# 地方税法 / Local Tax Act — 第七十三条 (Article 73)

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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: 第七十三条 (Article 73)（不動産取得税に関する用語の意義） — address `art-73`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-73
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第七十三条（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
<sup>caption: machine translation, not official</sup>
<sup>art-73 · https://japanlaw.org/en/local-tax-act/art-73 · https://japanlaw.org/l/325AC0000000226/art-73</sup>

    **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。
    <sup>art-73/par-1 · https://japanlaw.org/en/local-tax-act/art-73/par-1 · https://japanlaw.org/l/325AC0000000226/art-73/par-1</sup>
    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:
    <sup>machine translation, not official</sup>

      **一**  不動産　土地及び家屋を総称する。
      <sup>art-73/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-73/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-73/par-1/item-1</sup>
      real property: a collective term for land and houses;
      <sup>machine translation, not official</sup>

      **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。
      <sup>art-73/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-73/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-73/par-1/item-2</sup>
      land: means rice paddies, fields, building land, salt pans, mineral spring land, ponds and marshes, forests, pastures, wilderness and other land;
      <sup>machine translation, not official</sup>

      **三**  家屋　住宅、店舗、工場、倉庫その他の建物をいう。
      <sup>art-73/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-73/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-73/par-1/item-3</sup>
      house: means residences, stores, factories, warehouses and other buildings;
      <sup>machine translation, not official</sup>

      **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。
      <sup>art-73/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-73/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-73/par-1/item-4</sup>
      residence: means a house, or a part of a house, used for people to live in, as specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **五**  価格　適正な時価をいう。
      <sup>art-73/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-73/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-73/par-1/item-5</sup>
      price: means the appropriate market value;
      <sup>machine translation, not official</sup>

      **六**  建築　家屋を新築し、増築し、又は改築することをいう。
      <sup>art-73/par-1/item-6 · https://japanlaw.org/en/local-tax-act/art-73/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-73/par-1/item-6</sup>
      construction: means newly building, extending or rebuilding a house;
      <sup>machine translation, not official</sup>

      **七**  増築　家屋の床面積又は体積を増加することをいう。
      <sup>art-73/par-1/item-7 · https://japanlaw.org/en/local-tax-act/art-73/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-73/par-1/item-7</sup>
      extension: means increasing the floor area or volume of a house;
      <sup>machine translation, not official</sup>

      **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。
      <sup>art-73/par-1/item-8 · https://japanlaw.org/en/local-tax-act/art-73/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-73/par-1/item-8</sup>
      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.
      <sup>machine translation, not official</sup>

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## 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-20261027T214204-072, 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