# 地方税法 / Local Tax Act — 第七十三条の十五の二 (Article 73-15-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-73-15-2. 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: 第七十三条の十五の二 (Article 73-15-2)（不動産取得税の免税点） — address `art-73-15-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-73-15-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-15-2 - 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/art-73-15-2 · https://japanlaw.org/l/325AC0000000226/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/art-73-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-73-15-2/par-2 · https://japanlaw.org/l/325AC0000000226/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 --- ## Cites - 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/art-73-15-2 · https://japanlaw.org/l/325AC0000000226/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/art-73-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-15-2/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第七十三条の十五の二第一項（不動産取得税の免税点） — https://japanlaw.org/en/local-tax-act/art-73-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-15-2/par-1 - 地方税法 第七十三条の十五の二第二項（不動産取得税の免税点） — https://japanlaw.org/en/local-tax-act/art-73-15-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-15-2/par-2 - 地方税法 附則第八条第一項（不動産取得税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-8/par-1 - 地方税法 附則第四条第二項（不動産取得税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-4/par-2 - 地方税法 附則第四条第三項（不動産取得税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-4/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-20261027T214204-077, 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