# 地方税法 / Local Tax Act — 第七十三条の十七 (Article 73-17)

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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: 第七十三条の十七 (Article 73-17)（不動産取得税の徴収の方法） — address `art-73-17`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-73-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-17
- 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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### 第七十三条の十七（不動産取得税の徴収の方法） — Method of Collecting Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>art-73-17 · https://japanlaw.org/en/local-tax-act/art-73-17 · https://japanlaw.org/l/325AC0000000226/art-73-17</sup>

    **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。
    <sup>art-73-17/par-1 · https://japanlaw.org/en/local-tax-act/art-73-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-17/par-1</sup>
    Real property acquisition tax must be collected by the method of ordinary collection.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-73-17/par-2 · https://japanlaw.org/en/local-tax-act/art-73-17/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-17/par-2</sup>
    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.
    <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-20261027T214204-077, 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