# 地方税法 / Local Tax Act — 第七百三条 (Article 703) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-703. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第七百三条 (Article 703)（水利地益税） — address `art-703` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-703 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-703 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七百三条（水利地益税） — Water Utilization and Land Benefit Tax caption: machine translation, not official art-703 · https://japanlaw.org/en/local-tax-act/art-703 · https://japanlaw.org/l/325AC0000000226/art-703 **第一項** 道府県又は市町村は、水利に関する事業、都市計画法に基いて行う事業、林道に関する事業その他土地又は山林の利益となるべき事業の実施に要する費用に充てるため、当該事業に因り特に利益を受ける土地又は家屋に対し、その価格又は面積を課税標準として、水利地益税を課することができる。 art-703/par-1 · https://japanlaw.org/en/local-tax-act/art-703/par-1 · https://japanlaw.org/l/325AC0000000226/art-703/par-1 A prefecture or municipality may, in order to defray the expenses of carrying out projects relating to water utilization, projects carried out under the City Planning Act, projects relating to forest roads, and other projects that are to benefit land or forests, impose water utilization and land benefit tax on land or houses that particularly benefit from such a project, with the price or area of the land or houses as the tax base. machine translation, not official **第二項** 水利地益税の課税額（数年にわたつて課する場合においては、各年の課税額の総額）は、当該土地又は家屋が前項の事業に因り特に受ける利益の限度をこえることができない。 art-703/par-2 · https://japanlaw.org/en/local-tax-act/art-703/par-2 · https://japanlaw.org/l/325AC0000000226/art-703/par-2 The taxable amount of water utilization and land benefit tax (where it is imposed over several years, the total of the taxable amounts for each year) cannot exceed the limit of the benefit that the land or house in question particularly receives from the project referred to in the preceding paragraph. machine translation, not official **第三項** 市町村は、第七百二条第一項の規定によつて都市計画税を課する場合においては、第一項の都市計画法に基いて行う事業の実施に要する費用に充てるための水利地益税を課することができない。 art-703/par-3 · https://japanlaw.org/en/local-tax-act/art-703/par-3 · https://japanlaw.org/l/325AC0000000226/art-703/par-3 Where a municipality imposes city planning tax under Article 702, paragraph (1), it may not impose water utilization and land benefit tax to defray the expenses of carrying out the projects carried out under the City Planning Act referred to in paragraph (1). machine translation, not official --- ## Cites - art-703/par-2: 前項 → 地方税法 第七百三条第一項 (Article 703, paragraph (1)), art-703/par-1 — https://japanlaw.org/en/local-tax-act/art-703/par-1 · https://japanlaw.org/l/325AC0000000226/art-703/par-1 - art-703/par-3: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - art-703/par-3: 第一項 → 地方税法 第七百三条第一項 (Article 703, paragraph (1)), art-703/par-1 — https://japanlaw.org/en/local-tax-act/art-703/par-1 · https://japanlaw.org/l/325AC0000000226/art-703/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百三条第二項（水利地益税） — https://japanlaw.org/en/local-tax-act/art-703/par-2 · https://japanlaw.org/l/325AC0000000226/art-703/par-2 - 地方税法 第七百三条第三項（水利地益税） — https://japanlaw.org/en/local-tax-act/art-703/par-3 · https://japanlaw.org/l/325AC0000000226/art-703/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_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-20261027T214204-167, 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