# 地方税法 / Local Tax Act — 第七十三条の二十七の七 (Article 73-27-7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-73-27-7. 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七 (Article 73-27-7)（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） — address `art-73-27-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-73-27-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-27-7 - 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七（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） — Exemption, etc. from Tax Liability for Real Property Acquisition Tax Imposed on Acquisition of Replotted Land by Land Improvement District caption: machine translation, not official art-73-27-7 · https://japanlaw.org/en/local-tax-act/art-73-27-7 · https://japanlaw.org/l/325AC0000000226/art-73-27-7 **第一項** 道府県は、土地改良区が土地改良法第五十三条の三第一項又は第五十三条の三の二第一項の規定により換地計画において定められた換地（政令で定めるものに限る。）を取得した場合において、当該換地をその取得の日から二年以内に譲渡したときは、当該土地改良区による当該換地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に係る納税義務を免除するものとする。 art-73-27-7/par-1 · https://japanlaw.org/en/local-tax-act/art-73-27-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-7/par-1 Where a land improvement district has acquired replotted land determined in a replotting plan under Article 53-3, paragraph (1) or Article 53-3-2, paragraph (1) of the Land Improvement Act (limited to that specified by Cabinet Order) and has transferred that replotted land within two years from the date of its acquisition, the prefecture is to exempt that land improvement district from the tax liability relating to local government levies on the real property acquisition tax imposed on the acquisition of that replotted land by that land improvement district. machine translation, not official **第二項** 第七十三条の二十七の四第二項から第五項までの規定は、土地改良区が前項の換地を取得した場合における不動産取得税額の徴収の猶予及びその取消し並びに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。 art-73-27-7/par-2 · https://japanlaw.org/en/local-tax-act/art-73-27-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-7/par-2 The provisions of Article 73-27-4, paragraphs (2) through (5) apply mutatis mutandis to the deferral of collection of real property acquisition tax amounts and the cancellation thereof in the case where a land improvement district has acquired the replotted land referred to in the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax. machine translation, not official --- ## Cites - art-73-27-7/par-1: 土地改良法第五十三条の三第一項 → e-Gov law 324AC0000000195, 第五十三条の三第一項 (Article 53-3, paragraph (1)), art-53-3/par-1 — not held in this collection - art-73-27-7/par-1: 第五十三条の三の二第一項 → e-Gov law 324AC0000000195, 第五十三条の三の二第一項 (Article 53-3-2, paragraph (1)), art-53-3-2/par-1 — not held in this collection - art-73-27-7/par-2: 第七十三条の二十七の四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-73-27-7/par-2: 第七十三条の二十七の四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-73-27-7/par-2: 第七十三条の二十七の四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-73-27-7/par-2: 第七十三条の二十七の四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-73-27-7/par-2: 前項 → 地方税法 第七十三条の二十七の七第一項 (Article 73-27-7, paragraph (1)), art-73-27-7/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-7/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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 附則第十一条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4051-70/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-70/art-11/par-2 - 地方税法 附則第二十一条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-70/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-1 - 地方税法 附則第二十一条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-70/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/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