# Article 73-14, paragraph (8), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-73-14/par-8. 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.

How the wording of Article 73-14, paragraph (8) (第七十三条の十四第八項) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 73-14, paragraph (8) (第七十三条の十四第八項) — https://japanlaw.org/en/local-tax-act/art-73-14/par-8 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-73-14/par-8)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 都市再開発法（昭和四十四年法律第三十八号）第七十三条第一項第二号若しくは第七号に規定する者又は同法第百十八条の七第一項第二号（同法第百十八条の二十五の三第三項の規定により読み替えて適用される場合を含む。）に規定する者が同法による市街地再開発事業の施行に伴い同法第七十三条第一項第三号若しくは第八号に規定する宅地、借地権若しくは建築物若しくは指定宅地若しくはその使用収益権又は同法第百十八条の七第一項第三号（同法第百十八条の二十五の三第三項の規定により読み替えて適用される場合を含む。）に規定する宅地、借地権若しくは建築物（第二号において「従前の宅地等」という。）に対応して与えられる不動産を取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該不動産の価格から、当該不動産の価格に第一号に掲げる金額に対する第二号に掲げる金額の割合を乗じて得た金額を控除するものとする。

English (Machine translation, not official):

> Where a person prescribed in Article 73, paragraph (1), item (ii) or (vii) of the Urban Renewal Act (Act No. 38 of 1969), or a person prescribed in Article 118-7, paragraph (1), item (ii) of the Urban Renewal Act (including where it applies with terms replaced pursuant to Article 118-25-3, paragraph (3) of the Urban Renewal Act), acquires, accompanying the implementation of an urban redevelopment project under the Urban Renewal Act, real property given in correspondence with the building land, land leasehold right, or building prescribed in Article 73, paragraph (1), item (iii) or (viii) of the Urban Renewal Act, or designated building land or the right to use and take profits therefrom, or with the building land, land leasehold right, or building prescribed in Article 118-7, paragraph (1), item (iii) of the Urban Renewal Act (including where it applies with terms replaced pursuant to Article 118-25-3, paragraph (3) of the Urban Renewal Act) (referred to as "former building land, etc." in item (ii)), then, in calculating the tax base of real property acquisition tax imposed on the acquisition of that real property, the amount obtained by multiplying the price of that real property by the ratio of the amount listed in item (ii) to the amount listed in item (i) is to be deducted from the price of that real property.

## 2. Date not yet set — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002

Japanese:

> 都市再開発法（昭和四十四年法律第三十八号）第七十三条第一項第二号若しくは第七号に規定する者又は同法第百十八条の七第一項第二号（同法第百十八条の二十五の二第三項の規定により読み替えて適用する場合を含む。）に規定する者が同法による市街地再開発事業の施行に伴い同法第七十三条第一項第三号若しくは第八号に規定する宅地、借地権若しくは建築物若しくは指定宅地若しくはその使用収益権又は同法第百十八条の七第一項第三号（同法第百十八条の二十五の二第三項の規定により読み替えて適用する場合を含む。）に規定する宅地、借地権若しくは建築物（第二号において「従前の宅地等」という。）に対応して与えられる不動産を取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該不動産の価格から、当該不動産の価格に第一号に掲げる金額に対する第二号に掲げる金額の割合を乗じて得た金額を控除するものとする。

English (Machine translation, not official):

> Where a person prescribed in Article 73, paragraph (1), item (ii) or (vii) of the Urban Renewal Act (Act No. 38 of 1969), or a person prescribed in Article 118-7, paragraph (1), item (ii) of the Urban Renewal Act (including where it is applied with terms replaced pursuant to Article 118-25-2, paragraph (3) of the Urban Renewal Act), acquires, accompanying the implementation of an urban redevelopment project under the Urban Renewal Act, real property given in correspondence with the building land, land leasehold right, or building prescribed in Article 73, paragraph (1), item (iii) or (viii) of the Urban Renewal Act, or designated building land or the right to use and take profits therefrom, or with the building land, land leasehold right, or building prescribed in Article 118-7, paragraph (1), item (iii) of the Urban Renewal Act (including where it is applied with terms replaced pursuant to Article 118-25-2, paragraph (3) of the Urban Renewal Act) (referred to as "former building land, etc." in item (ii)), then, in calculating the tax base of real property acquisition tax imposed on the acquisition of that real property, the amount obtained by multiplying the price of that real property by the ratio of the amount listed in item (ii) to the amount listed in item (i) is to be deducted from the price of that real property.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270520_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270526_508AC0000000002)