# 地方税法 / Local Tax Act — 第七十三条の二十七の四 (Article 73-27-4)

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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: 第七十三条の二十七の四 (Article 73-27-4)（譲渡担保財産の取得に対して課する不動産取得税の納税義務の免除等） — address `art-73-27-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-73-27-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-27-4
- 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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### 第七十三条の二十七の四（譲渡担保財産の取得に対して課する不動産取得税の納税義務の免除等） — Exemption, etc. from Tax Liability for Real Property Acquisition Tax Imposed on Acquisition of Property Transferred as Security
<sup>caption: machine translation, not official</sup>
<sup>art-73-27-4 · https://japanlaw.org/en/local-tax-act/art-73-27-4 · https://japanlaw.org/l/325AC0000000226/art-73-27-4</sup>

    **第一項**  道府県は、譲渡担保権者が譲渡担保財産の取得（第七十三条の二第二項本文の規定が適用されるものを除く。）をした場合において、当該譲渡担保財産により担保される債権の消滅により当該譲渡担保財産の設定の日から二年以内に譲渡担保権者から譲渡担保財産の設定者に当該譲渡担保財産を移転したときは、譲渡担保権者による当該譲渡担保財産の取得に対する不動産取得税に係る地方団体の徴収金に係る納税義務を免除するものとする。
    <sup>art-73-27-4/par-1 · https://japanlaw.org/en/local-tax-act/art-73-27-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-1</sup>
    Where a holder of property transferred as security has acquired property transferred as security (excluding that to which the main clause of Article 73-2, paragraph (2) applies), and, due to the extinguishment of the claim secured by that property transferred as security, has transferred that property from the holder of property transferred as security to the settlor of the property transferred as security within two years from the date on which that property transferred as security was established, the prefecture is to exempt the holder of property transferred as security from the tax liability relating to local government levies on the real property acquisition tax on the acquisition of that property transferred as security by the holder of property transferred as security.
    <sup>machine translation, not official</sup>

    **第二項**  道府県は、不動産の取得に対して課する不動産取得税を賦課徴収する場合において、当該不動産の取得者から、当該道府県の条例で定めるところにより、当該不動産取得税について前項の規定の適用があるべき旨の申告があり、当該申告が真実であると認められるときは、当該取得の日から二年以内の期間を限つて、当該不動産に係る不動産取得税額を徴収猶予するものとする。
    <sup>art-73-27-4/par-2 · https://japanlaw.org/en/local-tax-act/art-73-27-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-2</sup>
    In the case of assessing and collecting the real property acquisition tax imposed on the acquisition of real property, where the acquirer of that real property has filed a declaration, as provided by the Prefectural Ordinance of that prefecture, to the effect that the provisions of the preceding paragraph are to apply to that real property acquisition tax, and the declaration is recognized as true, the prefecture is to defer collection of the real property acquisition tax amount relating to that real property, for a period within two years from the date of that acquisition.
    <sup>machine translation, not official</sup>

    **第三項**  第七十三条の二十五第二項及び第三項並びに第七十三条の二十六の規定は、前項の規定による徴収猶予について準用する。
    <sup>art-73-27-4/par-3 · https://japanlaw.org/en/local-tax-act/art-73-27-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-3</sup>
    The provisions of Article 73-25, paragraphs (2) and (3) and Article 73-26 apply mutatis mutandis to the deferral of collection under the provisions of the preceding paragraph.
    <sup>machine translation, not official</sup>

    **第四項**  道府県は、不動産の取得に対して課する不動産取得税に係る地方団体の徴収金を徴収した場合において、当該不動産取得税について第一項の規定の適用があることとなつたときは、当該譲渡担保権者の申請に基づいて、当該地方団体の徴収金を還付するものとする。
    <sup>art-73-27-4/par-4 · https://japanlaw.org/en/local-tax-act/art-73-27-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-4</sup>
    Where a prefecture has collected local government levies relating to the real property acquisition tax imposed on the acquisition of real property and the provisions of paragraph (1) have come to apply to that real property acquisition tax, the prefecture is to refund those local government levies upon application by that holder of property transferred as security.
    <sup>machine translation, not official</sup>

    **第五項**  第七十三条の二第九項及び第十項の規定は、前項の規定による還付をする場合について準用する。
    <sup>art-73-27-4/par-5 · https://japanlaw.org/en/local-tax-act/art-73-27-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-5</sup>
    The provisions of Article 73-2, paragraphs (9) and (10) apply mutatis mutandis to the case of making a refund under the provisions of the preceding paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-73-27-4/par-1: 第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/en/local-tax-act/art-73-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-2
- art-73-27-4/par-2: 前項 → 地方税法 第七十三条の二十七の四第一項 (Article 73-27-4, paragraph (1)), art-73-27-4/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-1
- art-73-27-4/par-3: 第七十三条の二十五第二項 → 地方税法 第七十三条の二十五第二項 (Article 73-25, paragraph (2)), art-73-25/par-2 — https://japanlaw.org/en/local-tax-act/art-73-25/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-25/par-2
- art-73-27-4/par-3: 第三項 → 地方税法 第七十三条の二十五第三項 (Article 73-25, paragraph (3)), art-73-25/par-3 — https://japanlaw.org/en/local-tax-act/art-73-25/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-25/par-3
- art-73-27-4/par-3: 第七十三条の二十六 → 地方税法 第七十三条の二十六 (Article 73-26), art-73-26 — https://japanlaw.org/en/local-tax-act/art-73-26 · https://japanlaw.org/l/325AC0000000226/art-73-26
- art-73-27-4/par-3: 前項 → 地方税法 第七十三条の二十七の四第二項 (Article 73-27-4, paragraph (2)), art-73-27-4/par-2 — https://japanlaw.org/en/local-tax-act/art-73-27-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-2
- art-73-27-4/par-4: 第一項 → 地方税法 第七十三条の二十七の四第一項 (Article 73-27-4, paragraph (1)), art-73-27-4/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-1
- art-73-27-4/par-5: 第七十三条の二第九項 → 地方税法 第七十三条の二第九項 (Article 73-2, paragraph (9)), art-73-2/par-9 — https://japanlaw.org/en/local-tax-act/art-73-2/par-9 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-9
- art-73-27-4/par-5: 第十項 → 地方税法 第七十三条の二第十項 (Article 73-2, paragraph (10)), art-73-2/par-10 — https://japanlaw.org/en/local-tax-act/art-73-2/par-10 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-10
- art-73-27-4/par-5: 前項 → 地方税法 第七十三条の二十七の四第四項 (Article 73-27-4, paragraph (4)), art-73-27-4/par-4 — https://japanlaw.org/en/local-tax-act/art-73-27-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-4

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 地方税法 第十七条の二の二第一項（還付金等の充当等の特例） — https://japanlaw.org/en/local-tax-act/art-17-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1
- 地方税法 第七十三条の二十七の四第二項（譲渡担保財産の取得に対して課する不動産取得税の納税義務の免除等） — https://japanlaw.org/en/local-tax-act/art-73-27-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-2
- 地方税法 第七十三条の二十七の四第三項（譲渡担保財産の取得に対して課する不動産取得税の納税義務の免除等） — https://japanlaw.org/en/local-tax-act/art-73-27-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-3
- 地方税法 第七十三条の二十七の四第四項（譲渡担保財産の取得に対して課する不動産取得税の納税義務の免除等） — https://japanlaw.org/en/local-tax-act/art-73-27-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-4
- 地方税法 第七十三条の二十七の四第五項（譲渡担保財産の取得に対して課する不動産取得税の納税義務の免除等） — https://japanlaw.org/en/local-tax-act/art-73-27-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-5
- 地方税法 第七十三条の二十七の五第二項（再開発会社の取得に対して課する不動産取得税の納税義務の免除等） — https://japanlaw.org/en/local-tax-act/art-73-27-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-5/par-2
- 地方税法 第七十三条の二十七の七第二項（土地改良区の換地の取得に対して課する不動産取得税の納税義務の免除等） — https://japanlaw.org/en/local-tax-act/art-73-27-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-7/par-2
- 地方税法 第六百三条第一項 — https://japanlaw.org/en/local-tax-act/art-603/par-1 · https://japanlaw.org/l/325AC0000000226/art-603/par-1
- 地方税法 第六百三条第二項 — https://japanlaw.org/en/local-tax-act/art-603/par-2 · https://japanlaw.org/l/325AC0000000226/art-603/par-2
- 地方税法 附則第十七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-17/par-1
- 地方税法 附則第九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/par-1

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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-20261027T214204-078, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, 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