# 地方税法 / Local Tax Act — 第七十三条の二十七の五 (Article 73-27-5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-73-27-5. 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: 第七十三条の二十七の五 (Article 73-27-5)（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） — address `art-73-27-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-73-27-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-27-5 - 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. --- ### 第七十三条の二十七の五（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） — Exemption, etc. from Tax Liability for Real Property Acquisition Tax Imposed on Acquisition by Redevelopment Company caption: machine translation, not official art-73-27-5 · https://japanlaw.org/en/local-tax-act/art-73-27-5 · https://japanlaw.org/l/325AC0000000226/art-73-27-5 **第一項** 道府県は、都市再開発法第五十条の二第三項に規定する再開発会社（以下この条において「再開発会社」という。）が同法第二条第一号に規定する第二種市街地再開発事業（以下この条において「第二種市街地再開発事業」という。）の施行に伴い同法第百十八条の七第一項第三号の建築施設の部分（以下この条において「建築施設の部分」という。）を取得した場合において同法第百十八条の十七の規定による建築工事の完了の公告があつた日の翌日に同法第百十八条の十一第一項に規定する譲受け予定者が当該建築施設の部分を取得したとき又は再開発会社が第二種市街地再開発事業の施行に伴い同法第二条第四号に規定する公共施設（以下この条において「公共施設」という。）の用に供する不動産を取得した場合において同法第百十八条の二十第一項の規定による公共施設の整備に関する工事の完了の公告の日の翌日に国又は地方公共団体が当該不動産を取得したときは、当該再開発会社による当該不動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。 art-73-27-5/par-1 · https://japanlaw.org/en/local-tax-act/art-73-27-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-5/par-1 Where a redevelopment company prescribed in Article 50-2, paragraph (3) of the Urban Renewal Act (hereinafter in this Article referred to as the "redevelopment company") has, in connection with the carrying out of a Type 2 urban redevelopment project prescribed in Article 2, item (i) of that Act (hereinafter in this Article referred to as a "Type 2 urban redevelopment project"), acquired the part of a building facility under Article 118-7, paragraph (1), item (iii) of that Act (hereinafter in this Article referred to as a "part of a building facility"), and the prospective transferee prescribed in Article 118-11, paragraph (1) of that Act acquires that part of a building facility on the day following the day of the public notice of completion of building construction under Article 118-17 of that Act, or where a redevelopment company has, in connection with the carrying out of a Type 2 urban redevelopment project, acquired real property to be used for a public facility prescribed in Article 2, item (iv) of that Act (hereinafter in this Article referred to as a "public facility"), and the State or a local government acquires that real property on the day following the day of the public notice of completion of works for the improvement of public facilities under Article 118-20, paragraph (1) of that Act, the prefecture is to exempt that redevelopment company from the tax liability relating to local government levies on the real property acquisition tax on the acquisition of that real property by that redevelopment company. machine translation, not official **第二項** 前条第二項から第五項までの規定は、再開発会社が第二種市街地再開発事業の施行に伴い建築施設の部分を取得した場合又は公共施設の用に供する不動産を取得した場合における不動産取得税額の徴収猶予及び当該不動産取得税に係る地方団体の徴収金の還付について準用する。この場合において、同条第二項中「当該取得の日から二年以内」とあるのは「建築施設の部分の取得にあつては都市再開発法第百十八条の十七の規定による建築工事の完了の公告があつた日の翌日まで、公共施設の用に供する不動産の取得にあつては同法第百十八条の二十第一項の規定による公共施設の整備に関する工事の完了の公告があつた日の翌日まで」と、同条第四項中「当該譲渡担保権者」とあるのは「当該再開発会社」と読み替えるものとする。 art-73-27-5/par-2 · https://japanlaw.org/en/local-tax-act/art-73-27-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-5/par-2 The provisions of paragraphs (2) through (5) of the preceding Article apply mutatis mutandis to the deferral of collection of real property acquisition tax amounts and the refund of local government levies relating to that real property acquisition tax in the case where a redevelopment company has acquired a part of a building facility in connection with the carrying out of a Type 2 urban redevelopment project or has acquired real property to be used for a public facility. In this case, the phrase "within two years from the date of that acquisition" in paragraph (2) of that Article is deemed to be replaced with "in the case of acquisition of a part of a building facility, until the day following the day of the public notice of completion of building construction under Article 118-17 of the Urban Renewal Act, and in the case of acquisition of real property to be used for a public facility, until the day following the day of the public notice of completion of works for the improvement of public facilities under Article 118-20, paragraph (1) of that Act", and the phrase "that holder of property transferred as security" in paragraph (4) of that Article is deemed to be replaced with "that redevelopment company". machine translation, not official --- ## Cites - art-73-27-5/par-1: 都市再開発法第五十条の二第三項 → e-Gov law 344AC0000000038, 第五十条の二第三項 (Article 50-2, paragraph (3)), art-50-2/par-3 — not held in this collection - art-73-27-5/par-1: この条 → 地方税法 第七十三条の二十七の五 (Article 73-27-5), art-73-27-5 — https://japanlaw.org/en/local-tax-act/art-73-27-5 · https://japanlaw.org/l/325AC0000000226/art-73-27-5 - art-73-27-5/par-1: 同法第二条第一号 → e-Gov law 344AC0000000038, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection - art-73-27-5/par-1: 同法第百十八条の七第一項第三号 → e-Gov law 344AC0000000038, 第百十八条の七第一項第三号 (Article 118-7, paragraph (1), item (iii)), art-118-7/par-1/item-3 — not held in this collection - art-73-27-5/par-1: 同法第百十八条の十七 → e-Gov law 344AC0000000038, 第百十八条の十七 (Article 118-17), art-118-17 — not held in this collection - art-73-27-5/par-1: 同法第百十八条の十一第一項 → e-Gov law 344AC0000000038, 第百十八条の十一第一項 (Article 118-11, paragraph (1)), art-118-11/par-1 — not held in this collection - art-73-27-5/par-1: 同法第二条第四号 → e-Gov law 344AC0000000038, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection - art-73-27-5/par-1: 同法第百十八条の二十第一項 → e-Gov law 344AC0000000038, 第百十八条の二十第一項 (Article 118-20, paragraph (1)), art-118-20/par-1 — not held in this collection - art-73-27-5/par-2: 前条第二項から第五項まで → 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-73-27-5/par-2: 前条第二項から第五項まで → 地方税法 第七十三条の二十七の四第三項 (Article 73-27-4, paragraph (3)), 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 - art-73-27-5/par-2: 前条第二項から第五項まで → 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 - art-73-27-5/par-2: 前条第二項から第五項まで → 地方税法 第七十三条の二十七の四第五項 (Article 73-27-4, paragraph (5)), 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 - art-73-27-5/par-2: 都市再開発法第百十八条の十七 → e-Gov law 344AC0000000038, 第百十八条の十七 (Article 118-17), art-118-17 — not held in this collection - art-73-27-5/par-2: 同法第百十八条の二十第一項 → e-Gov law 344AC0000000038, 第百十八条の二十第一項 (Article 118-20, paragraph (1)), art-118-20/par-1 — not held in this collection ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第七十三条の二十七の五第一項（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-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-5/par-1 - 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 附則第十八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-18/par-1 - 地方税法 附則第二十八条第二項（地方税法の一部改正に伴う経過規定） — https://japanlaw.org/en/local-tax-act/suppl-3421-56/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-56/art-28/par-2 - 地方税法 附則第三十五条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3551-53/art-35/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-53/art-35/par-2 - 地方税法 附則第六条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-43/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-43/art-6/par-2 --- ## 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-20261027T214204-079, 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