# 地方税法 / Local Tax Act — 第七十三条の二十 (Article 73-20)

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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: 第七十三条の二十 (Article 73-20)（不動産取得税に係る不申告等に関する過料） — address `art-73-20`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-73-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-20
- 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
<sup>caption: machine translation, not official</sup>
<sup>art-73-20 · https://japanlaw.org/en/local-tax-act/art-73-20 · https://japanlaw.org/l/325AC0000000226/art-73-20</sup>

    **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。
    <sup>art-73-20/par-1 · https://japanlaw.org/en/local-tax-act/art-73-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-20/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

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## Cites
- 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/art-73-18 · https://japanlaw.org/l/325AC0000000226/art-73-18

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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