酌して三分の一以上三分の二以下の範囲内において道府県の条例で定める割合に相当する額を価格から控除するものとする。
art-73-14/par-13 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-13
In calculating the tax base of real property acquisition tax imposed on the acquisition of a house that a person who has obtained approval under Article 34-15, paragraph (2) of the Child Welfare Act for the home-visit childcare business prescribed in Article 6-3, paragraph (11) of that Act uses directly for that business (limited to one not used for any purpose other than that business), an amount equivalent to the proportion that is fixed by Prefectural Ordinance within the range of one-third or more and two-thirds or less, with reference to one-half of the price of that house, is to be deducted from the price.
machine translation, not official
**第十四項** 児童福祉法第三十四条の十五第二項の規定により同法第六条の三第十二項に規定する事業所内保育事業の認可を得た者が直接当該事業（利用定員が五人以下であるものに限る。）の用に供する家屋（当該事業の用以外の用に供されていないものに限る。）の取得に対して課する不動産取得税の課税標準の算定については、当該家屋の価格の二分の一を参酌して三分の一以上三分の二以下の範囲内において道府県の条例で定める割合に相当する額を価格から控除するものとする。
art-73-14/par-14 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-14
In calculating the tax base of real property acquisition tax imposed on the acquisition of a house that a person who has obtained approval under Article 34-15, paragraph (2) of the Child Welfare Act for the workplace-based childcare business prescribed in Article 6-3, paragraph (12) of that Act uses directly for that business (limited to one with a user capacity of five or less) (limited to one not used for any purpose other than that business), an amount equivalent to the proportion that is fixed by Prefectural Ordinance within the range of one-third or more and two-thirds or less, with reference to one-half of the price of that house, is to be deducted from the price.
machine translation, not official
**第十五項** 社会福祉法人その他政令で定める者が直接生活困窮者自立支援法（平成二十五年法律第百五号）第十六条第三項に規定する認定生活困窮者就労訓練事業（社会福祉法第二条第一項に規定する社会福祉事業として行われるものに限る。）の用に供する不動産の取得に対して課する不動産取得税の課税標準の算定については、当該不動産の価格の二分の一に相当する額を価格から控除するものとする。
art-73-14/par-15 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-15
In calculating the tax base of real property acquisition tax imposed on the acquisition of real property that a social welfare corporation or another person specified by Cabinet Order uses directly for a certified work training business for persons in need prescribed in Article 16, paragraph (3) of the Act on Self-Reliance Support for Persons in Need (Act No. 105 of 2013) (limited to one carried out as a social welfare service prescribed in Article 2, paragraph (1) of the Social Welfare Act), an amount equivalent to one-half of the price of that real property is to be deducted from the price.
machine translation, not official
### 第七十三条の十五（不動産取得税の税率） — Tax Rate of Real Property Acquisition Tax
caption: machine translation, not official
art-73-15 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-15
**第一項** 不動産取得税の標準税率は、百分の四とする。
art-73-15/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-15/par-1
The standard tax rate of real property acquisition tax is four percent.
machine translation, not official
### 第七十三条の十五の二（不動産取得税の免税点） — Tax Exemption Threshold for Real Property Acquisition Tax
caption: machine translation, not official
art-73-15-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-15-2
**第一項** 道府県は、不動産取得税の課税標準となるべき額が、土地の取得にあつては十六万円、家屋の取得のうち建築に係るものにあつては一戸（共同住宅等にあつては、居住の用に供するために独立的に区画された一の部分をいう。以下この条において同じ。）につき六十六万円、その他のものにあつては一戸につき三十四万円に満たない場合においては、不動産取得税を課することができない。
art-73-15-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-15-2/par-1
Prefectures may not impose real property acquisition tax where the amount that is to be the tax base of real property acquisition tax is less than 160,000 yen for the acquisition of land, 660,000 yen per dwelling unit (for an apartment house, etc., meaning one independently partitioned part used for residence; the same applies hereinafter in this Article) for the acquisition of a house that relates to construction, or 340,000 yen per dwelling unit for any other acquisition.
machine translation, not official
**第二項** 土地を取得した者が当該土地を取得した日から一年以内に当該土地に隣接する土地を取得した場合又は家屋を取得した者が当該家屋を取得した日から一年以内に当該家屋と一構となるべき家屋を取得した場合においては、それぞれその前後の取得に係る土地又は家屋の取得をもつて一の土地の取得又は一戸の家屋の取得とみなして、前項の規定を適用する。
art-73-15-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-15-2/par-2
Where a person who has acquired land acquires land adjacent to that land within one year from the day of acquiring that land, or a person who has acquired a house acquires a house that is to form a single structure with that house within one year from the day of acquiring that house, the provisions of the preceding paragraph apply by deeming the earlier and later acquisitions of land or houses, respectively, to be the acquisition of one piece of land or the acquisition of one dwelling unit of a house.
machine translation, not official
## 第三款 賦課及び徴収 — Subsection 3 Assessment and Collection
heading: machine translation, not official
ch-2/sec-4/subsec-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#ch-2/sec-4/subsec-3
### 第七十三条の十六（不動産取得税の納期） — Payment Period for Real Property Acquisition Tax
caption: machine translation, not official
art-73-16 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-16
**第一項** 不動産取得税の納期については、当該道府県の条例の定めるところによる。
art-73-16/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-16/par-1
The payment period for real property acquisition tax is as provided by the Prefectural Ordinance of the prefecture concerned.
machine translation, not official
### 第七十三条の十七（不動産取得税の徴収の方法） — Method of Collecting Real Property Acquisition Tax
caption: machine translation, not official
art-73-17 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-17
**第一項** 不動産取得税の徴収については、普通徴収の方法によらなければならない。
art-73-17/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-17/par-1
Real property acquisition tax must be collected by the method of ordinary collection.
machine translation, not official
**第二項** 不動産取得税を徴収しようとする場合において納税者に交付すべき納税通知書は、遅くとも、その納期限前十日までに納税者に交付しなければならない。
art-73-17/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-17/par-2
In the case of collecting real property acquisition tax, the tax notice to be delivered to the taxpayer must be delivered to the taxpayer at the latest by 10 days before the due date for payment.
machine translation, not official
### 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） — Obligation to File Returns or Reports Concerning the Assessment and Collection of Real Property Acquisition Tax
caption: machine translation, not official
art-73-18 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-18
**第一項** 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。
art-73-18/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-18/par-1
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).
machine translation, not official
**第二項** 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。
art-73-18/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-18/par-2
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.
machine translation, not official
**第三項** 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。
art-73-18/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-18/par-3
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.
machine translation, not official
**第四項** 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。
art-73-18/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-18/par-4
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.
machine translation, not official
### 第七十三条の十九（不動産取得税に係る虚偽の申告等に関する罪） — Offenses Relating to False Returns, etc. Concerning Real Property Acquisition Tax
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art-73-19 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-19
**第一項** 前条の規定により申告し、又は報告すべき事項について虚偽の申告又は報告をしたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-73-19/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-19/par-1
If a false return or report is made on matters to be declared or reported pursuant to the provisions of the preceding Article, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-73-19/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-19/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第七十三条の二十（不動産取得税に係る不申告等に関する過料） — Non-Penal Fines for Failure to File Returns, etc. Concerning Real Property Acquisition Tax
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art-73-20 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-20
**第一項** 道府県は、不動産の取得者が第七十三条の十八の規定によつて申告し、又は報告すべき事項について正当な事由がなくて申告又は報告をしなかつた場合においては、その者に対し、当該道府県の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-73-20/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-20/par-1
Prefectures may establish, in the Prefectural Ordinance of the prefecture concerned, a provision imposing a non-penal fine of 100,000 yen or less on an acquirer of real property who, without justifiable grounds, fails to file a return or make a report on matters to be declared or reported pursuant to the provisions of Article 73-18.
machine translation, not official
### 第七十三条の二十の二（登記所からの通知） — Notification from the Registry Office
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art-73-20-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-20-2
**第一項** 登記所は、第三百八十二条第一項（同条第二項において準用する場合を含む。）の規定により市町村長に通知したときは、遅滞なく、当該市町村を包括する道府県の知事にも通知しなければならない。
art-73-20-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-20-2/par-1
When a registry office has given notice to the mayor of a municipality pursuant to the provisions of Article 382, paragraph (1) (including as applied mutatis mutandis under paragraph (2) of that Article), it must, without delay, also notify the governor of the prefecture that includes that municipality.
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### 第七十三条の二十一（不動産の価格の決定等） — Determination of the Price of Real Property, etc.
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art-73-21 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-21
**第一項** 道府県知事は、固定資産課税台帳に固定資産の価格が登録されている不動産については、当該価格により当該不動産に係る不動産取得税の課税標準となるべき価格を決定するものとする。但し、当該不動産について増築、改築、損かい、地目の変換その他特別の事情がある場合において当該固定資産の価格により難いときは、この限りでない。
art-73-21/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-21/par-1
With respect to real property for which the price of the fixed asset is registered in the fixed assets tax ledger, the prefectural governor is to determine, based on that price, the price that is to be the tax base of real property acquisition tax relating to that real property; provided, however, that this does not apply where, owing to special circumstances such as an addition, reconstruction, destruction, or change of land category with respect to that real property, it is difficult to rely on the price of that fixed asset.
machine translation, not official
**第二項** 道府県知事は、固定資産課税台帳に固定資産の価格が登録されていない不動産又は前項但書の規定に該当する不動産については、第三百八十八条第一項の固定資産評価基準によつて、当該不動産に係る不動産取得税の課税標準となるべき価格を決定するものとする。
art-73-21/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-21/par-2
With respect to real property for which the price of the fixed asset is not registered in the fixed assets tax ledger or real property falling under the proviso to the preceding paragraph, the prefectural governor is to determine, in accordance with the fixed asset valuation standards under Article 388, paragraph (1), the price that is to be the tax base of real property acquisition tax relating to that real property.
machine translation, not official
**第三項** 道府県知事は、前項の規定によつて不動産の価格を決定した場合においては、直ちに、当該価格その他必要な事項を当該不動産の所在地の市町村長に通知しなければならない。
art-73-21/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-21/par-3
When the prefectural governor has determined the price of real property pursuant to the provisions of the preceding paragraph, the governor must immediately notify the mayor of the municipality in which that real property is located of that price and other necessary matters.
machine translation, not official
**第四項** 道府県知事は、不動産取得税の課税標準となるべき価格の決定を行つた結果、固定資産課税台帳に登録されている不動産の価格について、市町村間に不均衡を認めた場合においては、理由を附けて、関係市町村の長に対し、固定資産税の課税標準となるべき価格の決定について助言をするものとする。
art-73-21/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-21/par-4
If, as a result of determining the price that is to be the tax base of real property acquisition tax, the prefectural governor finds an imbalance between municipalities in the prices of real property registered in the fixed assets tax ledger, the governor is to give advice, stating reasons, to the heads of the relevant municipalities on the determination of the price that is to be the tax base of fixed assets tax.
machine translation, not official
### 第七十三条の二十二（固定資産課税台帳に登録された不動産の価格等の通知） — Notification of the Price, etc. of Real Property Registered in the Fixed Assets Tax Ledger
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art-73-22 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-22
**第一項** 市町村長は、第七十三条の十八第四項の規定により送付又は通知をする場合には、道府県の条例で定めるところにより、当該不動産の価格その他当該不動産の価格の決定について参考となるべき事項を併せて道府県知事に通知するものとする。
art-73-22/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-22/par-1
When the mayor of a municipality sends documents or gives notice pursuant to the provisions of Article 73-18, paragraph (4), the mayor is to, as provided by the Prefectural Ordinance, also notify the prefectural governor of the price of that real property and other matters that are to serve as a reference in determining the price of that real property.
machine translation, not official
### 第七十三条の二十三（固定資産課税台帳等の供覧等） — Public Inspection, etc. of the Fixed Assets Tax Ledger, etc.
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art-73-23 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-23
**第一項** 道府県知事が市町村長に対し、固定資産課税台帳その他不動産取得税の課税標準となるべき不動産の価格の決定について参考となるべき帳簿書類を閲覧し、又は記録することを請求した場合においては、市町村長は、関係帳簿書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
art-73-23/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-23/par-1
When the prefectural governor requests the mayor of a municipality to inspect or make a record of the fixed assets tax ledger and other books and documents that are to serve as a reference in determining the price of real property that is to be the tax base of real property acquisition tax, the mayor is to allow the prefectural governor or a staff member designated by the governor to inspect or make a record of the relevant books and documents.
machine translation, not official
### 第七十三条の二十四（住宅の用に供する土地の取得に対する不動産取得税の減額） — Reduction of Real Property Acquisition Tax on the Acquisition of Land Used for Housing
caption: machine translation, not official
art-73-24 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24
**第一項** 道府県は、次の各号のいずれかに該当する場合には、当該土地の取得に対して課する不動産取得税については、当該税額から百五十万円（当該土地に係る不動産取得税の課税標準となるべき価格を当該土地の面積の平方メートルで表した数値で除して得た額に当該土地の上に新築した住宅（政令で定める住宅に限る。以下この条において「特例適用住宅」という。）一戸（共同住宅等にあつては、居住の用に供するために独立的に区画された一の部分で政令で定めるもの）についてその床面積の二倍の面積の平方メートルで表した数値（当該数値が二百を超える場合には、二百とする。）を乗じて得た金額が百五十万円を超えるときは、当該乗じて得た金額）に税率を乗じて得た額を減額するものとする。
art-73-24/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1
In any of the cases falling under any of the following items, a prefecture is to reduce, from the amount of real property acquisition tax imposed on the acquisition of that land, the amount obtained by multiplying 1,500,000 yen by the tax rate (where the amount obtained by multiplying the figure obtained by dividing the price that is to be the tax base of real property acquisition tax relating to that land by the figure expressing the area of that land in square meters, by the figure expressing in square meters an area twice the floor area, per dwelling unit (for an apartment house, etc., one independently partitioned part used for residence, as specified by Cabinet Order), of the house newly constructed on that land (limited to a house specified by Cabinet Order; hereinafter in this Article referred to as a "dwelling eligible for the special measure") (where that figure exceeds 200, it is 200) exceeds 1,500,000 yen, that multiplied amount, by the tax rate).
machine translation, not official
**一** 土地を取得した日から二年以内に当該土地の上に特例適用住宅が新築された場合（当該取得をした者（以下この号において「取得者」という。）が当該土地を当該特例適用住宅の新築の時まで引き続き所有している場合又は当該特例適用住宅の新築が当該取得者から当該土地を取得した者により行われる場合に限る。）
art-73-24/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1/item-1
Where a dwelling eligible for the special measure is newly constructed on the land within two years from the day of acquiring the land (limited to the case where the person who made that acquisition (hereinafter in this item referred to as the "acquirer") continues to own that land until the time of the new construction of that dwelling eligible for the special measure, or the new construction of that dwelling eligible for the special measure is carried out by a person who acquired that land from that acquirer);
machine translation, not official
**二** 土地を取得した者が当該土地を取得した日前一年の期間内に当該土地の上に特例適用住宅を新築していた場合
art-73-24/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1/item-2
Where a person who has acquired land has newly constructed a dwelling eligible for the special measure on that land within the period of one year before the day of acquiring that land;
machine translation, not official
**三** 新築された特例適用住宅でまだ人の居住の用に供されたことのないもの及び当該特例適用住宅の用に供する土地を当該特例適用住宅が新築された日から一年以内に取得した場合
art-73-24/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1/item-3
Where a newly constructed dwelling eligible for the special measure that has not yet been used for residence by any person and the land used for that dwelling eligible for the special measure are acquired within one year from the day on which that dwelling eligible for the special measure was newly constructed.
machine translation, not official
**第二項** 道府県は、次の各号のいずれかに該当する場合には、当該土地の取得に対して課する不動産取得税については、当該税額から百五十万円（当該土地に係る不動産取得税の課税標準となるべき価格を当該土地の面積の平方メートルで表した数値で除して得た額に当該土地の上にある耐震基準適合既存住宅等（耐震基準適合既存住宅及び新築された特例適用住宅でまだ人の居住の用に供されたことのないもののうち当該特例適用住宅に係る土地について前項の規定の適用を受けるもの以外のものをいう。以下この項において同じ。）一戸についてその床面積の二倍の面積の平方メートルで表した数値（当該数値が二百を超える場合には、二百とする。）を乗じて得た金額が百五十万円を超えるときは、当該乗じて得た金額）に税率を乗じて得た額を減額するものとする。
art-73-24/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2
In any of the cases falling under any of the following items, a prefecture is to reduce, from the amount of real property acquisition tax imposed on the acquisition of that land, the amount obtained by multiplying 1,500,000 yen by the tax rate (where the amount obtained by multiplying the figure obtained by dividing the price that is to be the tax base of real property acquisition tax relating to that land by the figure expressing the area of that land in square meters, by the figure expressing in square meters an area twice the floor area, per dwelling unit, of the existing house, etc. meeting earthquake resistance standards on that land (meaning existing houses meeting earthquake resistance standards and, among newly constructed houses eligible for the special measure that have not yet been used for residence by any person, those other than those for which the provisions of the preceding paragraph apply with respect to the land relating to that dwelling eligible for the special measure; the same applies hereinafter in this paragraph) (where that figure exceeds 200, it is 200) exceeds 1,500,000 yen, that multiplied amount, by the tax rate).
machine translation, not official
**一** 土地を取得した者が当該土地を取得した日から一年以内に当該土地の上にある自己の居住の用に供する耐震基準適合既存住宅等を取得した場合
art-73-24/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2/item-1
Where a person who has acquired land acquires, within one year from the day of acquiring that land, an existing house, etc. meeting earthquake resistance standards on that land that the person uses for his or her own residence;
machine translation, not official
**二** 土地を取得した者が当該土地を取得した日前一年の期間内に当該土地の上にある自己の居住の用に供する耐震基準適合既存住宅等を取得していた場合
art-73-24/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2/item-2
Where a person who has acquired land has acquired, within the period of one year before the day of acquiring that land, an existing house, etc. meeting earthquake resistance standards on that land that the person uses for his or her own residence.
machine translation, not official
**第三項** 道府県は、次の各号のいずれかに該当する場合には、当該土地の取得に対して課する不動産取得税については、当該税額から百五十万円（当該土地に係る不動産取得税の課税標準となるべき価格を当該土地の面積の平方メートルで表した数値で除して得た額に当該土地の上にある耐震基準不適合既存住宅（既存住宅のうち耐震基準適合既存住宅以外のものをいう。以下この条から第七十三条の二十七の二までにおいて同じ。）一戸についてその床面積の二倍の面積の平方メートルで表した数値（当該数値が二百を超える場合には、二百とする。）を乗じて得た金額が百五十万円を超えるときは、当該乗じて得た金額）に税率を乗じて得た額を減額するものとする。
art-73-24/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-3
In any of the cases falling under any of the following items, a prefecture is to reduce, from the amount of real property acquisition tax imposed on the acquisition of that land, the amount obtained by multiplying 1,500,000 yen by the tax rate (where the amount obtained by multiplying the figure obtained by dividing the price that is to be the tax base of real property acquisition tax relating to that land by the figure expressing the area of that land in square meters, by the figure expressing in square meters an area twice the floor area, per dwelling unit, of the existing house not meeting earthquake resistance standards on that land (meaning, among existing houses, those other than existing houses meeting earthquake resistance standards; the same applies hereinafter in this Article through Article 73-27-2) (where that figure exceeds 200, it is 200) exceeds 1,500,000 yen, that multiplied amount, by the tax rate).
machine translation, not official
**一** 土地を取得した者が当該土地を取得した日から一年以内に当該土地の上にある耐震基準不適合既存住宅を取得した場合（当該耐震基準不適合既存住宅の取得が第七十三条の二十七の二第一項の規定に該当する場合に限る。）
art-73-24/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-3/item-1
Where a person who has acquired land acquires, within one year from the day of acquiring that land, an existing house not meeting earthquake resistance standards on that land (limited to the case where the acquisition of that existing house not meeting earthquake resistance standards falls under the provisions of Article 73-27-2, paragraph (1));
machine translation, not official
**二** 土地を取得した者が当該土地を取得した日前一年の期間内に当該土地の上にある耐震基準不適合既存住宅を取得していた場合（当該耐震基準不適合既存住宅の取得が第七十三条の二十七の二第一項の規定に該当する場合に限る。）
art-73-24/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-3/item-2
Where a person who has acquired land has acquired, within the period of one year before the day of acquiring that land, an existing house not meeting earthquake resistance standards on that land (limited to the case where the acquisition of that existing house not meeting earthquake resistance standards falls under the provisions of Article 73-27-2, paragraph (1)).
machine translation, not official
**第四項** 土地を取得した者が当該土地を取得した日から一年以内に当該土地に隣接する土地を取得した場合には、前後の取得に係る土地の取得をもつて一の土地の取得と、最初に土地を取得した日をもつてこれらの土地を取得した日とみなして、前三項の規定を適用する。
art-73-24/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-4
Where a person who has acquired land acquires land adjacent to that land within one year from the day of acquiring that land, the provisions of the preceding three paragraphs apply by deeming the earlier and later acquisitions of land to be the acquisition of one piece of land, and the day on which land was first acquired to be the day on which those lands were acquired.
machine translation, not official
**第五項** 第一項から第三項までの規定は、当該土地の取得に対して課する不動産取得税につき次条第一項の規定により徴収猶予がなされた場合その他政令で定める場合を除き、当該土地の取得者から、当該道府県の条例で定めるところにより、当該土地の取得につきこれらの規定の適用があるべき旨の申告がなされた場合に限り適用するものとする。この場合において、当該土地が、土地を取得した日から一年以内に取得したその土地に隣接する土地であるときは、最初の取得に係る土地の取得につき、これらの規定の適用があるべき旨の申告がなされていたときに限り、適用するものとする。
art-73-24/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-5
The provisions of paragraphs (1) through (3) apply only where a declaration to the effect that those provisions are to apply to the acquisition of the land has been made by the acquirer of that land, as provided by the Prefectural Ordinance of the prefecture concerned, except where deferral of collection has been granted pursuant to the provisions of paragraph (1) of the following Article for the real property acquisition tax imposed on the acquisition of that land and in other cases specified by Cabinet Order. In this case, where that land is land adjacent to land acquired within one year from the day of acquiring that land, they apply only where a declaration to the effect that those provisions are to apply has been made with respect to the acquisition of the land relating to the first acquisition.
machine translation, not official
**第六項** 道府県は、前項前段又は同項後段の申告がなかつた場合においても、当該土地の取得が第一項から第三項までに規定する要件に該当すると認められるときは、前項の規定にかかわらず、第一項から第三項までの規定を適用することができる。
art-73-24/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-6
Even where there was no declaration under the first sentence of the preceding paragraph or the second sentence of that paragraph, if the acquisition of that land is found to fall under the requirements prescribed in paragraphs (1) through (3), a prefecture may, notwithstanding the provisions of the preceding paragraph, apply the provisions of paragraphs (1) through (3).
machine translation, not official
**第七項** 前三項に定めるもののほか、特例適用住宅に第七十三条の十四第二項の規定の適用がある場合における第一項の規定の適用その他の同項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-73-24/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-7
In addition to what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions of paragraph (1) in the case where the provisions of Article 73-14, paragraph (2) apply to a dwelling eligible for the special measure, and other matters necessary for the application of the provisions of paragraphs (1) through (3), are specified by Cabinet Order.
machine translation, not official
### 第七十三条の二十五（住宅の用に供する土地の取得に対する不動産取得税の徴収猶予） — Deferral of Collection of Real Property Acquisition Tax on the Acquisition of Land Used for Housing
caption: machine translation, not official
art-73-25 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25
**第一項** 道府県は、土地の取得に対して課する不動産取得税を賦課徴収する場合において、当該土地の取得者から、当該道府県の条例で定めるところにより、当該不動産取得税について前条第一項第一号、第二項第一号又は第三項の規定の適用があるべき旨の申告があり、当該申告が真実であると認められるときは、同条第一項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から二年以内、同条第二項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年以内、同条第三項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年六月以内、同項第二号の規定の適用を受ける土地の取得（当該土地の上にある耐震基準不適合既存住宅の取得が第七十三条の二十七の二第一項の規定に該当することとなつた日前に行われたものに限る。）にあつては当該土地の取得の日から六月以内の期間を限つて、当該土地に係る不動産取得税額のうちこれらの規定により減額すべき額に相当する税額を徴収猶予するものとする。
art-73-25/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-1
In the case of assessing and collecting real property acquisition tax imposed on the acquisition of land, where the acquirer of that land has, as provided by the Prefectural Ordinance of the prefecture concerned, made a declaration to the effect that the provisions of Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3) are to apply to that real property acquisition tax, and that declaration is found to be true, a prefecture is to defer the collection of the portion of the amount of real property acquisition tax relating to that land that is equivalent to the amount to be reduced under those provisions, for a period limited to within two years from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (1), item (i) of the preceding Article apply, within one year from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (2), item (i) of that Article apply, within one year and six months from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (3), item (i) of that Article apply, and within six months from the day of acquisition of that land in the case of the acquisition of land to which the provisions of item (ii) of that paragraph apply (limited to acquisition made before the day on which the acquisition of the existing house not meeting earthquake resistance standards on that land came to fall under the provisions of Article 73-27-2, paragraph (1)).
machine translation, not official
**第二項** 第十五条の二の二及び第十五条の二の三第一項の規定は、前項の規定による徴収猶予について準用する。
art-73-25/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-2
The provisions of Article 15-2-2 and Article 15-2-3, paragraph (1) apply mutatis mutandis to the deferral of collection under the provisions of the preceding paragraph.
machine translation, not official
**第三項** 道府県は、第一項の規定により徴収猶予をした場合には、その徴収猶予をした税額に係る延滞金額中当該徴収猶予をした期間に対応する部分の金額を免除するものとする。
art-73-25/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-3
When a prefecture has deferred collection pursuant to the provisions of paragraph (1), it is to remit, out of the amount of delinquency charge relating to the amount of tax for which collection was deferred, the portion corresponding to the period for which collection was deferred.
machine translation, not official
### 第七十三条の二十六（住宅の用に供する土地の取得に対する不動産取得税の徴収猶予の取消し） — Rescission of the Deferral of Collection of Real Property Acquisition Tax on the Acquisition of Land Used for Housing
caption: machine translation, not official
art-73-26 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-26
**第一項** 道府県は、前条第一項の規定により徴収猶予をした場合において、当該徴収猶予に係る不動産取得税について第七十三条の二十四第一項第一号、第二項第一号若しくは第三項の規定の適用がないことが明らかとなつたとき、又は徴収猶予の事由の一部に変更があることが明らかとなつたときは、当該徴収猶予をした税額の全部又は一部についてその徴収猶予を取り消し、これを直ちに徴収することができる。
art-73-26/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-26/par-1
Where a prefecture has deferred collection pursuant to the provisions of paragraph (1) of the preceding Article, and it becomes clear that the provisions of Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3) do not apply to the real property acquisition tax relating to that deferral of collection, or that there has been a change in part of the grounds for the deferral of collection, the prefecture may rescind the deferral of collection with respect to all or part of the amount of tax for which collection was deferred, and collect it immediately.
machine translation, not official
**第二項** 第十五条の三第三項の規定は、前項の規定による徴収猶予の取消しについて準用する。
art-73-26/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-26/par-2
The provisions of Article 15-3, paragraph (3) apply mutatis mutandis to the rescission of the deferral of collection under the provisions of the preceding paragraph.
machine translation, not official
### 第七十三条の二十七（住宅の用に供する土地の取得に対する不動産取得税の還付等） — Refund, etc. of Real Property Acquisition Tax on the Acquisition of Land Used for Housing
caption: machine translation, not official
art-73-27 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27
**第一項** 道府県は、土地の取得に対して課する不動産取得税に係る地方団体の徴収金を徴収した場合において、当該不動産取得税について第七十三条の二十四第一項第一号、第二項第一号又は第三項の規定の適用があることとなつたときは、納税義務者の申請に基づいて、これらの規定により減額すべき額に相当する税額及びこれに係る地方団体の徴収金を還付するものとする。
art-73-27/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27/par-1
Where a prefecture has collected local government levies relating to real property acquisition tax imposed on the acquisition of land, and the provisions of Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3) have come to apply to that real property acquisition tax, it is to refund, upon application by the person liable for tax, the amount of tax equivalent to the amount to be reduced under those provisions and the local government levies relating thereto.
machine translation, not official
**第二項** 第七十三条の二第九項及び第十項の規定は、前項の規定による還付をする場合について準用する。
art-73-27/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27/par-2
The provisions of Article 73-2, paragraphs (9) and (10) apply mutatis mutandis to the case of making a refund under the provisions of the preceding paragraph.
machine translation, not official
### 第七十三条の二十七の二（耐震基準不適合既存住宅の取得に対する不動産取得税の減額等） — Reduction, etc. of Real Property Acquisition Tax on the Acquisition of an Existing House Not Meeting Earthquake Resistance Standards
caption: machine translation, not official
art-73-27-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-2
**第一項** 道府県は、個人が耐震基準不適合既存住宅を取得した場合において、当該個人が、当該耐震基準不適合既存住宅を取得した日から六月以内に、当該耐震基準不適合既存住宅に耐震改修（建築物の耐震改修の促進に関する法律（平成七年法律第百二十三号）第二条第二項に規定する耐震改修をいい、一部の除却及び敷地の整備を除く。）を行い、当該住宅が耐震基準に適合することにつき総務省令で定めるところにより証明を受け、かつ、当該住宅をその者の居住の用に供したときは、当該耐震基準不適合既存住宅の取得に対して課する不動産取得税については、当該税額から当該耐震基準不適合既存住宅が新築された時において施行されていた地方税法第七十三条の十四第一項の規定により控除するものとされていた額に税率を乗じて得た額を減額するものとする。
art-73-27-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-1
Where an individual acquires an existing house not meeting earthquake resistance standards, and that individual, within six months from the day of acquiring that existing house not meeting earthquake resistance standards, carries out seismic retrofitting on that existing house (meaning seismic retrofitting prescribed in Article 2, paragraph (2) of the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 123 of 1995), excluding partial removal and site preparation), obtains certification, as provided by Order of the Ministry of Internal Affairs and Communications, that the dwelling conforms to earthquake resistance standards, and uses that dwelling for his or her own residence, a prefecture is to reduce, from the amount of real property acquisition tax imposed on the acquisition of that existing house not meeting earthquake resistance standards, the amount obtained by multiplying the tax rate by the amount that was to be deducted pursuant to the provisions of Article 73-14, paragraph (1) of the Local Tax Act in force at the time when that existing house not meeting earthquake resistance standards was newly constructed.
machine translation, not official
**第二項** 道府県は、住宅の取得に対して課する不動産取得税を賦課徴収する場合において、当該住宅の取得者から、当該道府県の条例で定めるところにより、当該不動産取得税について前項の規定の適用があるべき旨の申告があり、当該申告が真実であると認められるときは、当該取得の日から六月以内の期間を限つて、当該住宅に係る不動産取得税額のうち同項の規定により減額すべき額に相当する税額を徴収猶予するものとする。
art-73-27-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-2
Where a prefecture assesses and collects real property acquisition tax imposed on the acquisition of a dwelling, and the acquirer of that dwelling has, as provided by the Prefectural Ordinance of the prefecture concerned, made a declaration to the effect that the provisions of the preceding paragraph are to apply to that real property acquisition tax, and that declaration is found to be true, the prefecture is to defer the collection of the portion of the amount of real property acquisition tax relating to that dwelling that is equivalent to the amount to be reduced under the provisions of that paragraph, for a period limited to within six months from the day of that acquisition.
machine translation, not official
**第三項** 第七十三条の二十五第二項及び第三項並びに前二条の規定は、前項の場合における不動産取得税額の徴収猶予及びその取消し並びに第一項の場合における当該不動産取得税に係る地方団体の徴収金の還付について準用する。
art-73-27-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-3
The provisions of Article 73-25, paragraphs (2) and (3) and the preceding two Articles apply mutatis mutandis to the deferral of collection and rescission thereof of the amount of real property acquisition tax in the case referred to in the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax in the case referred to in paragraph (1).
machine translation, not official
### 第七十三条の二十七の三（被収用不動産等の代替不動産の取得に対する不動産取得税の減額等） — Reduction, etc. of Real Property Acquisition Tax on Acquisition of Substitute Real Property for Expropriated Real Property, etc.
caption: machine translation, not official
art-73-27-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-3
**第一項** 道府県は、不動産を取得した者が当該不動産を取得した日から一年以内に、公共事業の用に供するため当該不動産以外の不動産を収用されて補償金を受け、公共事業を行う者に当該公共事業の用に供するため当該不動産以外の不動産を譲渡し、若しくは公共事業の用に供するため収用され、若しくは譲渡した土地の上に建築されていた家屋について移転補償金を受けた場合又は地方公共団体、土地開発公社若しくは独立行政法人都市再生機構に公共事業の用に供されることが確実であると認められるものとして政令で定める不動産で当該不動産以外のものを譲渡し、若しくは当該譲渡に係る土地の上に建築されていた家屋について移転補償金を受けた場合において、当該不動産が当該収用され、譲渡し、又は移転補償金を受けた不動産（以下この項において「被収用不動産等」という。）に代わるものと認められるときは、当該不動産の取得に対して課する不動産取得税については、当該税額から被収用不動産等の固定資産課税台帳に登録された価格（被収用不動産等の価格が固定資産課税台帳に登録されていない場合にあつては、政令で定めるところにより、道府県知事が第三百八十八条第一項の固定資産評価基準により決定した価格）に相当する額に税率を乗じて得た額を減額するものとする。
art-73-27-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-3/par-1
Where a person who has acquired real property, within one year from the date of acquiring that real property, has received compensation upon having real property other than that real property expropriated for use in a public works project, has transferred real property other than that real property to a person carrying out a public works project for use in that public works project, or has received relocation compensation for a house that had been built on land expropriated or transferred for use in a public works project, or where a person has transferred to a local government, a public land development corporation or the Urban Renaissance Agency real property, other than that real property, that is specified by Cabinet Order as real property recognized as certain to be used for a public works project, or has received relocation compensation for a house that had been built on the land relating to that transfer, and that real property is recognized as a substitute for the real property that was so expropriated or transferred, or for which relocation compensation was received (hereinafter referred to as "expropriated real property, etc." in this paragraph), the prefecture is to reduce the real property acquisition tax imposed on the acquisition of that real property by deducting from the amount of that tax the amount obtained by multiplying the amount equivalent to the price of the expropriated real property, etc. registered in the fixed assets tax ledgers (or, where the price of the expropriated real property, etc. is not registered in the fixed assets tax ledgers, the price determined by the prefectural governor in accordance with the fixed assets valuation standards under Article 388, paragraph (1), as provided by Cabinet Order) by the tax rate.
machine translation, not official
**第二項** 道府県は、不動産の取得に対して課する不動産取得税を賦課徴収する場合において、当該不動産の取得者から、当該道府県の条例で定めるところにより、当該不動産取得税について前項の規定の適用があるべき旨の申告があり、当該申告が真実であると認められるときは、当該取得の日から一年以内の期間を限つて、当該不動産に係る不動産取得税額のうち同項の規定により減額すべき額に相当する税額を徴収猶予するものとする。
art-73-27-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-3/par-2
In the case of assessing and collecting the real property acquisition tax imposed on the acquisition of real property, where the acquirer of that real property has filed a declaration, as provided by the Prefectural Ordinance of that prefecture, to the effect that the provisions of the preceding paragraph are to apply to that real property acquisition tax, and the declaration is recognized as true, the prefecture is to defer collection of the portion of the real property acquisition tax amount relating to that real property that is equivalent to the amount to be reduced under the provisions of that paragraph, for a period within one year from the date of that acquisition.
machine translation, not official
**第三項** 第七十三条の二十五第二項及び第三項、第七十三条の二十六並びに第七十三条の二十七の規定は、前項の場合における不動産取得税額の徴収猶予及びその取消し並びに第一項の場合における当該不動産取得税に係る地方団体の徴収金の還付について準用する。
art-73-27-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-3/par-3
The provisions of Article 73-25, paragraphs (2) and (3), Article 73-26 and Article 73-27 apply mutatis mutandis to the deferral of collection of the real property acquisition tax amount and the cancellation thereof in the case referred to in the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax in the case referred to in paragraph (1).
machine translation, not official
### 第七十三条の二十七の四（譲渡担保財産の取得に対して課する不動産取得税の納税義務の免除等） — Exemption, etc. from Tax Liability for Real Property Acquisition Tax Imposed on Acquisition of Property Transferred as Security
caption: machine translation, not official
art-73-27-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4
**第一項** 道府県は、譲渡担保権者が譲渡担保財産の取得（第七十三条の二第二項本文の規定が適用されるものを除く。）をした場合において、当該譲渡担保財産により担保される債権の消滅により当該譲渡担保財産の設定の日から二年以内に譲渡担保権者から譲渡担保財産の設定者に当該譲渡担保財産を移転したときは、譲渡担保権者による当該譲渡担保財産の取得に対する不動産取得税に係る地方団体の徴収金に係る納税義務を免除するものとする。
art-73-27-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-1
Where a holder of property transferred as security has acquired property transferred as security (excluding that to which the main clause of Article 73-2, paragraph (2) applies), and, due to the extinguishment of the claim secured by that property transferred as security, has transferred that property from the holder of property transferred as security to the settlor of the property transferred as security within two years from the date on which that property transferred as security was established, the prefecture is to exempt the holder of property transferred as security from the tax liability relating to local government levies on the real property acquisition tax on the acquisition of that property transferred as security by the holder of property transferred as security.
machine translation, not official
**第二項** 道府県は、不動産の取得に対して課する不動産取得税を賦課徴収する場合において、当該不動産の取得者から、当該道府県の条例で定めるところにより、当該不動産取得税について前項の規定の適用があるべき旨の申告があり、当該申告が真実であると認められるときは、当該取得の日から二年以内の期間を限つて、当該不動産に係る不動産取得税額を徴収猶予するものとする。
art-73-27-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-2
In the case of assessing and collecting the real property acquisition tax imposed on the acquisition of real property, where the acquirer of that real property has filed a declaration, as provided by the Prefectural Ordinance of that prefecture, to the effect that the provisions of the preceding paragraph are to apply to that real property acquisition tax, and the declaration is recognized as true, the prefecture is to defer collection of the real property acquisition tax amount relating to that real property, for a period within two years from the date of that acquisition.
machine translation, not official
**第三項** 第七十三条の二十五第二項及び第三項並びに第七十三条の二十六の規定は、前項の規定による徴収猶予について準用する。
art-73-27-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-3
The provisions of Article 73-25, paragraphs (2) and (3) and Article 73-26 apply mutatis mutandis to the deferral of collection under the provisions of the preceding paragraph.
machine translation, not official
**第四項** 道府県は、不動産の取得に対して課する不動産取得税に係る地方団体の徴収金を徴収した場合において、当該不動産取得税について第一項の規定の適用があることとなつたときは、当該譲渡担保権者の申請に基づいて、当該地方団体の徴収金を還付するものとする。
art-73-27-4/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-4
Where a prefecture has collected local government levies relating to the real property acquisition tax imposed on the acquisition of real property and the provisions of paragraph (1) have come to apply to that real property acquisition tax, the prefecture is to refund those local government levies upon application by that holder of property transferred as security.
machine translation, not official
**第五項** 第七十三条の二第九項及び第十項の規定は、前項の規定による還付をする場合について準用する。
art-73-27-4/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-5
The provisions of Article 73-2, paragraphs (9) and (10) apply mutatis mutandis to the case of making a refund under the provisions of the preceding paragraph.
machine translation, not official
### 第七十三条の二十七の五（再開発会社の取得に対して課する不動産取得税の納税義務の免除等） — Exemption, etc. from Tax Liability for Real Property Acquisition Tax Imposed on Acquisition by Redevelopment Company
caption: machine translation, not official
art-73-27-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-5
**第一項** 道府県は、都市再開発法第五十条の二第三項に規定する再開発会社（以下この条において「再開発会社」という。）が同法第二条第一号に規定する第二種市街地再開発事業（以下この条において「第二種市街地再開発事業」という。）の施行に伴い同法第百十八条の七第一項第三号の建築施設の部分（以下この条において「建築施設の部分」という。）を取得した場合において同法第百十八条の十七の規定による建築工事の完了の公告があつた日の翌日に同法第百十八条の十一第一項に規定する譲受け予定者が当該建築施設の部分を取得したとき又は再開発会社が第二種市街地再開発事業の施行に伴い同法第二条第四号に規定する公共施設（以下この条において「公共施設」という。）の用に供する不動産を取得した場合において同法第百十八条の二十第一項の規定による公共施設の整備に関する工事の完了の公告の日の翌日に国又は地方公共団体が当該不動産を取得したときは、当該再開発会社による当該不動産の取得に対する不動産取得税に係る地方団体の徴収金に係る納税義務を免除するものとする。
art-73-27-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-5/par-1
Where a redevelopment company prescribed in Article 50-2, paragraph (3) of the Urban Renewal Act (hereinafter in this Article referred to as the "redevelopment company") has, in connection with the carrying out of a Type 2 urban redevelopment project prescribed in Article 2, item (i) of that Act (hereinafter in this Article referred to as a "Type 2 urban redevelopment project"), acquired the part of a building facility under Article 118-7, paragraph (1), item (iii) of that Act (hereinafter in this Article referred to as a "part of a building facility"), and the prospective transferee prescribed in Article 118-11, paragraph (1) of that Act acquires that part of a building facility on the day following the day of the public notice of completion of building construction under Article 118-17 of that Act, or where a redevelopment company has, in connection with the carrying out of a Type 2 urban redevelopment project, acquired real property to be used for a public facility prescribed in Article 2, item (iv) of that Act (hereinafter in this Article referred to as a "public facility"), and the State or a local government acquires that real property on the day following the day of the public notice of completion of works for the improvement of public facilities under Article 118-20, paragraph (1) of that Act, the prefecture is to exempt that redevelopment company from the tax liability relating to local government levies on the real property acquisition tax on the acquisition of that real property by that redevelopment company.
machine translation, not official
**第二項** 前条第二項から第五項までの規定は、再開発会社が第二種市街地再開発事業の施行に伴い建築施設の部分を取得した場合又は公共施設の用に供する不動産を取得した場合における不動産取得税額の徴収猶予及び当該不動産取得税に係る地方団体の徴収金の還付について準用する。この場合において、同条第二項中「当該取得の日から二年以内」とあるのは「建築施設の部分の取得にあつては都市再開発法第百十八条の十七の規定による建築工事の完了の公告があつた日の翌日まで、公共施設の用に供する不動産の取得にあつては同法第百十八条の二十第一項の規定による公共施設の整備に関する工事の完了の公告があつた日の翌日まで」と、同条第四項中「当該譲渡担保権者」とあるのは「当該再開発会社」と読み替えるものとする。
art-73-27-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-5/par-2
The provisions of paragraphs (2) through (5) of the preceding Article apply mutatis mutandis to the deferral of collection of real property acquisition tax amounts and the refund of local government levies relating to that real property acquisition tax in the case where a redevelopment company has acquired a part of a building facility in connection with the carrying out of a Type 2 urban redevelopment project or has acquired real property to be used for a public facility. In this case, the phrase "within two years from the date of that acquisition" in paragraph (2) of that Article is deemed to be replaced with "in the case of acquisition of a part of a building facility, until the day following the day of the public notice of completion of building construction under Article 118-17 of the Urban Renewal Act, and in the case of acquisition of real property to be used for a public facility, until the day following the day of the public notice of completion of works for the improvement of public facilities under Article 118-20, paragraph (1) of that Act", and the phrase "that holder of property transferred as security" in paragraph (4) of that Article is deemed to be replaced with "that redevelopment company".
machine translation, not official
### 第七十三条の二十七の六（農地中間管理機構の農地の取得に対して課する不動産取得税の納税義務の免除等） — Exemption, etc. from Tax Liability for Real Property Acquisition Tax Imposed on Acquisition of Farmland by Farmland Intermediary Management Organization
caption: machine translation, not official
art-73-27-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-27-6
**第一項** 道府県は、農地中間管理事業の推進に関する法律（平成二十五年法律第百一号）第二条第四項に規定する農地中間管理機構が、農業経営基盤強化促進法（昭和五十五年法律第六十五号）第七条第一号に掲げる事業（同法第四条第一項に規定する農用地等の貸付けであつてその貸付期間（当該貸付期間のうち延長に係るものを除く。）が五年を超えるものを行うことを目的として当該農用地等を取得するものを除く。以下この項において「農地売買事業」という。）の実施により政令で定める区域内の農地、採草放牧地又は開発して農地とすることが適当な土地を取得した場合において、これらの土地（開発して農地とすることが適当な土地について開発をした場合には、開発後の農地）をその取得の日から五年以内（同日から五年以内に、これらの土地について土地改良法第二条第二項に規定する土地改良事業で同項第二号、第三号、第五号又は第七号に掲げるもの（これらの事業に係る調査で国の行政機関の定めた計画に基づくものが行われる場合には、当該調査）が開始された場合において、これらの事業の完了の日として政令で定める日後一年を経過する日がこれらの土地の取得の日から五年を経過する日後に到来することとなつたときは、当該一年を経過する日までの間）に当該農地売買事業の実施により売り渡し、若しくは交換し、又は農業経営基盤強化促進法第七条第三号に掲げる事業の実施により現物出資したときは、当該農地中間管理機構によるこれらの土地の取得に対して課する不動産取得税に係る地方団体の徴収金に係る納税義務を免除するものとする。
art-73-27-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-27-6/par-1
Where a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services (Act No. 101 of 2013) has, through carrying out the business listed in Article 7, item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) (excluding that which acquires agricultural land, etc. for the purpose of leasing the agricultural land, etc. prescribed in Article 4, paragraph (1) of that Act for a lease period (excluding any extension of the lease period) exceeding five years; hereinafter referred to as the "farmland sales business" in this paragraph), acquired farmland, pasture land or land appropriate for development into farmland within an area specified by Cabinet Order, and has, within five years from the date of acquisition (or, where, within five years from that date, a land improvement project prescribed in Article 2, paragraph (2) of the Land Improvement Act that is listed in item (ii), (iii), (v) or (vii) of that paragraph (or, where a survey relating to those projects based on a plan determined by an administrative organ of the State is conducted, that survey) has commenced on these lands, and the day on which one year has elapsed after the date specified by Cabinet Order as the date of completion of those projects will come after the day on which five years have elapsed from the date of acquisition of these lands, until the day on which that one year has elapsed), sold or exchanged these lands (or, where land appropriate for development into farmland has been developed, the farmland after development) through carrying out the farmland sales business, or made a capital contribution in kind through carrying out the business listed in Article 7, item (iii) of the Act on Promotion of Improvement of Agricultural Management Foundation, the prefecture is to exempt that farmland intermediary management organization from the tax liability relating to local government levies on the real property acquisition tax imposed on the acquisition of these lands by that farmland intermediary management organization.
machine translation, not official
**第二項** 道府県は、不動産の取得に対して課する不動産取得税を賦課徴収する場合において、当該不動産の取得者から、当該道府県の条例で定めるところにより、当該不動産取得税について前項の規定の適用があるべき旨の申告があり、当該申告が真実であると認められるときは、当該取得の日から五年以内の期間（当該不動産が同項に規定する土地改良事業に係るものである場合には、同日から同項に規定する一年を経過する日までの期間）を限つて、当該不動産に係る不動産取得税額を徴収猶予するものとする。
art-73-27-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-27-6/par-2
In the case of assessing and collecting the real property acquisition tax imposed on the acquisition of real property, where the acquirer of that real property has filed a declaration, as provided by the Prefectural Ordinance of that prefecture, to the effect that the provisions of the preceding paragraph are to apply to that real property acquisition tax, and the declaration is recognized as true, the prefecture is to defer collection of the real property acquisition tax amount relating to that real property, for a period within five years from the date of that acquisition (or, where that real property relates to a land improvement project prescribed in that paragraph, the period from that date until the day on which the one year prescribed in that paragraph has elapsed).
machine translation, not official
**第三項** 第七十三条の二十五第二項及び第三項、第七十三条の二十六並びに第七十三条の二十七の規定は、前項の場合における不動産取得税額の徴収猶予及びその取消し並びに第一項の場合における当該不動産取得税に係る地方団体の徴収金の還付について準用する。
art-73-27-6/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-27-6/par-3
The provisions of Article 73-25, paragraphs (2) and (3), Article 73-26 and Article 73-27 apply mutatis mutandis to the deferral of collection of the real property acquisition tax amount and the cancellation thereof in the case referred to in the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax in the case referred to in paragraph (1).
machine translation, not official
### 第七十三条の二十七の七（土地改良区の換地の取得に対して課する不動産取得税の納税義務の免除等） — Exemption, etc. from Tax Liability for Real Property Acquisition Tax Imposed on Acquisition of Replotted Land by Land Improvement District
caption: machine translation, not official
art-73-27-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-27-7
**第一項** 道府県は、土地改良区が土地改良法第五十三条の三第一項又は第五十三条の三の二第一項の規定により換地計画において定められた換地（政令で定めるものに限る。）を取得した場合において、当該換地をその取得の日から二年以内に譲渡したときは、当該土地改良区による当該換地の取得に対して課する不動産取得税に係る地方団体の徴収金に係る納税義務を免除するものとする。
art-73-27-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-27-7/par-1
Where a land improvement district has acquired replotted land determined in a replotting plan under Article 53-3, paragraph (1) or Article 53-3-2, paragraph (1) of the Land Improvement Act (limited to that specified by Cabinet Order) and has transferred that replotted land within two years from the date of its acquisition, the prefecture is to exempt that land improvement district from the tax liability relating to local government levies on the real property acquisition tax imposed on the acquisition of that replotted land by that land improvement district.
machine translation, not official
**第二項** 第七十三条の二十七の四第二項から第五項までの規定は、土地改良区が前項の換地を取得した場合における不動産取得税額の徴収の猶予及びその取消し並びに当該不動産取得税に係る地方団体の徴収金の還付について準用する。
art-73-27-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-27-7/par-2
The provisions of Article 73-27-4, paragraphs (2) through (5) apply mutatis mutandis to the deferral of collection of real property acquisition tax amounts and the cancellation thereof in the case where a land improvement district has acquired the replotted land referred to in the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax.
machine translation, not official
### 第七十三条の二十八（独立行政法人都市再生機構が譲渡する土地又は住宅に係る不動産取得税の課税の特例） — Special Provisions on Imposition of Real Property Acquisition Tax on Land or Housing Transferred by the Urban Renaissance Agency
caption: machine translation, not official
art-73-28 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-28
**第一項** 独立行政法人都市再生機構が、その譲渡する住宅の用に供する土地で当該住宅の譲渡と併せて譲渡するものを取得した場合において、当該土地の上に新築した当該住宅が第七十三条の二第二項の規定により独立行政法人都市再生機構が不動産取得税の納税義務を負うこととなるものであるときは、当該土地の取得については、当該納税義務を負うこととなつた日にその取得があつたものとみなして、不動産取得税を課する。この場合においては、第七十三条の四第一項第十一号の規定は、適用がないものとする。
art-73-28/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-28/par-1
Where the Urban Renaissance Agency has acquired land to be used for housing that it transfers, which is to be transferred together with the transfer of that housing, and the housing newly built on that land is such that the Urban Renaissance Agency comes to bear the tax liability for real property acquisition tax under the provisions of Article 73-2, paragraph (2), real property acquisition tax is imposed on the acquisition of that land by deeming that the acquisition took place on the day on which it came to bear that tax liability. In this case, the provisions of Article 73-4, paragraph (1), item (xi) do not apply.
machine translation, not official
**第二項** 道府県は、前項の規定の適用を受ける土地及び同項に規定する第七十三条の二第二項の規定により独立行政法人都市再生機構が不動産取得税の納税義務を負うこととなる住宅について、独立行政法人都市再生機構から最初に譲渡が行われた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。
art-73-28/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-28/par-2
A prefecture may not impose real property acquisition tax on the acquisition of the land to which the provisions of the preceding paragraph apply, or of the housing prescribed in the preceding paragraph in respect of which the Urban Renaissance Agency comes to bear the tax liability for real property acquisition tax under the provisions of Article 73-2, paragraph (2), in the case where the first transfer is made by the Urban Renaissance Agency.
machine translation, not official
### 第七十三条の二十九（仮換地等の指定があつた場合における不動産取得税の課税の特例等） — Special Provisions on Imposition of Real Property Acquisition Tax Where Provisional Replotting Land, etc. Has Been Designated, etc.
caption: machine translation, not official
art-73-29 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-29
**第一項** 土地区画整理法による土地区画整理事業又は土地改良法による土地改良事業の施行に係る土地について法令の定めるところによつて仮換地等の指定があつた場合における当該仮換地等である土地について使用し、又は収益することができることとなつた日前における当該仮換地等に対応する従前の土地の取得に係る第七十三条の二十四の規定の適用の特例その他本節の規定の適用に関し必要な事項は、政令で定める。
art-73-29/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-29/par-1
Special provisions on the application of the provisions of Article 73-24 to the acquisition of the former land corresponding to provisional replotting land, etc., before the day on which it became possible to use or take profits from the land that is the provisional replotting land, etc., where provisional replotting land, etc. has been designated as provided by laws and regulations in respect of land relating to the carrying out of a land readjustment project under the Land Readjustment Act or a land improvement project under the Land Improvement Act, and other matters necessary for the application of the provisions of this Section, are specified by Cabinet Order.
machine translation, not official
### 第七十三条の三十（不動産取得税の脱税に関する罪） — Offenses Relating to Evasion of Real Property Acquisition Tax
caption: machine translation, not official
art-73-30 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30
**第一項** 偽りその他不正の行為により不動産取得税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-73-30/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30/par-1
Where a person has evaded all or part of the real property acquisition tax by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第二項** 前項の免れた税額が百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、百万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-73-30/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30/par-2
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第三項** 第一項に規定するもののほか、第七十三条の十八の規定により申告し、又は報告すべき事項について申告又は報告をしないことにより、不動産取得税の全部又は一部を免れたときは、その違反行為をした者は、三年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。
art-73-30/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30/par-3
In addition to what is prescribed in paragraph (1), where a person has evaded all or part of the real property acquisition tax by failing to make a declaration or report on matters to be declared or reported pursuant to the provisions of Article 73-18, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 500,000 yen, or both.
machine translation, not official
**第四項** 前項の免れた税額が五十万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五十万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-73-30/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30/par-4
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第五項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して第一項又は第三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-73-30/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30/par-5
Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1) or (3) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.
machine translation, not official
**第六項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-73-30/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30/par-6
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).
machine translation, not official
### 第七十三条の三十一（不動産取得税の減免） — Reduction or Exemption of Real Property Acquisition Tax
caption: machine translation, not official
art-73-31 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-31
**第一項** 道府県知事は、天災その他特別の事情がある場合において不動産取得税の減免を必要とすると認める者その他特別の事情がある者に限り、当該道府県の条例の定めるところにより、不動産取得税を減免することができる。
art-73-31/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-31/par-1
The prefectural governor may reduce or exempt real property acquisition tax, as provided by the Prefectural Ordinance of that prefecture, only for a person who is found to require reduction or exemption of real property acquisition tax in the case where there is a natural disaster or other special circumstances, and any other person who is in special circumstances.
machine translation, not official
### 第七十三条の三十二（納期限後に納付する不動産取得税の延滞金） — Delinquency Charges on Real Property Acquisition Tax Paid After the Due Date for Payment
caption: machine translation, not official
art-73-32 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-32
**第一項** 不動産取得税の納税者は、第七十三条の十六の納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下不動産取得税について同じ。）後にその税金を納付する場合においては、当該税額に、その納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（当該納期限（本款の規定により徴収猶予をした税額にあつては、当該徴収猶予をした期間の末日）の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。
art-73-32/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-32/par-1
If a taxpayer of the real property acquisition tax pays the tax after the due date for payment under Article 73-16 (if there has been an extension of the due date for payment, the due date for payment so extended; the same applies hereinafter with respect to the real property acquisition tax), the taxpayer must pay it with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month has elapsed from the day following the due date for payment (or, for a tax amount for which collection has been deferred under the provisions of this Subsection, the day following the last day of the period of that deferral of collection)), according to the number of days in the period from the day following the due date for payment to the date of payment.
machine translation, not official
**第二項** 道府県知事は、納税者が第七十三条の十六の納期限までに税金を納付しなかつたことについてやむを得ない事由があると認める場合においては、前項の延滞金額を減免することができる。
art-73-32/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-32/par-2
The prefectural governor may reduce or exempt the amount of delinquency charge under the preceding paragraph if the governor finds that there were unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 73-16.
machine translation, not official
### 第七十三条の三十三 〔削除 / repealed〕
art-73-33 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-33
**第一項** 削除
art-73-33/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-33/par-1
no English for this paragraph
## 第四款 督促及び滞納処分 — Subsection 4 Demand and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-2/sec-4/subsec-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#ch-2/sec-4/subsec-4
### 第七十三条の三十四（不動産取得税に係る督促） — Demand for Payment Concerning the Real Property Acquisition Tax
caption: machine translation, not official
art-73-34 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-34
**第一項** 納税者が納期限までに不動産取得税に係る地方団体の徴収金を完納しない場合においては、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。但し、繰上徴収をする場合においては、この限りでない。
art-73-34/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-34/par-1
If a taxpayer fails to pay in full the local government levies relating to the real property acquisition tax by the due date for payment, a prefectural tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
machine translation, not official
**第二項** 特別の事情がある道府県においては、当該道府県の条例で前項に規定する期間と異なる期間を定めることができる。
art-73-34/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-34/par-2
A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.
machine translation, not official
### 第七十三条の三十五（不動産取得税に係る督促手数料） — Demand Fee Concerning the Real Property Acquisition Tax
caption: machine translation, not official
art-73-35 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-35
**第一項** 道府県の徴税吏員は、督促状を発した場合においては、当該道府県の条例の定めるところによつて、手数料を徴収することができる。
art-73-35/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-35/par-1
When a prefectural tax collection official has issued a demand letter, the official may collect a fee in accordance with the Prefectural Ordinance of the prefecture concerned.
machine translation, not official
### 第七十三条の三十六（不動産取得税に係る滞納処分） — Delinquent Tax Collection Procedures Concerning the Real Property Acquisition Tax
caption: machine translation, not official
art-73-36 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36
**第一項** 不動産取得税に係る滞納者が次の各号の一に該当するときは、道府県の徴税吏員は、当該不動産取得税に係る地方団体の徴収金につき、滞納者の財産を差し押えなければならない。
art-73-36/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-1
If a person delinquent in payment of the real property acquisition tax falls under any one of the following items, a prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies relating to that real property acquisition tax:
machine translation, not official
**一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る不動産取得税に係る地方団体の徴収金を完納しないとき。
art-73-36/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-1/item-1
if the person delinquent in payment has received a demand and has not paid in full the local government levies relating to the real property acquisition tax subject to that demand by the day on which 10 days have elapsed, counting from the date on which the demand letter was issued;
machine translation, not official
**二** 滞納者が繰上徴収に係る告知により指定された納期限までに不動産取得税に係る地方団体の徴収金を完納しないとき。
art-73-36/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-1/item-2
if the person delinquent in payment has not paid in full the local government levies relating to the real property acquisition tax by the due date for payment specified by the notice concerning advance collection.
machine translation, not official
**第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納付の催告書」とする。
art-73-36/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-2
Where the provisions of the preceding paragraph are applied to a secondary taxpayer or a guarantor, the phrase "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder to pay".
machine translation, not official
**第三項** 不動産取得税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号の一に該当する事実が生じたときは、道府県の徴税吏員は、直ちにその財産を差し押えることができる。
art-73-36/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-3
If, by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed after the due date for payment of the local government levies relating to the real property acquisition tax, a fact falling under any one of the items of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a prefectural tax collection official may seize that person's property immediately.
machine translation, not official
**第四項** 滞納者の財産につき強制換価手続が行われた場合には、道府県の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る不動産取得税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る不動産取得税に係る地方団体の徴収金につき、交付要求をしなければならない。
art-73-36/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-4
If a compulsory liquidation procedure has been carried out with respect to the property of a person delinquent in payment, a prefectural tax collection official must make a request for share distribution to the enforcement agency (in the case of a request for share distribution of local government levies relating to the real property acquisition tax for a claim set forth in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution) with respect to the delinquent local government levies relating to the real property acquisition tax.
machine translation, not official
**第五項** 道府県の徴税吏員は、第一項から第三項までの規定により差押をすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、すでに他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押がされているときは、当該財産についての交付要求は、参加差押によりすることができる。
art-73-36/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-5
If, in a case where a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), property of the person delinquent in payment that is listed in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized by the delinquent tax collection procedure for other local government levies or national taxes, or by a disposition carried out in accordance with the rules for those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるものその他不動産取得税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
art-73-36/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-6
Delinquent tax collection procedures for the local government levies relating to the real property acquisition tax, including those provided for in the preceding paragraphs, are governed by the rules for delinquent tax collection procedures prescribed in the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該道府県の区域外においても行うことができる。
art-73-36/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-7
Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.
machine translation, not official
### 第七十三条の三十七（不動産取得税に係る滞納処分に関する罪） — Offenses Concerning Delinquent Tax Collection Procedures Relating to the Real Property Acquisition Tax
caption: machine translation, not official
art-73-37 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37
**第一項** 不動産取得税の納税者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは道府県の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-73-37/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37/par-1
If a taxpayer of the real property acquisition tax, with the purpose of evading the execution of delinquent tax collection procedures, conceals or damages the taxpayer's property, disposes of it to the detriment of the prefecture, or commits an act of falsely increasing the burdens on that property, or alters its existing condition and thereby diminishes the value of that property or commits an act of increasing the expenses for the delinquent tax collection procedure relating to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 納税者の財産を占有する第三者が納税者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
art-73-37/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37/par-2
The same applies where a third party in possession of the property of a taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of a delinquent tax collection procedure.
machine translation, not official
**第三項** 情を知つて前二項の行為につき納税者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
art-73-37/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37/par-3
If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-73-37/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
### 第七十三条の三十七の二（国税徴収法の例による不動産取得税に係る滞納処分に関する移転命令違反の罪） — Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Real Property Acquisition Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-73-37-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37-2
**第一項** 第七十三条の三十六第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-73-37-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37-2/par-1
In the case of Article 73-36, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-73-37-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37-2/par-2
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
machine translation, not official
### 第七十三条の三十八（国税徴収法の例による不動産取得税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusal of Inspection, etc. Concerning Delinquent Tax Collection Procedures Relating to the Real Property Acquisition Tax Following the National Tax Collection Act
caption: machine translation, not official
art-73-38 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-38
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-73-38/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-38/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第七十三条の三十六第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-73-38/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-38/par-1/item-1
if, in the case referred to in Article 73-36, paragraph (6), the person fails to answer or makes a false statement in response to a question by a prefectural tax collection official conducted in accordance with the provisions of Article 141 of the National Tax Collection Act;
machine translation, not official
**二** 第七十三条の三十六第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-73-38/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-38/par-1/item-2
if, in the case referred to in Article 73-36, paragraph (6), the person refuses, obstructs or evades an inspection by a prefectural tax collection official, conducted in accordance with the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;
machine translation, not official
**三** 第七十三条の三十六第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-73-38/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-38/par-1/item-3
if, in the case referred to in Article 73-36, paragraph (6), the person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official for the presentation or submission of articles, made in accordance with the provisions of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-73-38/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-38/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
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### 第七十三条の三十九（国税徴収法の例による不動産取得税に係る滞納処分に関する虚偽の陳述の罪） — Offense of False Statement Concerning Delinquent Tax Collection Procedures Relating to the Real Property Acquisition Tax Following the National Tax Collection Act
caption: machine translation, not official
art-73-39 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-39
**第一項** 第七十三条の三十六第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により道府県知事に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-73-39/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-39/par-1
In the case referred to in Article 73-36, paragraph (6), a person who makes a false statement on a matter to be stated to the prefectural governor in accordance with the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
---
## Cites
- art-73-2/par-2: この項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-2
- art-73-2/par-4: 建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第二条第三項 → 建物の区分所有等に関する法律 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-3 · https://japanlaw.org/l/337AC0000000069/art-2/par-3
- art-73-2/par-4: この項 → 地方税法 第七十三条の二第四項 (Article 73-2, paragraph (4)), art-73-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-4
- art-73-2/par-4: 第六項 → 地方税法 第七十三条の二第六項 (Article 73-2, paragraph (6)), art-73-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-6
- art-73-2/par-4: 同法第四条第二項 → 建物の区分所有等に関する法律 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-4/par-2 · https://japanlaw.org/l/337AC0000000069/art-4/par-2
- art-73-2/par-4: 同法第二条第四項 → 建物の区分所有等に関する法律 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-4 · https://japanlaw.org/l/337AC0000000069/art-2/par-4
- art-73-2/par-4: 次項 → 地方税法 第七十三条の二第五項 (Article 73-2, paragraph (5)), art-73-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-5
- art-73-2/par-4: 同法第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-1 · https://japanlaw.org/l/337AC0000000069/art-14/par-1
- art-73-2/par-4: 同法第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000069/art-14/par-2
- art-73-2/par-4: 同法第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-3 · https://japanlaw.org/l/337AC0000000069/art-14/par-3
- art-73-2/par-5: 建築基準法（昭和二十五年法律第二百一号）第二十条第一項第一号 → e-Gov law 325AC0000000201, 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — not held in this collection
- art-73-2/par-5: この項 → 地方税法 第七十三条の二第五項 (Article 73-2, paragraph (5)), art-73-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-5
- art-73-2/par-5: 次項 → 地方税法 第七十三条の二第六項 (Article 73-2, paragraph (6)), art-73-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-6
- art-73-2/par-5: 前項 → 地方税法 第七十三条の二第四項 (Article 73-2, paragraph (4)), art-73-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-4
- art-73-2/par-5: 建物の区分所有等に関する法律第四条第二項 → 建物の区分所有等に関する法律 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-4/par-2 · https://japanlaw.org/l/337AC0000000069/art-4/par-2
- art-73-2/par-5/item-1: 建物の区分所有等に関する法律第二条第二項 → 建物の区分所有等に関する法律 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-2 · https://japanlaw.org/l/337AC0000000069/art-2/par-2
- art-73-2/par-5/item-1: 次項 → 地方税法 第七十三条の二第六項 (Article 73-2, paragraph (6)), art-73-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-6
- art-73-2/par-5/item-1: 同法第三条 → 建物の区分所有等に関する法律 第三条 (Article 3), art-3 — https://japanlaw.org/en/building-unit-ownership-act/art-3 · https://japanlaw.org/l/337AC0000000069/art-3
- art-73-2/par-5/item-1: 同法第十四条第二項 → 建物の区分所有等に関する法律 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000069/art-14/par-2
- art-73-2/par-5/item-1: 第三項 → 建物の区分所有等に関する法律 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-3 · https://japanlaw.org/l/337AC0000000069/art-14/par-3
- art-73-2/par-5/item-1: 次号 → 地方税法 第七十三条の二第五項第二号 (Article 73-2, paragraph (5), item (ii)), art-73-2/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-5/item-2
- art-73-2/par-5/item-2: 前号 → 地方税法 第七十三条の二第五項第一号 (Article 73-2, paragraph (5), item (i)), art-73-2/par-5/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-5/item-1
- art-73-2/par-6: 建物の区分所有等に関する法律第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-1 · https://japanlaw.org/l/337AC0000000069/art-14/par-1
- art-73-2/par-6: 建物の区分所有等に関する法律第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000069/art-14/par-2
- art-73-2/par-6: 建物の区分所有等に関する法律第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-3 · https://japanlaw.org/l/337AC0000000069/art-14/par-3
- art-73-2/par-6: 前項 → 地方税法 第七十三条の二第五項 (Article 73-2, paragraph (5)), art-73-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-5
- art-73-2/par-7: この項 → 地方税法 第七十三条の二第七項 (Article 73-2, paragraph (7)), art-73-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-7
- art-73-2/par-7: 次項 → 地方税法 第七十三条の二第八項 (Article 73-2, paragraph (8)), art-73-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-8
- art-73-2/par-8: 前項 → 地方税法 第七十三条の二第七項 (Article 73-2, paragraph (7)), art-73-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-7
- art-73-2/par-9: 前項 → 地方税法 第七十三条の二第八項 (Article 73-2, paragraph (8)), art-73-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-8
- art-73-2/par-10: 第八項 → 地方税法 第七十三条の二第八項 (Article 73-2, paragraph (8)), art-73-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-8
- art-73-2/par-10: 前項 → 地方税法 第七十三条の二第九項 (Article 73-2, paragraph (9)), art-73-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-9
- art-73-2/par-10: 第十七条の四第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1
- art-73-2/par-11: 農住組合法（昭和五十五年法律第八十六号）第八条第一項 → e-Gov law 355AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-73-2/par-11: 農住組合法第七条第一項第一号 → e-Gov law 355AC0000000086, 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — not held in this collection
- art-73-2/par-11: 密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）第四十六条第一項 → e-Gov law 409AC0000000049, 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — not held in this collection
- art-73-2/par-11: 次項 → 地方税法 第七十三条の二第十二項 (Article 73-2, paragraph (12)), art-73-2/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-12
- art-73-2/par-11: 第七十三条の二十九 → 地方税法 第七十三条の二十九 (Article 73-29), art-73-29 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-29
- art-73-2/par-11: この項 → 地方税法 第七十三条の二第十一項 (Article 73-2, paragraph (11)), art-73-2/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-11
- art-73-2/par-12: 同法第百条の二 → e-Gov law 329AC0000000119, 第百条の二 (Article 100-2), art-100-2 — not held in this collection
- art-73-2/par-12: 農住組合法第八条第一項 → e-Gov law 355AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-73-2/par-12: 密集市街地における防災街区の整備の促進に関する法律第四十六条第一項 → e-Gov law 409AC0000000049, 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — not held in this collection
- art-73-2/par-12: この項 → 地方税法 第七十三条の二第十二項 (Article 73-2, paragraph (12)), art-73-2/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-12
- art-73-3/par-2: 皇室経済法（昭和二十二年法律第四号）第七条 → e-Gov law 322AC0000000004, 第七条 (Article 7), art-7 — not held in this collection
- art-73-4/par-1/item-2: 宗教法人法（昭和二十六年法律第百二十六号）第三条 → e-Gov law 326AC0000000126, 第三条 (Article 3), art-3 — not held in this collection
- art-73-4/par-1/item-3: 私立学校法第百五十二条第五項 → e-Gov law 324AC0000000270, 第百五十二条第五項 (Article 152, paragraph (5)), art-152/par-5 — not held in this collection
- art-73-4/par-1/item-3: この号 → 地方税法 第七十三条の四第一項第三号 (Article 73-4, paragraph (1), item (iii)), art-73-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-3
- art-73-4/par-1/item-3: 第四号の四 → 地方税法 第七十三条の四第一項第四号の四 (Article 73-4, paragraph (1), item (iv-4)), art-73-4/par-1/item-4-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-4
- art-73-4/par-1/item-3: 学校教育法（昭和二十二年法律第二十六号）第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/en/school-education-act/art-1 · https://japanlaw.org/l/322AC0000000026/art-1
- art-73-4/par-1/item-3: 同法第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/school-education-act/art-124 · https://japanlaw.org/l/322AC0000000026/art-124
- art-73-4/par-1/item-3: 職業能力開発促進法（昭和四十四年法律第六十四号）第二十四条 → e-Gov law 344AC0000000064, 第二十四条 (Article 24), art-24 — not held in this collection
- art-73-4/par-1/item-3: 博物館法第二条第一項 → e-Gov law 326AC1000000285, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-73-4/par-1/item-3-2: 医療法第三十一条 → 医療法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/medical-care-act/art-31 · https://japanlaw.org/l/323AC0000000205/art-31
- art-73-4/par-1/item-3-2: 法人税法第二条第九号の二 → 法人税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9-2
- art-73-4/par-1/item-3-2: この号 → 地方税法 第七十三条の四第一項第三号の二 (Article 73-4, paragraph (1), item (iii-2)), art-73-4/par-1/item-3-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-3-2
- art-73-4/par-1/item-4: 次号から第四号の七まで → 地方税法 第七十三条の四第一項第五号 (Article 73-4, paragraph (1), item (v)), art-73-4/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-5
- art-73-4/par-1/item-4: 生活保護法第三十八条第一項 → 生活保護法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/public-assistance-act/art-38/par-1 · https://japanlaw.org/l/325AC0000000144/art-38/par-1
- art-73-4/par-1/item-4-2: 児童福祉法第六条の三第十項 → e-Gov law 322AC0000000164, 第六条の三第十項 (Article 6-3, paragraph (10)), art-6-3/par-10 — not held in this collection
- art-73-4/par-1/item-4-3: 児童福祉法第七条第一項 → e-Gov law 322AC0000000164, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-73-4/par-1/item-4-3: 次号 → 地方税法 第七十三条の四第一項第四号の四 (Article 73-4, paragraph (1), item (iv-4)), art-73-4/par-1/item-4-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-4
- art-73-4/par-1/item-4-4: 就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第六項 → e-Gov law 418AC0000000077, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-73-4/par-1/item-4-5: 老人福祉法第五条の三 → e-Gov law 338AC0000000133, 第五条の三 (Article 5-3), art-5-3 — not held in this collection
- art-73-4/par-1/item-4-6: 障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項 → e-Gov law 417AC0000000123, 第五条第十一項 (Article 5, paragraph (11)), art-5/par-11 — not held in this collection
- art-73-4/par-1/item-4-7: 第四号から前号まで → 地方税法 第七十三条の四第一項第四号 (Article 73-4, paragraph (1), item (iv)), art-73-4/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4
- art-73-4/par-1/item-4-7: 第四号から前号まで → 地方税法 第七十三条の四第一項第四号の二 (Article 73-4, paragraph (1), item (iv-2)), art-73-4/par-1/item-4-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-2
- art-73-4/par-1/item-4-7: 第四号から前号まで → 地方税法 第七十三条の四第一項第四号の三 (Article 73-4, paragraph (1), item (iv-3)), art-73-4/par-1/item-4-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-3
- art-73-4/par-1/item-4-7: 第四号から前号まで → 地方税法 第七十三条の四第一項第四号の四 (Article 73-4, paragraph (1), item (iv-4)), art-73-4/par-1/item-4-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-4
- art-73-4/par-1/item-4-7: 第四号から前号まで → 地方税法 第七十三条の四第一項第四号の五 (Article 73-4, paragraph (1), item (iv-5)), art-73-4/par-1/item-4-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-5
- art-73-4/par-1/item-4-7: 第四号から前号まで → 地方税法 第七十三条の四第一項第四号の六 (Article 73-4, paragraph (1), item (iv-6)), art-73-4/par-1/item-4-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-6
- art-73-4/par-1/item-4-7: 社会福祉法第二条第一項 → e-Gov law 326AC0000000045, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-73-4/par-1/item-4-7: 同条第三項第一号の二 → e-Gov law 326AC0000000045, 第二条第三項第一号の二 (Article 2, paragraph (3), item (i-2)), art-2/par-3/item-1-2 — not held in this collection
- art-73-4/par-1/item-4-8: 更生保護事業法（平成七年法律第八十六号）第二条第一項 → e-Gov law 407AC0000000086, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-73-4/par-1/item-4-9: 介護保険法第百十五条の四十七第一項 → 介護保険法 第百十五条の四十七第一項 (Article 115-47, paragraph (1)), art-115-47/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-115-47/par-1 · https://japanlaw.org/l/409AC0000000123/art-115-47/par-1
- art-73-4/par-1/item-4-9: 同法第百十五条の四十六第一項 → 介護保険法 第百十五条の四十六第一項 (Article 115-46, paragraph (1)), art-115-46/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-115-46/par-1 · https://japanlaw.org/l/409AC0000000123/art-115-46/par-1
- art-73-4/par-1/item-4-10: 児童福祉法第三十四条の十五第二項 → e-Gov law 322AC0000000164, 第三十四条の十五第二項 (Article 34-15, paragraph (2)), art-34-15/par-2 — not held in this collection
- art-73-4/par-1/item-4-10: 同法第六条の三第十二項 → e-Gov law 322AC0000000164, 第六条の三第十二項 (Article 6-3, paragraph (12)), art-6-3/par-12 — not held in this collection
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第三号の二 (Article 73-4, paragraph (1), item (iii-2)), art-73-4/par-1/item-3-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-3-2
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号 (Article 73-4, paragraph (1), item (iv)), art-73-4/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号の二 (Article 73-4, paragraph (1), item (iv-2)), art-73-4/par-1/item-4-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-2
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号の三 (Article 73-4, paragraph (1), item (iv-3)), art-73-4/par-1/item-4-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-3
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号の四 (Article 73-4, paragraph (1), item (iv-4)), art-73-4/par-1/item-4-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-4
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号の五 (Article 73-4, paragraph (1), item (iv-5)), art-73-4/par-1/item-4-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-5
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号の六 (Article 73-4, paragraph (1), item (iv-6)), art-73-4/par-1/item-4-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-6
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号の七 (Article 73-4, paragraph (1), item (iv-7)), art-73-4/par-1/item-4-7 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-4-7
- art-73-4/par-1/item-6: 独立行政法人国立重度知的障害者総合施設のぞみの園法（平成十四年法律第百六十七号）第十一条第一号 → e-Gov law 414AC0000000167, 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-6: 第二号 → e-Gov law 414AC0000000167, 第十一条第一項第二号 (Article 11, paragraph (1), item (ii)), art-11/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-8-2: 医療法第四十二条の二第一項 → 医療法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/en/medical-care-act/art-42-2/par-1 · https://japanlaw.org/l/323AC0000000205/art-42-2/par-1
- art-73-4/par-1/item-8-2: 同項第四号 → 医療法 第四十二条の二第一項第四号 (Article 42-2, paragraph (1), item (iv)), art-42-2/par-1/item-4 — https://japanlaw.org/en/medical-care-act/art-42-2/par-1/item-4 · https://japanlaw.org/l/323AC0000000205/art-42-2/par-1/item-4
- art-73-4/par-1/item-8-2: 同項第五号 → 医療法 第四十二条の二第一項第五号 (Article 42-2, paragraph (1), item (v)), art-42-2/par-1/item-5 — https://japanlaw.org/en/medical-care-act/art-42-2/par-1/item-5 · https://japanlaw.org/l/323AC0000000205/art-42-2/par-1/item-5
- art-73-4/par-1/item-9: 農業保険法（昭和二十二年法律第百八十五号）第百三十一条第一項 → e-Gov law 322AC0000000185, 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — not held in this collection
- art-73-4/par-1/item-9: 同法第百七十二条 → e-Gov law 322AC0000000185, 第百七十二条 (Article 172), art-172 — not held in this collection
- art-73-4/par-1/item-9: 第百七十四条 → e-Gov law 322AC0000000185, 第百七十四条 (Article 174), art-174 — not held in this collection
- art-73-4/par-1/item-9: 第百八十七条 → e-Gov law 322AC0000000185, 第百八十七条 (Article 187), art-187 — not held in this collection
- art-73-4/par-1/item-10: 独立行政法人自動車事故対策機構法（平成十四年法律第百八十三号）第十三条第三号 → e-Gov law 414AC0000000183, 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — not held in this collection
- art-73-4/par-1/item-11: 独立行政法人都市再生機構法（平成十五年法律第百号）第十一条第一項第一号から第三号まで → e-Gov law 415AC0000000100, 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-11: 第七号 → e-Gov law 415AC0000000100, 第十一条第一項第七号 (Article 11, paragraph (1), item (vii)), art-11/par-1/item-7 — not held in this collection
- art-73-4/par-1/item-11: 第十五号 → e-Gov law 415AC0000000100, 第十一条第一項第十五号 (Article 11, paragraph (1), item (xv)), art-11/par-1/item-15 — not held in this collection
- art-73-4/par-1/item-11: 同項第十三号 → e-Gov law 415AC0000000100, 第十一条第一項第十三号 (Article 11, paragraph (1), item (xiii)), art-11/par-1/item-13 — not held in this collection
- art-73-4/par-1/item-11: 第十六号 → e-Gov law 415AC0000000100, 第十一条第一項第十六号 (Article 11, paragraph (1), item (xvi)), art-11/par-1/item-16 — not held in this collection
- art-73-4/par-1/item-12: 地方住宅供給公社法（昭和四十年法律第百二十四号）第二十一条第一項 → e-Gov law 340AC0000000124, 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — not held in this collection
- art-73-4/par-1/item-12: 第三項第二号 → e-Gov law 340AC0000000124, 第二十一条第三項第二号 (Article 21, paragraph (3), item (ii)), art-21/par-3/item-2 — not held in this collection
- art-73-4/par-1/item-12: 第四号 → e-Gov law 340AC0000000124, 第二十一条第三項第四号 (Article 21, paragraph (3), item (iv)), art-21/par-3/item-4 — not held in this collection
- art-73-4/par-1/item-12: 同項第一号 → e-Gov law 340AC0000000124, 第二十一条第三項第一号 (Article 21, paragraph (3), item (i)), art-21/par-3/item-1 — not held in this collection
- art-73-4/par-1/item-12: 同項第六号 → e-Gov law 340AC0000000124, 第二十一条第三項第六号 (Article 21, paragraph (3), item (vi)), art-21/par-3/item-6 — not held in this collection
- art-73-4/par-1/item-13: 独立行政法人労働者健康安全機構法（平成十四年法律第百七十一号）第十二条第一項第一号 → e-Gov law 414AC0000000171, 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-13: 第三号 → e-Gov law 414AC0000000171, 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — not held in this collection
- art-73-4/par-1/item-13: 第四号 → e-Gov law 414AC0000000171, 第十二条第一項第四号 (Article 12, paragraph (1), item (iv)), art-12/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-13: 第七号 → e-Gov law 414AC0000000171, 第十二条第一項第七号 (Article 12, paragraph (1), item (vii)), art-12/par-1/item-7 — not held in this collection
- art-73-4/par-1/item-14: 独立行政法人日本芸術文化振興会法（平成十四年法律第百六十三号）第十四条第一項第一号から第五号まで → e-Gov law 414AC0000000163, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-15: 独立行政法人日本スポーツ振興センター法（平成十四年法律第百六十二号）第十五条第一項第一号 → e-Gov law 414AC0000000162, 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-17: 独立行政法人高齢・障害・求職者雇用支援機構法（平成十四年法律第百六十五号）第十四条第一項第四号 → e-Gov law 414AC0000000165, 第十四条第一項第四号 (Article 14, paragraph (1), item (iv)), art-14/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-17: 第七号 → e-Gov law 414AC0000000165, 第十四条第一項第七号 (Article 14, paragraph (1), item (vii)), art-14/par-1/item-7 — not held in this collection
- art-73-4/par-1/item-18: 国立研究開発法人科学技術振興機構法（平成十四年法律第百五十八号）第二十三条第一項第一号 → e-Gov law 414AC0000000158, 第二十三条第一項第一号 (Article 23, paragraph (1), item (i)), art-23/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-18: 第三号 → e-Gov law 414AC0000000158, 第二十三条第一項第三号 (Article 23, paragraph (1), item (iii)), art-23/par-1/item-3 — not held in this collection
- art-73-4/par-1/item-18: 第八号 → e-Gov law 414AC0000000158, 第二十三条第一項第八号 (Article 23, paragraph (1), item (viii)), art-23/par-1/item-8 — not held in this collection
- art-73-4/par-1/item-18: 第十号 → e-Gov law 414AC0000000158, 第二十三条第一項第十号 (Article 23, paragraph (1), item (x)), art-23/par-1/item-10 — not held in this collection
- art-73-4/par-1/item-21: 独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第二号 → e-Gov law 414AC0000000147, 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-21: 中心市街地の活性化に関する法律（平成十年法律第九十二号）第三十九条第一項 → e-Gov law 410AC0000000092, 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — not held in this collection
- art-73-4/par-1/item-23: 成田国際空港株式会社法（平成十五年法律第百二十四号）第五条第一項第一号 → e-Gov law 415AC0000000124, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-23: 第二号 → e-Gov law 415AC0000000124, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-23: 第四号 → e-Gov law 415AC0000000124, 第五条第一項第四号 (Article 5, paragraph (1), item (iv)), art-5/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-23: 関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律（平成二十三年法律第五十四号）第九条第一項第一号 → e-Gov law 423AC0000000054, 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-23: 第二号 → e-Gov law 423AC0000000054, 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-23: 第四号 → e-Gov law 423AC0000000054, 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-23: 同法第十二条第一項第一号 → e-Gov law 423AC0000000054, 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-23: 同項第二号 → e-Gov law 423AC0000000054, 第十二条第一項第二号 (Article 12, paragraph (1), item (ii)), art-12/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-23: 中部国際空港の設置及び管理に関する法律（平成十年法律第三十六号）第四条第二項 → e-Gov law 410AC0000000036, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- art-73-4/par-1/item-23: 同法第六条第一項第一号 → e-Gov law 410AC0000000036, 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-23: 第二号 → e-Gov law 410AC0000000036, 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-25: 独立行政法人国際協力機構法（平成十四年法律第百三十六号）第十三条第一項第一号 → e-Gov law 414AC0000000136, 第十三条第一項第一号 (Article 13, paragraph (1), item (i)), art-13/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-25: 第四号 → e-Gov law 414AC0000000136, 第十三条第一項第四号 (Article 13, paragraph (1), item (iv)), art-13/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-25: 第五号 → e-Gov law 414AC0000000136, 第十三条第一項第五号 (Article 13, paragraph (1), item (v)), art-13/par-1/item-5 — not held in this collection
- art-73-4/par-1/item-26: 国立研究開発法人宇宙航空研究開発機構法（平成十四年法律第百六十一号）第十八条第一号から第四号まで → e-Gov law 414AC0000000161, 第十八条第一項第一号 (Article 18, paragraph (1), item (i)), art-18/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-27: 国立研究開発法人海洋研究開発機構法（平成十五年法律第九十五号）第十七条第一号 → e-Gov law 415AC0000000095, 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-27: 第三号 → e-Gov law 415AC0000000095, 第十七条第一項第三号 (Article 17, paragraph (1), item (iii)), art-17/par-1/item-3 — not held in this collection
- art-73-4/par-1/item-27: 第四号 → e-Gov law 415AC0000000095, 第十七条第一項第四号 (Article 17, paragraph (1), item (iv)), art-17/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-27: 第六号 → e-Gov law 415AC0000000095, 第十七条第一項第六号 (Article 17, paragraph (1), item (vi)), art-17/par-1/item-6 — not held in this collection
- art-73-4/par-1/item-28: 独立行政法人国民生活センター法（平成十四年法律第百二十三号）第十条第一号から第五号まで → e-Gov law 414AC0000000123, 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-30: 日本下水道事業団法（昭和四十七年法律第四十一号）第二十六条第一項第七号 → e-Gov law 347AC0000000041, 第二十六条第一項第七号 (Article 26, paragraph (1), item (vii)), art-26/par-1/item-7 — not held in this collection
- art-73-4/par-1/item-30: 第八号 → e-Gov law 347AC0000000041, 第二十六条第一項第八号 (Article 26, paragraph (1), item (viii)), art-26/par-1/item-8 — not held in this collection
- art-73-4/par-1/item-31: 商工会議所法（昭和二十八年法律第百四十三号）第九条 → e-Gov law 328AC1000000143, 第九条 (Article 9), art-9 — not held in this collection
- art-73-4/par-1/item-31: 第六十五条 → e-Gov law 328AC1000000143, 第六十五条 (Article 65), art-65 — not held in this collection
- art-73-4/par-1/item-31: 商工会法（昭和三十五年法律第八十九号）第十一条 → e-Gov law 335AC0000000089, 第十一条 (Article 11), art-11 — not held in this collection
- art-73-4/par-1/item-31: 第五十五条の八第一項 → e-Gov law 335AC0000000089, 第五十五条の八第一項 (Article 55-8, paragraph (1)), art-55-8/par-1 — not held in this collection
- art-73-4/par-1/item-31: 第二項 → e-Gov law 335AC0000000089, 第五十五条の八第二項 (Article 55-8, paragraph (2)), art-55-8/par-2 — not held in this collection
- art-73-4/par-1/item-32: 国立研究開発法人農業・食品産業技術総合研究機構法（平成十一年法律第百九十二号。以下この号において「機構法」という。）第十四条第一項第一号 → e-Gov law 411AC0000000192, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-32: 農業機械化促進法を廃止する等の法律（平成二十九年法律第十九号）第一条 → e-Gov law 429AC0000000019, 第一条 (Article 1), art-1 — not held in this collection
- art-73-4/par-1/item-32: 機構法第十四条第一項第二号から第四号まで → e-Gov law 411AC0000000192, 第十四条第一項第二号 (Article 14, paragraph (1), item (ii)), art-14/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-32: 第二項から第四項まで → e-Gov law 411AC0000000192, 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — not held in this collection
- art-73-4/par-1/item-33: 国立研究開発法人水産研究・教育機構法（平成十一年法律第百九十九号）第十二条第一項第一号から第五号まで → e-Gov law 411AC0000000199, 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-34: 国立研究開発法人情報通信研究機構法（平成十一年法律第百六十二号）第十四条第一項第一号から第八号まで → e-Gov law 411AC0000000162, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-35: 独立行政法人日本学生支援機構法（平成十五年法律第九十四号）第十三条第一項第三号 → e-Gov law 415AC0000000094, 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — not held in this collection
- art-73-4/par-1/item-36: 総合法律支援法（平成十六年法律第七十四号）第三十条第一項 → e-Gov law 416AC0000000074, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection
- art-73-4/par-1/item-37: 国立研究開発法人森林研究・整備機構法（平成十一年法律第百九十八号）第十三条第一項第一号から第三号まで → e-Gov law 411AC0000000198, 第十三条第一項第一号 (Article 13, paragraph (1), item (i)), art-13/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-37: 第二項第一号 → e-Gov law 411AC0000000198, 第十三条第二項第一号 (Article 13, paragraph (2), item (i)), art-13/par-2/item-1 — not held in this collection
- art-73-4/par-1/item-38: 全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第四条第一項 → e-Gov law 345AC1000000071, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-73-4/par-1/item-38: 同法第六条第一項 → e-Gov law 345AC1000000071, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-73-4/par-1/item-38: 同法第九条第一項 → e-Gov law 345AC1000000071, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-73-4/par-1/item-38: 同法第二条 → e-Gov law 345AC1000000071, 第二条 (Article 2), art-2 — not held in this collection
- art-73-4/par-1/item-38: 鉄道事業法（昭和六十一年法律第九十二号）第八条第一項 → e-Gov law 361AC0000000092, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-73-4/par-1/item-39: 国立研究開発法人医薬基盤・健康・栄養研究所法（平成十六年法律第百三十五号）第十五条第一項第四号から第六号まで → e-Gov law 416AC0000000135, 第十五条第一項第四号 (Article 15, paragraph (1), item (iv)), art-15/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-39: 第二項 → e-Gov law 416AC0000000135, 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — not held in this collection
- art-73-4/par-2: 第三号 → 地方税法 第七十三条の四第二項第三号 (Article 73-4, paragraph (2), item (iii)), art-73-4/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-2/item-3
- art-73-4/par-3: 森林の保健機能の増進に関する特別措置法（平成元年法律第七十一号）第二条第二項第二号 → e-Gov law 401AC0000000071, 第二条第二項第二号 (Article 2, paragraph (2), item (ii)), art-2/par-2/item-2 — not held in this collection
- art-73-5/par-1: 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 → e-Gov law 347AC0000000066, 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — not held in this collection
- art-73-5/par-1: 第二号 → e-Gov law 347AC0000000066, 第十七条第一項第二号 (Article 17, paragraph (1), item (ii)), art-17/par-1/item-2 — not held in this collection
- art-73-5/par-1: 第二項第一号 → e-Gov law 347AC0000000066, 第十七条第二項第一号 (Article 17, paragraph (2), item (i)), art-17/par-2/item-1 — not held in this collection
- art-73-6/par-2: 土地収用法（昭和二十六年法律第二百十九号）第八十二条 → e-Gov law 326AC0100000219, 第八十二条 (Article 82), art-82 — not held in this collection
- art-73-6/par-3: 農住組合法第八条第一項 → e-Gov law 355AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-73-6/par-3: 密集市街地における防災街区の整備の促進に関する法律第四十六条第一項 → e-Gov law 409AC0000000049, 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — not held in this collection
- art-73-6/par-3: 土地区画整理法第百四条第一項 → e-Gov law 329AC0000000119, 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — not held in this collection
- art-73-6/par-3: 第九項 → e-Gov law 329AC0000000119, 第百四条第九項 (Article 104, paragraph (9)), art-104/par-9 — not held in this collection
- art-73-6/par-3: 同法第百四条第六項 → e-Gov law 329AC0000000119, 第百四条第六項 (Article 104, paragraph (6)), art-104/par-6 — not held in this collection
- art-73-6/par-3: 土地区画整理法第百四条第七項 → e-Gov law 329AC0000000119, 第百四条第七項 (Article 104, paragraph (7)), art-104/par-7 — not held in this collection
- art-73-6/par-3: この項 → 地方税法 第七十三条の六第三項 (Article 73-6, paragraph (3)), art-73-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-5#art-73-6/par-3
- art-73-6/par-3: 土地区画整理法第百四条第十一項 → e-Gov law 329AC0000000119, 第百四条第十一項 (Article 104, paragraph (11)), art-104/par-11 — not held in this collection
- art-73-6/par-3: 地方拠点都市地域の整備及び産業業務施設の再配置の促進に関する法律（平成四年法律第七十六号）第二十八条第二項 → e-Gov law 404AC0000000076, 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — not held in this collection
- art-73-6/par-3: 被災市街地復興特別措置法（平成七年法律第十四号）第十七条第二項 → e-Gov law 407AC0000000014, 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — not held in this collection
- art-73-6/par-3: 中心市街地の活性化に関する法律第十六条第二項 → e-Gov law 410AC0000000092, 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — not held in this collection
- art-73-6/par-3: 高齢者、障害者等の移動等の円滑化の促進に関する法律（平成十八年法律第九十一号）第三十九条第二項 → e-Gov law 418AC0000000091, 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — not held in this collection
- art-73-6/par-4: 被災市街地復興特別措置法第十四条第四項 → e-Gov law 407AC0000000014, 第十四条第四項 (Article 14, paragraph (4)), art-14/par-4 — not held in this collection
- art-73-6/par-4: 同法第十五条第五項 → e-Gov law 407AC0000000014, 第十五条第五項 (Article 15, paragraph (5)), art-15/par-5 — not held in this collection
- art-73-6/par-5: 土地区画整理法第百四条第七項 → e-Gov law 329AC0000000119, 第百四条第七項 (Article 104, paragraph (7)), art-104/par-7 — not held in this collection
- art-73-6/par-5: 土地区画整理法第百四条第十一項 → e-Gov law 329AC0000000119, 第百四条第十一項 (Article 104, paragraph (11)), art-104/par-11 — not held in this collection
- art-73-7/par-1/item-2-4: 会社更生法（平成十四年法律第百五十四号）第百八十三条 → e-Gov law 414AC0000000154, 第百八十三条 (Article 183), art-183 — not held in this collection
- art-73-7/par-1/item-2-4: 金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号。以下この号において「更生特例法」という。）第百四条 → e-Gov law 408AC0000000095, 第百四条 (Article 104), art-104 — not held in this collection
- art-73-7/par-1/item-2-4: 第二百七十三条 → e-Gov law 408AC0000000095, 第二百七十三条 (Article 273), art-273 — not held in this collection
- art-73-7/par-1/item-2-4: 更生特例法第百三条第一項 → e-Gov law 408AC0000000095, 第百三条第一項 (Article 103, paragraph (1)), art-103/par-1 — not held in this collection
- art-73-7/par-1/item-2-4: 更生特例法第三百四十六条 → e-Gov law 408AC0000000095, 第三百四十六条 (Article 346), art-346 — not held in this collection
- art-73-7/par-1/item-2-4: 更生特例法第二百七十二条 → e-Gov law 408AC0000000095, 第二百七十二条 (Article 272), art-272 — not held in this collection
- art-73-7/par-1/item-2-4: 更生特例法第三百六十三条 → e-Gov law 408AC0000000095, 第三百六十三条 (Article 363), art-363 — not held in this collection
- art-73-7/par-1/item-2-4: 更生特例法第二条第二項 → e-Gov law 408AC0000000095, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-73-7/par-1/item-2-4: この号 → 地方税法 第七十三条の七第一項第二号の四 (Article 73-7, paragraph (1), item (ii-4)), art-73-7/par-1/item-2-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-2-4
- art-73-7/par-1/item-2-4: 更生特例法第二条第六項 → e-Gov law 408AC0000000095, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-73-7/par-1/item-3: 第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-2
- art-73-7/par-1/item-4/sub-2: 第一号 → 地方税法 第七十三条の七第一項第一号 (Article 73-7, paragraph (1), item (i)), art-73-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-1
- art-73-7/par-1/item-4/sub-4: 第二号 → 地方税法 第七十三条の七第一項第二号 (Article 73-7, paragraph (1), item (ii)), art-73-7/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-7/par-1/item-2
- art-73-7/par-1/item-4-2: 資産の流動化に関する法律第二条第十三項 → e-Gov law 410AC0000000105, 第二条第十三項 (Article 2, paragraph (13)), art-2/par-13 — not held in this collection
- art-73-7/par-1/item-4-2: 同法第二百二十四条 → e-Gov law 410AC0000000105, 第二百二十四条 (Article 224), art-224 — not held in this collection
- art-73-7/par-1/item-4-2: 同法第二条第十六項 → e-Gov law 410AC0000000105, 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — not held in this collection
- art-73-7/par-1/item-4-2/sub-1: 資産の流動化に関する法律第二百三十条第一項第二号 → e-Gov law 410AC0000000105, 第二百三十条第一項第二号 (Article 230, paragraph (1), item (ii)), art-230/par-1/item-2 — not held in this collection
- art-73-7/par-1/item-4-2/sub-2: 資産の流動化に関する法律第二条第一項 → e-Gov law 410AC0000000105, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-73-7/par-1/item-5-2: 相続税法（昭和二十五年法律第七十三号）第四十六条第一項 → 相続税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-46/par-1 · https://japanlaw.org/l/325AC0000000073/art-46/par-1
- art-73-7/par-1/item-6: 建物の区分所有等に関する法律第二条第三項 → 建物の区分所有等に関する法律 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-3 · https://japanlaw.org/l/337AC0000000069/art-2/par-3
- art-73-7/par-1/item-6: 同条第四項 → 建物の区分所有等に関する法律 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-4 · https://japanlaw.org/l/337AC0000000069/art-2/par-4
- art-73-7/par-1/item-11: 沖縄振興開発金融公庫法（昭和四十七年法律第三十一号）第十九条第一項第三号 → e-Gov law 347AC0000000031, 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — not held in this collection
- art-73-7/par-1/item-14: 農業協同組合法第七十条第一項 → e-Gov law 322AC0000000132, 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — not held in this collection
- art-73-7/par-1/item-15: 水産業協同組合法第九十一条の二第一項 → e-Gov law 323AC0000000242, 第九十一条の二第一項 (Article 91-2, paragraph (1)), art-91-2/par-1 — not held in this collection
- art-73-7/par-1/item-15: 同法第百条第五項 → e-Gov law 323AC0000000242, 第百条第五項 (Article 100, paragraph (5)), art-100/par-5 — not held in this collection
- art-73-7/par-1/item-16: 森林組合法（昭和五十三年法律第三十六号）第百八条の三第一項 → e-Gov law 353AC0000000036, 第百八条の三第一項 (Article 108-3, paragraph (1)), art-108-3/par-1 — not held in this collection
- art-73-7/par-1/item-17: 農業保険法第七十三条第二項 → e-Gov law 322AC0000000185, 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — not held in this collection
- art-73-7/par-1/item-19: 預金保険法第二条第十三項 → e-Gov law 346AC0000000034, 第二条第十三項 (Article 2, paragraph (13)), art-2/par-13 — not held in this collection
- art-73-7/par-1/item-19: 同法第九十一条第一項 → e-Gov law 346AC0000000034, 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — not held in this collection
- art-73-7/par-1/item-19: 第二項 → e-Gov law 346AC0000000034, 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — not held in this collection
- art-73-7/par-1/item-19: 同条第一項第二号 → e-Gov law 346AC0000000034, 第九十一条第一項第二号 (Article 91, paragraph (1), item (ii)), art-91/par-1/item-2 — not held in this collection
- art-73-7/par-1/item-19: 同法第二条第十二項 → e-Gov law 346AC0000000034, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- art-73-7/par-1/item-19: 同法第九十三条第二項 → e-Gov law 346AC0000000034, 第九十三条第二項 (Article 93, paragraph (2)), art-93/par-2 — not held in this collection
- art-73-7/par-1/item-20: 預金保険法第百二十六条の三十四第三項第五号 → e-Gov law 346AC0000000034, 第百二十六条の三十四第三項第五号 (Article 126-34, paragraph (3), item (v)), art-126-34/par-3/item-5 — not held in this collection
- art-73-7/par-1/item-20: 同法第百二十六条の三十四第一項 → e-Gov law 346AC0000000034, 第百二十六条の三十四第一項 (Article 126-34, paragraph (1)), art-126-34/par-1 — not held in this collection
- art-73-7/par-1/item-20: 第二項 → e-Gov law 346AC0000000034, 第百二十六条の三十四第二項 (Article 126-34, paragraph (2)), art-126-34/par-2 — not held in this collection
- art-73-7/par-1/item-20: 同条第一項第二号 → e-Gov law 346AC0000000034, 第百二十六条の三十四第一項第二号 (Article 126-34, paragraph (1), item (ii)), art-126-34/par-1/item-2 — not held in this collection
- art-73-7/par-1/item-20: 同法第百二十六条の三第二項 → e-Gov law 346AC0000000034, 第百二十六条の三第二項 (Article 126-3, paragraph (2)), art-126-3/par-2 — not held in this collection
- art-73-7/par-1/item-21: 保険業法第二百六十条第六項 → e-Gov law 407AC0000000105, 第二百六十条第六項 (Article 260, paragraph (6)), art-260/par-6 — not held in this collection
- art-73-7/par-1/item-21: 同法第二百七十条の三の二第六項 → e-Gov law 407AC0000000105, 第二百七十条の三の二第六項 (Article 270-3-2, paragraph (6)), art-270-3-2/par-6 — not held in this collection
- art-73-7/par-1/item-21: 同項第二号 → e-Gov law 407AC0000000105, 第二百七十条の三の二第六項第二号 (Article 270-3-2, paragraph (6), item (ii)), art-270-3-2/par-6/item-2 — not held in this collection
- art-73-7/par-1/item-21: 同法第二百六十条第二項 → e-Gov law 407AC0000000105, 第二百六十条第二項 (Article 260, paragraph (2)), art-260/par-2 — not held in this collection
- art-73-8/par-1: 第一号から第三号まで → 地方税法 第七十三条の八第一項第一号 (Article 73-8, paragraph (1), item (i)), art-73-8/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-1
- art-73-8/par-1: 第一号から第三号まで → 地方税法 第七十三条の八第一項第二号 (Article 73-8, paragraph (1), item (ii)), art-73-8/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-2
- art-73-8/par-1: 第一号から第三号まで → 地方税法 第七十三条の八第一項第三号 (Article 73-8, paragraph (1), item (iii)), art-73-8/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-3
- art-73-8/par-1: 次条第一項第一号 → 地方税法 第七十三条の九第一項第一号 (Article 73-9, paragraph (1), item (i)), art-73-9/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-9/par-1/item-1
- art-73-8/par-1: 第二号 → 地方税法 第七十三条の九第一項第二号 (Article 73-9, paragraph (1), item (ii)), art-73-9/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-9/par-1/item-2
- art-73-8/par-1/item-2: 前号 → 地方税法 第七十三条の八第一項第一号 (Article 73-8, paragraph (1), item (i)), art-73-8/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-1
- art-73-8/par-1/item-3: 第一号 → 地方税法 第七十三条の八第一項第一号 (Article 73-8, paragraph (1), item (i)), art-73-8/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-1
- art-73-8/par-1/item-4: 前三号 → 地方税法 第七十三条の八第一項第一号 (Article 73-8, paragraph (1), item (i)), art-73-8/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-1
- art-73-8/par-1/item-4: 前三号 → 地方税法 第七十三条の八第一項第二号 (Article 73-8, paragraph (1), item (ii)), art-73-8/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-2
- art-73-8/par-1/item-4: 前三号 → 地方税法 第七十三条の八第一項第三号 (Article 73-8, paragraph (1), item (iii)), art-73-8/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-3
- art-73-8/par-2: 前項第一号 → 地方税法 第七十三条の八第一項第一号 (Article 73-8, paragraph (1), item (i)), art-73-8/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-1
- art-73-8/par-2: この項 → 地方税法 第七十三条の八第二項 (Article 73-8, paragraph (2)), art-73-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-2
- art-73-8/par-2: 前項第二号 → 地方税法 第七十三条の八第一項第二号 (Article 73-8, paragraph (1), item (ii)), art-73-8/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1/item-2
- art-73-8/par-3: 第一項 → 地方税法 第七十三条の八第一項 (Article 73-8, paragraph (1)), art-73-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1
- art-73-8/par-4: 第一項 → 地方税法 第七十三条の八第一項 (Article 73-8, paragraph (1)), art-73-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1
- art-73-8/par-5: 第一項 → 地方税法 第七十三条の八第一項 (Article 73-8, paragraph (1)), art-73-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1
- art-73-8/par-5: 第七十三条の三十六第六項 → 地方税法 第七十三条の三十六第六項 (Article 73-36, paragraph (6)), art-73-36/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-6
- art-73-8/par-6: 第一項 → 地方税法 第七十三条の八第一項 (Article 73-8, paragraph (1)), art-73-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1
- art-73-8/par-6: 第四項 → 地方税法 第七十三条の八第四項 (Article 73-8, paragraph (4)), art-73-8/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-4
- art-73-9/par-1/item-1: 前条 → 地方税法 第七十三条の八 (Article 73-8), art-73-8 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8
- art-73-9/par-1/item-2: 前条第一項 → 地方税法 第七十三条の八第一項 (Article 73-8, paragraph (1)), art-73-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8/par-1
- art-73-9/par-1/item-3: 前条 → 地方税法 第七十三条の八 (Article 73-8), art-73-8 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-7#art-73-8
- art-73-9/par-2: 前項 → 地方税法 第七十三条の九第一項 (Article 73-9, paragraph (1)), art-73-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-9/par-1
- art-73-10/par-1: 本項 → 地方税法 第七十三条の十第一項 (Article 73-10, paragraph (1)), art-73-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-10/par-1
- art-73-10/par-2: 前項 → 地方税法 第七十三条の十第一項 (Article 73-10, paragraph (1)), art-73-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-10/par-1
- art-73-11/par-1: 前条第一項 → 地方税法 第七十三条の十第一項 (Article 73-10, paragraph (1)), art-73-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-10/par-1
- art-73-11/par-1: 同条第二項 → 地方税法 第七十三条の十第二項 (Article 73-10, paragraph (2)), art-73-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-10/par-2
- art-73-11/par-2: 前項 → 地方税法 第七十三条の十一第一項 (Article 73-11, paragraph (1)), art-73-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-11/par-1
- art-73-12/par-1: 第七十三条の十第二項 → 地方税法 第七十三条の十第二項 (Article 73-10, paragraph (2)), art-73-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-10/par-2
- art-73-12/par-1: 同条第一項 → 地方税法 第七十三条の十第一項 (Article 73-10, paragraph (1)), art-73-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-9#art-73-10/par-1
- art-73-14/par-2: この項 → 地方税法 第七十三条の十四第二項 (Article 73-14, paragraph (2)), art-73-14/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-2
- art-73-14/par-2: 第四項 → 地方税法 第七十三条の十四第四項 (Article 73-14, paragraph (4)), art-73-14/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-4
- art-73-14/par-2: 前項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-1
- art-73-14/par-3: 第七十三条の二十四第三項 → 地方税法 第七十三条の二十四第三項 (Article 73-24, paragraph (3)), art-73-24/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-3
- art-73-14/par-3: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-1
- art-73-14/par-3: 第七十三条の二十四第二項 → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2
- art-73-14/par-3: 地方税法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-1
- art-73-14/par-4: 第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-1
- art-73-14/par-4: 前項 → 地方税法 第七十三条の十四第三項 (Article 73-14, paragraph (3)), art-73-14/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-3
- art-73-14/par-5: 前項 → 地方税法 第七十三条の十四第四項 (Article 73-14, paragraph (4)), art-73-14/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-4
- art-73-14/par-5: 第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-1
- art-73-14/par-5: 第三項 → 地方税法 第七十三条の十四第三項 (Article 73-14, paragraph (3)), art-73-14/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-3
- art-73-14/par-6: この項 → 地方税法 第七十三条の十四第六項 (Article 73-14, paragraph (6)), art-73-14/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-6
- art-73-14/par-6: 第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-1
- art-73-14/par-7: この項 → 地方税法 第七十三条の十四第七項 (Article 73-14, paragraph (7)), art-73-14/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-7
- art-73-14/par-7: 第七十三条の二十七の三第一項 → 地方税法 第七十三条の二十七の三第一項 (Article 73-27-3, paragraph (1)), art-73-27-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-3/par-1
- art-73-14/par-7: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- art-73-14/par-8: 都市再開発法（昭和四十四年法律第三十八号）第七十三条第一項第二号 → e-Gov law 344AC0000000038, 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — not held in this collection
- art-73-14/par-8: 第七号 → e-Gov law 344AC0000000038, 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — not held in this collection
- art-73-14/par-8: 同法第百十八条の七第一項第二号 → e-Gov law 344AC0000000038, 第百十八条の七第一項第二号 (Article 118-7, paragraph (1), item (ii)), art-118-7/par-1/item-2 — not held in this collection
- art-73-14/par-8: 同法第百十八条の二十五の三第三項 → e-Gov law 344AC0000000038, 第百十八条の二十五の三第三項 (Article 118-25-3, paragraph (3)), art-118-25-3/par-3 — not held in this collection
- art-73-14/par-8: 同法第七十三条第一項第三号 → e-Gov law 344AC0000000038, 第七十三条第一項第三号 (Article 73, paragraph (1), item (iii)), art-73/par-1/item-3 — not held in this collection
- art-73-14/par-8: 第八号 → e-Gov law 344AC0000000038, 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — not held in this collection
- art-73-14/par-8: 同法第百十八条の七第一項第三号 → e-Gov law 344AC0000000038, 第百十八条の七第一項第三号 (Article 118-7, paragraph (1), item (iii)), art-118-7/par-1/item-3 — not held in this collection
- art-73-14/par-8: 第二号 → 地方税法 第七十三条の十四第八項第二号 (Article 73-14, paragraph (8), item (ii)), art-73-14/par-8/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-8/item-2
- art-73-14/par-8: 第一号 → 地方税法 第七十三条の十四第八項第一号 (Article 73-14, paragraph (8), item (i)), art-73-14/par-8/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-8/item-1
- art-73-14/par-8/item-1: 都市再開発法第百三条第一項 → e-Gov law 344AC0000000038, 第百三条第一項 (Article 103, paragraph (1)), art-103/par-1 — not held in this collection
- art-73-14/par-8/item-1: 第百十八条の二十三第一項 → e-Gov law 344AC0000000038, 第百十八条の二十三第一項 (Article 118-23, paragraph (1)), art-118-23/par-1 — not held in this collection
- art-73-14/par-8/item-1: 同法第百十八条の二十五の三第三項 → e-Gov law 344AC0000000038, 第百十八条の二十五の三第三項 (Article 118-25-3, paragraph (3)), art-118-25-3/par-3 — not held in this collection
- art-73-14/par-8/item-1: 次号 → 地方税法 第七十三条の十四第八項第二号 (Article 73-14, paragraph (8), item (ii)), art-73-14/par-8/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-8/item-2
- art-73-14/par-8/item-1: この号 → 地方税法 第七十三条の十四第八項第一号 (Article 73-14, paragraph (8), item (i)), art-73-14/par-8/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-8/item-1
- art-73-14/par-8/item-1/sub-1: 都市再開発法第七十三条第一項第四号 → e-Gov law 344AC0000000038, 第七十三条第一項第四号 (Article 73, paragraph (1), item (iv)), art-73/par-1/item-4 — not held in this collection
- art-73-14/par-8/item-1/sub-2: 都市再開発法第七十三条第一項第九号 → e-Gov law 344AC0000000038, 第七十三条第一項第九号 (Article 73, paragraph (1), item (ix)), art-73/par-1/item-9 — not held in this collection
- art-73-14/par-8/item-1/sub-3: 都市再開発法第百十八条の七第一項第三号 → e-Gov law 344AC0000000038, 第百十八条の七第一項第三号 (Article 118-7, paragraph (1), item (iii)), art-118-7/par-1/item-3 — not held in this collection
- art-73-14/par-8/item-1/sub-4: 都市再開発法第百十八条の二十五の三第三項 → e-Gov law 344AC0000000038, 第百十八条の二十五の三第三項 (Article 118-25-3, paragraph (3)), art-118-25-3/par-3 — not held in this collection
- art-73-14/par-8/item-1/sub-4: 同法第百十八条の七第一項第三号 → e-Gov law 344AC0000000038, 第百十八条の七第一項第三号 (Article 118-7, paragraph (1), item (iii)), art-118-7/par-1/item-3 — not held in this collection
- art-73-14/par-8/item-2: 都市再開発法第七十二条 → e-Gov law 344AC0000000038, 第七十二条 (Article 72), art-72 — not held in this collection
- art-73-14/par-8/item-2: 同法第百十八条の二十三第一項 → e-Gov law 344AC0000000038, 第百十八条の二十三第一項 (Article 118-23, paragraph (1)), art-118-23/par-1 — not held in this collection
- art-73-14/par-9: 土地区画整理法第九十四条 → e-Gov law 329AC0000000119, 第九十四条 (Article 94), art-94 — not held in this collection
- art-73-14/par-9: 都市再開発法第九十一条第一項 → e-Gov law 344AC0000000038, 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — not held in this collection
- art-73-14/par-9: 密集市街地における防災街区の整備の促進に関する法律第二百二十六条第一項 → e-Gov law 409AC0000000049, 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — not held in this collection
- art-73-14/par-9: この項 → 地方税法 第七十三条の十四第九項 (Article 73-14, paragraph (9)), art-73-14/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-9
- art-73-14/par-9: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- art-73-14/par-9/item-1: 土地区画整理法第九十四条 → e-Gov law 329AC0000000119, 第九十四条 (Article 94), art-94 — not held in this collection
- art-73-14/par-9/item-1: 同法第九十一条第四項 → e-Gov law 329AC0000000119, 第九十一条第四項 (Article 91, paragraph (4)), art-91/par-4 — not held in this collection
- art-73-14/par-9/item-1: 同法第百三条第四項 → e-Gov law 329AC0000000119, 第百三条第四項 (Article 103, paragraph (4)), art-103/par-4 — not held in this collection
- art-73-14/par-9/item-2: 都市再開発法第九十一条第一項 → e-Gov law 344AC0000000038, 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — not held in this collection
- art-73-14/par-9/item-2: 同法第七十九条第三項 → e-Gov law 344AC0000000038, 第七十九条第三項 (Article 79, paragraph (3)), art-79/par-3 — not held in this collection
- art-73-14/par-9/item-2: 同法第百十一条 → e-Gov law 344AC0000000038, 第百十一条 (Article 111), art-111 — not held in this collection
- art-73-14/par-9/item-2: 同法第七十一条第一項 → e-Gov law 344AC0000000038, 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — not held in this collection
- art-73-14/par-9/item-2: 同法第七十三条第一項第二十四号 → e-Gov law 344AC0000000038, 第七十三条第一項第二十四号 (Article 73, paragraph (1), item (xxiv)), art-73/par-1/item-24 — not held in this collection
- art-73-14/par-9/item-3: 密集市街地における防災街区の整備の促進に関する法律第二百二十六条第一項 → e-Gov law 409AC0000000049, 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — not held in this collection
- art-73-14/par-9/item-3: 同法第二百十二条第三項 → e-Gov law 409AC0000000049, 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — not held in this collection
- art-73-14/par-9/item-3: 同法第二百三条第一項 → e-Gov law 409AC0000000049, 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — not held in this collection
- art-73-14/par-9/item-3: 同法第二百五条第一項第二十四号 → e-Gov law 409AC0000000049, 第二百五条第一項第二十四号 (Article 205, paragraph (1), item (xxiv)), art-205/par-1/item-24 — not held in this collection
- art-73-14/par-10: 農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項 → e-Gov law 344AC0000000058, 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — not held in this collection
- art-73-14/par-10: 同法第六条第一項 → e-Gov law 344AC0000000058, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-73-14/par-10/item-1: 次号 → 地方税法 第七十三条の十四第十項第二号 (Article 73-14, paragraph (10), item (ii)), art-73-14/par-10/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-10/item-2
- art-73-14/par-10/item-1: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- art-73-14/par-10/item-2: 農業振興地域の整備に関する法律第八条第一項 → e-Gov law 344AC0000000058, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-73-14/par-10/item-2: 第十三条第一項 → e-Gov law 344AC0000000058, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- art-73-14/par-10/item-2: この号 → 地方税法 第七十三条の十四第十項第二号 (Article 73-14, paragraph (10), item (ii)), art-73-14/par-10/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-10/item-2
- art-73-14/par-11: 密集市街地における防災街区の整備の促進に関する法律第二百五条第一項第二号 → e-Gov law 409AC0000000049, 第二百五条第一項第二号 (Article 205, paragraph (1), item (ii)), art-205/par-1/item-2 — not held in this collection
- art-73-14/par-11: 第七号 → e-Gov law 409AC0000000049, 第二百五条第一項第七号 (Article 205, paragraph (1), item (vii)), art-205/par-1/item-7 — not held in this collection
- art-73-14/par-11: 同法第二条第五号 → e-Gov law 409AC0000000049, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- art-73-14/par-11: 同法第二百五条第一項第三号 → e-Gov law 409AC0000000049, 第二百五条第一項第三号 (Article 205, paragraph (1), item (iii)), art-205/par-1/item-3 — not held in this collection
- art-73-14/par-11: 同項第八号 → e-Gov law 409AC0000000049, 第二百五条第一項第八号 (Article 205, paragraph (1), item (viii)), art-205/par-1/item-8 — not held in this collection
- art-73-14/par-11: この項 → 地方税法 第七十三条の十四第十一項 (Article 73-14, paragraph (11)), art-73-14/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-11
- art-73-14/par-11: 同条第一項第四号 → e-Gov law 409AC0000000049, 第二百五条第一項第四号 (Article 205, paragraph (1), item (iv)), art-205/par-1/item-4 — not held in this collection
- art-73-14/par-11: 同項第九号 → e-Gov law 409AC0000000049, 第二百五条第一項第九号 (Article 205, paragraph (1), item (ix)), art-205/par-1/item-9 — not held in this collection
- art-73-14/par-11: 同法第二百四十七条第一項 → e-Gov law 409AC0000000049, 第二百四十七条第一項 (Article 247, paragraph (1)), art-247/par-1 — not held in this collection
- art-73-14/par-11: 同法第二百四条 → e-Gov law 409AC0000000049, 第二百四条 (Article 204), art-204 — not held in this collection
- art-73-14/par-12: 児童福祉法第三十四条の十五第二項 → e-Gov law 322AC0000000164, 第三十四条の十五第二項 (Article 34-15, paragraph (2)), art-34-15/par-2 — not held in this collection
- art-73-14/par-12: 同法第六条の三第九項 → e-Gov law 322AC0000000164, 第六条の三第九項 (Article 6-3, paragraph (9)), art-6-3/par-9 — not held in this collection
- art-73-14/par-13: 児童福祉法第三十四条の十五第二項 → e-Gov law 322AC0000000164, 第三十四条の十五第二項 (Article 34-15, paragraph (2)), art-34-15/par-2 — not held in this collection
- art-73-14/par-13: 同法第六条の三第十一項 → e-Gov law 322AC0000000164, 第六条の三第十一項 (Article 6-3, paragraph (11)), art-6-3/par-11 — not held in this collection
- art-73-14/par-14: 児童福祉法第三十四条の十五第二項 → e-Gov law 322AC0000000164, 第三十四条の十五第二項 (Article 34-15, paragraph (2)), art-34-15/par-2 — not held in this collection
- art-73-14/par-14: 同法第六条の三第十二項 → e-Gov law 322AC0000000164, 第六条の三第十二項 (Article 6-3, paragraph (12)), art-6-3/par-12 — not held in this collection
- art-73-14/par-15: 生活困窮者自立支援法（平成二十五年法律第百五号）第十六条第三項 → e-Gov law 425AC0000000105, 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — not held in this collection
- art-73-14/par-15: 社会福祉法第二条第一項 → e-Gov law 326AC0000000045, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-73-15-2/par-1: この条 → 地方税法 第七十三条の十五の二 (Article 73-15-2), art-73-15-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-15-2
- art-73-15-2/par-2: 前項 → 地方税法 第七十三条の十五の二第一項 (Article 73-15-2, paragraph (1)), art-73-15-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-15-2/par-1
- art-73-18/par-1: 不動産登記法第十八条 → 不動産登記法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/real-property-registration-act/art-18 · https://japanlaw.org/l/416AC0000000123/art-18
- art-73-18/par-1: 同法第二十五条 → 不動産登記法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/real-property-registration-act/art-25 · https://japanlaw.org/l/416AC0000000123/art-25
- art-73-18/par-2: 前項 → 地方税法 第七十三条の十八第一項 (Article 73-18, paragraph (1)), art-73-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-18/par-1
- art-73-18/par-3: 第一項 → 地方税法 第七十三条の十八第一項 (Article 73-18, paragraph (1)), art-73-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-18/par-1
- art-73-18/par-4: 前項 → 地方税法 第七十三条の十八第三項 (Article 73-18, paragraph (3)), art-73-18/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-18/par-3
- art-73-19/par-1: 前条 → 地方税法 第七十三条の十八 (Article 73-18), art-73-18 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-18
- art-73-19/par-2: 前項 → 地方税法 第七十三条の十九第一項 (Article 73-19, paragraph (1)), art-73-19/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-19/par-1
- art-73-20/par-1: 第七十三条の十八 → 地方税法 第七十三条の十八 (Article 73-18), art-73-18 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-18
- art-73-20-2/par-1: 第三百八十二条第一項 → 地方税法 第三百八十二条第一項 (Article 382, paragraph (1)), art-382/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-2/from-art-381#art-382/par-1
- art-73-20-2/par-1: 同条第二項 → 地方税法 第三百八十二条第二項 (Article 382, paragraph (2)), art-382/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-2/from-art-381#art-382/par-2
- art-73-21/par-2: 前項 → 地方税法 第七十三条の二十一第一項 (Article 73-21, paragraph (1)), art-73-21/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-21/par-1
- art-73-21/par-2: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- art-73-21/par-3: 前項 → 地方税法 第七十三条の二十一第二項 (Article 73-21, paragraph (2)), art-73-21/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-21/par-2
- art-73-22/par-1: 第七十三条の十八第四項 → 地方税法 第七十三条の十八第四項 (Article 73-18, paragraph (4)), art-73-18/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-18/par-4
- art-73-24/par-1: この条 → 地方税法 第七十三条の二十四 (Article 73-24), art-73-24 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24
- art-73-24/par-1/item-1: この号 → 地方税法 第七十三条の二十四第一項第一号 (Article 73-24, paragraph (1), item (i)), art-73-24/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1/item-1
- art-73-24/par-2: 前項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1
- art-73-24/par-2: この項 → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2
- art-73-24/par-3: この条 → 地方税法 第七十三条の二十四 (Article 73-24), art-73-24 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24
- art-73-24/par-3: 第七十三条の二十七の二 → 地方税法 第七十三条の二十七の二 (Article 73-27-2), art-73-27-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-2
- art-73-24/par-3/item-1: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-1
- art-73-24/par-3/item-2: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-1
- art-73-24/par-4: 前三項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1
- art-73-24/par-4: 前三項 → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2
- art-73-24/par-4: 前三項 → 地方税法 第七十三条の二十四第三項 (Article 73-24, paragraph (3)), art-73-24/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-3
- art-73-24/par-5: 第一項から第三項まで → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1
- art-73-24/par-5: 第一項から第三項まで → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2
- art-73-24/par-5: 第一項から第三項まで → 地方税法 第七十三条の二十四第三項 (Article 73-24, paragraph (3)), art-73-24/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-3
- art-73-24/par-5: 次条第一項 → 地方税法 第七十三条の二十五第一項 (Article 73-25, paragraph (1)), art-73-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-1
- art-73-24/par-6: 前項 → 地方税法 第七十三条の二十四第五項 (Article 73-24, paragraph (5)), art-73-24/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-5
- art-73-24/par-6: 第一項から第三項まで → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1
- art-73-24/par-6: 第一項から第三項まで → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2
- art-73-24/par-6: 第一項から第三項まで → 地方税法 第七十三条の二十四第三項 (Article 73-24, paragraph (3)), art-73-24/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-3
- art-73-24/par-7: 前三項 → 地方税法 第七十三条の二十四第四項 (Article 73-24, paragraph (4)), art-73-24/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-4
- art-73-24/par-7: 前三項 → 地方税法 第七十三条の二十四第五項 (Article 73-24, paragraph (5)), art-73-24/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-5
- art-73-24/par-7: 前三項 → 地方税法 第七十三条の二十四第六項 (Article 73-24, paragraph (6)), art-73-24/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-6
- art-73-24/par-7: 第七十三条の十四第二項 → 地方税法 第七十三条の十四第二項 (Article 73-14, paragraph (2)), art-73-14/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-2
- art-73-24/par-7: 第一項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1
- art-73-24/par-7: 同項から第三項まで → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2
- art-73-24/par-7: 同項から第三項まで → 地方税法 第七十三条の二十四第三項 (Article 73-24, paragraph (3)), art-73-24/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-3
- art-73-25/par-1: 前条第一項第一号 → 地方税法 第七十三条の二十四第一項第一号 (Article 73-24, paragraph (1), item (i)), art-73-24/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1/item-1
- art-73-25/par-1: 第二項第一号 → 地方税法 第七十三条の二十四第二項第一号 (Article 73-24, paragraph (2), item (i)), art-73-24/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2/item-1
- art-73-25/par-1: 第三項 → 地方税法 第七十三条の二十四第三項 (Article 73-24, paragraph (3)), art-73-24/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-3
- art-73-25/par-1: 同条第三項第一号 → 地方税法 第七十三条の二十四第三項第一号 (Article 73-24, paragraph (3), item (i)), art-73-24/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-3/item-1
- art-73-25/par-1: 同項第二号 → 地方税法 第七十三条の二十四第三項第二号 (Article 73-24, paragraph (3), item (ii)), art-73-24/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-3/item-2
- art-73-25/par-1: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-1
- art-73-25/par-2: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2-2
- art-73-25/par-2: 第十五条の二の三第一項 → 地方税法 第十五条の二の三第一項 (Article 15-2-3, paragraph (1)), art-15-2-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-1
- art-73-25/par-2: 前項 → 地方税法 第七十三条の二十五第一項 (Article 73-25, paragraph (1)), art-73-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-1
- art-73-25/par-3: 第一項 → 地方税法 第七十三条の二十五第一項 (Article 73-25, paragraph (1)), art-73-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-1
- art-73-26/par-1: 前条第一項 → 地方税法 第七十三条の二十五第一項 (Article 73-25, paragraph (1)), art-73-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-1
- art-73-26/par-1: 第七十三条の二十四第一項第一号 → 地方税法 第七十三条の二十四第一項第一号 (Article 73-24, paragraph (1), item (i)), art-73-24/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1/item-1
- art-73-26/par-1: 第二項第一号 → 地方税法 第七十三条の二十四第二項第一号 (Article 73-24, paragraph (2), item (i)), art-73-24/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2/item-1
- art-73-26/par-1: 第三項 → 地方税法 第七十三条の二十四第三項 (Article 73-24, paragraph (3)), art-73-24/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-3
- art-73-26/par-2: 第十五条の三第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-3
- art-73-26/par-2: 前項 → 地方税法 第七十三条の二十六第一項 (Article 73-26, paragraph (1)), art-73-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-26/par-1
- art-73-27/par-1: 第七十三条の二十四第一項第一号 → 地方税法 第七十三条の二十四第一項第一号 (Article 73-24, paragraph (1), item (i)), art-73-24/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1/item-1
- art-73-27/par-1: 第二項第一号 → 地方税法 第七十三条の二十四第二項第一号 (Article 73-24, paragraph (2), item (i)), art-73-24/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2/item-1
- art-73-27/par-1: 第三項 → 地方税法 第七十三条の二十四第三項 (Article 73-24, paragraph (3)), art-73-24/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24/par-3
- art-73-27/par-2: 第七十三条の二第九項 → 地方税法 第七十三条の二第九項 (Article 73-2, paragraph (9)), art-73-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-9
- art-73-27/par-2: 第十項 → 地方税法 第七十三条の二第十項 (Article 73-2, paragraph (10)), art-73-2/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-10
- art-73-27/par-2: 前項 → 地方税法 第七十三条の二十七第一項 (Article 73-27, paragraph (1)), art-73-27/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27/par-1
- art-73-27-2/par-1: 建築物の耐震改修の促進に関する法律（平成七年法律第百二十三号）第二条第二項 → e-Gov law 407AC0000000123, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-73-27-2/par-1: 地方税法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-14#art-73-14/par-1
- art-73-27-2/par-2: 前項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-1
- art-73-27-2/par-3: 第七十三条の二十五第二項 → 地方税法 第七十三条の二十五第二項 (Article 73-25, paragraph (2)), art-73-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-2
- art-73-27-2/par-3: 第三項 → 地方税法 第七十三条の二十五第三項 (Article 73-25, paragraph (3)), art-73-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-3
- art-73-27-2/par-3: 前二条 → 地方税法 第七十三条の二十六 (Article 73-26), art-73-26 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-26
- art-73-27-2/par-3: 前二条 → 地方税法 第七十三条の二十七 (Article 73-27), art-73-27 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27
- art-73-27-2/par-3: 前項 → 地方税法 第七十三条の二十七の二第二項 (Article 73-27-2, paragraph (2)), art-73-27-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-2
- art-73-27-2/par-3: 第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-1
- art-73-27-3/par-1: この項 → 地方税法 第七十三条の二十七の三第一項 (Article 73-27-3, paragraph (1)), art-73-27-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-3/par-1
- art-73-27-3/par-1: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- art-73-27-3/par-2: 前項 → 地方税法 第七十三条の二十七の三第一項 (Article 73-27-3, paragraph (1)), art-73-27-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-3/par-1
- art-73-27-3/par-3: 第七十三条の二十五第二項 → 地方税法 第七十三条の二十五第二項 (Article 73-25, paragraph (2)), art-73-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-2
- art-73-27-3/par-3: 第三項 → 地方税法 第七十三条の二十五第三項 (Article 73-25, paragraph (3)), art-73-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-3
- art-73-27-3/par-3: 第七十三条の二十六 → 地方税法 第七十三条の二十六 (Article 73-26), art-73-26 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-26
- art-73-27-3/par-3: 第七十三条の二十七 → 地方税法 第七十三条の二十七 (Article 73-27), art-73-27 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27
- art-73-27-3/par-3: 前項 → 地方税法 第七十三条の二十七の三第二項 (Article 73-27-3, paragraph (2)), art-73-27-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-3/par-2
- art-73-27-3/par-3: 第一項 → 地方税法 第七十三条の二十七の三第一項 (Article 73-27-3, paragraph (1)), art-73-27-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-3/par-1
- art-73-27-4/par-1: 第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-2
- art-73-27-4/par-2: 前項 → 地方税法 第七十三条の二十七の四第一項 (Article 73-27-4, paragraph (1)), art-73-27-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-1
- art-73-27-4/par-3: 第七十三条の二十五第二項 → 地方税法 第七十三条の二十五第二項 (Article 73-25, paragraph (2)), art-73-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-2
- art-73-27-4/par-3: 第三項 → 地方税法 第七十三条の二十五第三項 (Article 73-25, paragraph (3)), art-73-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-3
- art-73-27-4/par-3: 第七十三条の二十六 → 地方税法 第七十三条の二十六 (Article 73-26), art-73-26 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-26
- art-73-27-4/par-3: 前項 → 地方税法 第七十三条の二十七の四第二項 (Article 73-27-4, paragraph (2)), art-73-27-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-2
- art-73-27-4/par-4: 第一項 → 地方税法 第七十三条の二十七の四第一項 (Article 73-27-4, paragraph (1)), art-73-27-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-1
- art-73-27-4/par-5: 第七十三条の二第九項 → 地方税法 第七十三条の二第九項 (Article 73-2, paragraph (9)), art-73-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-9
- art-73-27-4/par-5: 第十項 → 地方税法 第七十三条の二第十項 (Article 73-2, paragraph (10)), art-73-2/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-10
- art-73-27-4/par-5: 前項 → 地方税法 第七十三条の二十七の四第四項 (Article 73-27-4, paragraph (4)), art-73-27-4/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-4
- art-73-27-5/par-1: 都市再開発法第五十条の二第三項 → e-Gov law 344AC0000000038, 第五十条の二第三項 (Article 50-2, paragraph (3)), art-50-2/par-3 — not held in this collection
- art-73-27-5/par-1: この条 → 地方税法 第七十三条の二十七の五 (Article 73-27-5), art-73-27-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-5
- art-73-27-5/par-1: 同法第二条第一号 → e-Gov law 344AC0000000038, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-73-27-5/par-1: 同法第百十八条の七第一項第三号 → e-Gov law 344AC0000000038, 第百十八条の七第一項第三号 (Article 118-7, paragraph (1), item (iii)), art-118-7/par-1/item-3 — not held in this collection
- art-73-27-5/par-1: 同法第百十八条の十七 → e-Gov law 344AC0000000038, 第百十八条の十七 (Article 118-17), art-118-17 — not held in this collection
- art-73-27-5/par-1: 同法第百十八条の十一第一項 → e-Gov law 344AC0000000038, 第百十八条の十一第一項 (Article 118-11, paragraph (1)), art-118-11/par-1 — not held in this collection
- art-73-27-5/par-1: 同法第二条第四号 → e-Gov law 344AC0000000038, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-73-27-5/par-1: 同法第百十八条の二十第一項 → e-Gov law 344AC0000000038, 第百十八条の二十第一項 (Article 118-20, paragraph (1)), art-118-20/par-1 — not held in this collection
- art-73-27-5/par-2: 前条第二項から第五項まで → 地方税法 第七十三条の二十七の四第二項 (Article 73-27-4, paragraph (2)), art-73-27-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-2
- art-73-27-5/par-2: 前条第二項から第五項まで → 地方税法 第七十三条の二十七の四第三項 (Article 73-27-4, paragraph (3)), art-73-27-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-3
- art-73-27-5/par-2: 前条第二項から第五項まで → 地方税法 第七十三条の二十七の四第四項 (Article 73-27-4, paragraph (4)), art-73-27-4/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-4
- art-73-27-5/par-2: 前条第二項から第五項まで → 地方税法 第七十三条の二十七の四第五項 (Article 73-27-4, paragraph (5)), art-73-27-4/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-5
- art-73-27-5/par-2: 都市再開発法第百十八条の十七 → e-Gov law 344AC0000000038, 第百十八条の十七 (Article 118-17), art-118-17 — not held in this collection
- art-73-27-5/par-2: 同法第百十八条の二十第一項 → e-Gov law 344AC0000000038, 第百十八条の二十第一項 (Article 118-20, paragraph (1)), art-118-20/par-1 — not held in this collection
- art-73-27-6/par-1: 農地中間管理事業の推進に関する法律（平成二十五年法律第百一号）第二条第四項 → e-Gov law 425AC0000000101, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-73-27-6/par-1: 農業経営基盤強化促進法（昭和五十五年法律第六十五号）第七条第一号 → e-Gov law 355AC0000000065, 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — not held in this collection
- art-73-27-6/par-1: 同法第四条第一項 → e-Gov law 355AC0000000065, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-73-27-6/par-1: この項 → 地方税法 第七十三条の二十七の六第一項 (Article 73-27-6, paragraph (1)), art-73-27-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-27-6/par-1
- art-73-27-6/par-1: 土地改良法第二条第二項 → e-Gov law 324AC0000000195, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-73-27-6/par-1: 同項第二号 → e-Gov law 324AC0000000195, 第二条第二項第二号 (Article 2, paragraph (2), item (ii)), art-2/par-2/item-2 — not held in this collection
- art-73-27-6/par-1: 第三号 → e-Gov law 324AC0000000195, 第二条第二項第三号 (Article 2, paragraph (2), item (iii)), art-2/par-2/item-3 — not held in this collection
- art-73-27-6/par-1: 第五号 → e-Gov law 324AC0000000195, 第二条第二項第五号 (Article 2, paragraph (2), item (v)), art-2/par-2/item-5 — not held in this collection
- art-73-27-6/par-1: 第七号 → e-Gov law 324AC0000000195, 第二条第二項第七号 (Article 2, paragraph (2), item (vii)), art-2/par-2/item-7 — not held in this collection
- art-73-27-6/par-1: 農業経営基盤強化促進法第七条第三号 → e-Gov law 355AC0000000065, 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — not held in this collection
- art-73-27-6/par-2: 前項 → 地方税法 第七十三条の二十七の六第一項 (Article 73-27-6, paragraph (1)), art-73-27-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-27-6/par-1
- art-73-27-6/par-3: 第七十三条の二十五第二項 → 地方税法 第七十三条の二十五第二項 (Article 73-25, paragraph (2)), art-73-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-2
- art-73-27-6/par-3: 第三項 → 地方税法 第七十三条の二十五第三項 (Article 73-25, paragraph (3)), art-73-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-25/par-3
- art-73-27-6/par-3: 第七十三条の二十六 → 地方税法 第七十三条の二十六 (Article 73-26), art-73-26 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-26
- art-73-27-6/par-3: 第七十三条の二十七 → 地方税法 第七十三条の二十七 (Article 73-27), art-73-27 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27
- art-73-27-6/par-3: 前項 → 地方税法 第七十三条の二十七の六第二項 (Article 73-27-6, paragraph (2)), art-73-27-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-27-6/par-2
- art-73-27-6/par-3: 第一項 → 地方税法 第七十三条の二十七の六第一項 (Article 73-27-6, paragraph (1)), art-73-27-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-27-6/par-1
- art-73-27-7/par-1: 土地改良法第五十三条の三第一項 → e-Gov law 324AC0000000195, 第五十三条の三第一項 (Article 53-3, paragraph (1)), art-53-3/par-1 — not held in this collection
- art-73-27-7/par-1: 第五十三条の三の二第一項 → e-Gov law 324AC0000000195, 第五十三条の三の二第一項 (Article 53-3-2, paragraph (1)), art-53-3-2/par-1 — not held in this collection
- art-73-27-7/par-2: 第七十三条の二十七の四第二項から第五項まで → 地方税法 第七十三条の二十七の四第二項 (Article 73-27-4, paragraph (2)), art-73-27-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-2
- art-73-27-7/par-2: 第七十三条の二十七の四第二項から第五項まで → 地方税法 第七十三条の二十七の四第三項 (Article 73-27-4, paragraph (3)), art-73-27-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-3
- art-73-27-7/par-2: 第七十三条の二十七の四第二項から第五項まで → 地方税法 第七十三条の二十七の四第四項 (Article 73-27-4, paragraph (4)), art-73-27-4/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-4
- art-73-27-7/par-2: 第七十三条の二十七の四第二項から第五項まで → 地方税法 第七十三条の二十七の四第五項 (Article 73-27-4, paragraph (5)), art-73-27-4/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-5
- art-73-27-7/par-2: 前項 → 地方税法 第七十三条の二十七の七第一項 (Article 73-27-7, paragraph (1)), art-73-27-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-27-7/par-1
- art-73-28/par-1: 第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-2
- art-73-28/par-1: 第七十三条の四第一項第十一号 → 地方税法 第七十三条の四第一項第十一号 (Article 73-4, paragraph (1), item (xi)), art-73-4/par-1/item-11 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-11
- art-73-28/par-2: 前項 → 地方税法 第七十三条の二十八第一項 (Article 73-28, paragraph (1)), art-73-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-28/par-1
- art-73-28/par-2: 第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73#art-73-2/par-2
- art-73-29/par-1: 第七十三条の二十四 → 地方税法 第七十三条の二十四 (Article 73-24), art-73-24 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-24
- art-73-30/par-2: 前項 → 地方税法 第七十三条の三十第一項 (Article 73-30, paragraph (1)), art-73-30/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30/par-1
- art-73-30/par-3: 第一項 → 地方税法 第七十三条の三十第一項 (Article 73-30, paragraph (1)), art-73-30/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30/par-1
- art-73-30/par-3: 第七十三条の十八 → 地方税法 第七十三条の十八 (Article 73-18), art-73-18 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-18
- art-73-30/par-4: 前項 → 地方税法 第七十三条の三十第三項 (Article 73-30, paragraph (3)), art-73-30/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30/par-3
- art-73-30/par-5: 第一項 → 地方税法 第七十三条の三十第一項 (Article 73-30, paragraph (1)), art-73-30/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30/par-1
- art-73-30/par-5: 第三項 → 地方税法 第七十三条の三十第三項 (Article 73-30, paragraph (3)), art-73-30/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30/par-3
- art-73-30/par-6: 前項 → 地方税法 第七十三条の三十第五項 (Article 73-30, paragraph (5)), art-73-30/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30/par-5
- art-73-30/par-6: 第一項 → 地方税法 第七十三条の三十第一項 (Article 73-30, paragraph (1)), art-73-30/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-30/par-1
- art-73-32/par-1: 第七十三条の十六 → 地方税法 第七十三条の十六 (Article 73-16), art-73-16 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-16
- art-73-32/par-2: 第七十三条の十六 → 地方税法 第七十三条の十六 (Article 73-16), art-73-16 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-15#art-73-16
- art-73-32/par-2: 前項 → 地方税法 第七十三条の三十二第一項 (Article 73-32, paragraph (1)), art-73-32/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-27-6#art-73-32/par-1
- art-73-34/par-2: 前項 → 地方税法 第七十三条の三十四第一項 (Article 73-34, paragraph (1)), art-73-34/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-34/par-1
- art-73-36/par-2: 前項 → 地方税法 第七十三条の三十六第一項 (Article 73-36, paragraph (1)), art-73-36/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-1
- art-73-36/par-2: 同項第一号 → 地方税法 第七十三条の三十六第一項第一号 (Article 73-36, paragraph (1), item (i)), art-73-36/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-1/item-1
- art-73-36/par-3: 第一項第一号 → 地方税法 第七十三条の三十六第一項第一号 (Article 73-36, paragraph (1), item (i)), art-73-36/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-1/item-1
- art-73-36/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-6#art-13-2/par-1
- art-73-36/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/en/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-73-36/par-5: 第一項から第三項まで → 地方税法 第七十三条の三十六第一項 (Article 73-36, paragraph (1)), art-73-36/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-1
- art-73-36/par-5: 第一項から第三項まで → 地方税法 第七十三条の三十六第二項 (Article 73-36, paragraph (2)), art-73-36/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-2
- art-73-36/par-5: 第一項から第三項まで → 地方税法 第七十三条の三十六第三項 (Article 73-36, paragraph (3)), art-73-36/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-3
- art-73-36/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-73-36/par-6: 前各項 → 地方税法 第七十三条の三十六第一項 (Article 73-36, paragraph (1)), art-73-36/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-1
- art-73-36/par-6: 前各項 → 地方税法 第七十三条の三十六第二項 (Article 73-36, paragraph (2)), art-73-36/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-2
- art-73-36/par-6: 前各項 → 地方税法 第七十三条の三十六第三項 (Article 73-36, paragraph (3)), art-73-36/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-3
- art-73-36/par-6: 前各項 → 地方税法 第七十三条の三十六第四項 (Article 73-36, paragraph (4)), art-73-36/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-4
- art-73-36/par-6: 前各項 → 地方税法 第七十三条の三十六第五項 (Article 73-36, paragraph (5)), art-73-36/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-5
- art-73-36/par-7: 前各項 → 地方税法 第七十三条の三十六第一項 (Article 73-36, paragraph (1)), art-73-36/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-1
- art-73-36/par-7: 前各項 → 地方税法 第七十三条の三十六第二項 (Article 73-36, paragraph (2)), art-73-36/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-2
- art-73-36/par-7: 前各項 → 地方税法 第七十三条の三十六第三項 (Article 73-36, paragraph (3)), art-73-36/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-3
- art-73-36/par-7: 前各項 → 地方税法 第七十三条の三十六第四項 (Article 73-36, paragraph (4)), art-73-36/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-4
- art-73-36/par-7: 前各項 → 地方税法 第七十三条の三十六第五項 (Article 73-36, paragraph (5)), art-73-36/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-5
- art-73-36/par-7: 前各項 → 地方税法 第七十三条の三十六第六項 (Article 73-36, paragraph (6)), art-73-36/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-6
- art-73-37/par-2: 前項 → 地方税法 第七十三条の三十七第一項 (Article 73-37, paragraph (1)), art-73-37/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37/par-1
- art-73-37/par-3: 前二項 → 地方税法 第七十三条の三十七第一項 (Article 73-37, paragraph (1)), art-73-37/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37/par-1
- art-73-37/par-3: 前二項 → 地方税法 第七十三条の三十七第二項 (Article 73-37, paragraph (2)), art-73-37/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37/par-2
- art-73-37/par-4: 前三項 → 地方税法 第七十三条の三十七第一項 (Article 73-37, paragraph (1)), art-73-37/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37/par-1
- art-73-37/par-4: 前三項 → 地方税法 第七十三条の三十七第二項 (Article 73-37, paragraph (2)), art-73-37/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37/par-2
- art-73-37/par-4: 前三項 → 地方税法 第七十三条の三十七第三項 (Article 73-37, paragraph (3)), art-73-37/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37/par-3
- art-73-37-2/par-1: 第七十三条の三十六第六項 → 地方税法 第七十三条の三十六第六項 (Article 73-36, paragraph (6)), art-73-36/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-6
- art-73-37-2/par-1: 国税徴収法第七十二条の二第一項 → e-Gov law 334AC0000000147, 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — not held in this collection
- art-73-37-2/par-2: 前項 → 地方税法 第七十三条の三十七の二第一項 (Article 73-37-2, paragraph (1)), art-73-37-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37-2/par-1
- art-73-38/par-1/item-1: 第七十三条の三十六第六項 → 地方税法 第七十三条の三十六第六項 (Article 73-36, paragraph (6)), art-73-36/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-6
- art-73-38/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-73-38/par-1/item-2: 第七十三条の三十六第六項 → 地方税法 第七十三条の三十六第六項 (Article 73-36, paragraph (6)), art-73-36/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-6
- art-73-38/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-73-38/par-1/item-2: 次号 → 地方税法 第七十三条の三十八第一項第三号 (Article 73-38, paragraph (1), item (iii)), art-73-38/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-38/par-1/item-3
- art-73-38/par-1/item-3: 第七十三条の三十六第六項 → 地方税法 第七十三条の三十六第六項 (Article 73-36, paragraph (6)), art-73-36/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-6
- art-73-38/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-73-38/par-2: 前項 → 地方税法 第七十三条の三十八第一項 (Article 73-38, paragraph (1)), art-73-38/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-38/par-1
- art-73-39/par-1: 第七十三条の三十六第六項 → 地方税法 第七十三条の三十六第六項 (Article 73-36, paragraph (6)), art-73-36/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-36/par-6
- art-73-39/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-73-39/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from 2027-05-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270501_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-096, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-096, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-101, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-101, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-024, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-072, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-073, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-074, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-075, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-076, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-076, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-077, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-078, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-080, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-006, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch local-tax-act-amendments-20261027T214204-006, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27