# 地方税法 / Local Tax Act — 第七百三条の三 (Article 703-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-703-3. 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: 第七百三条の三 (Article 703-3)（宅地開発税） — address `art-703-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-703-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-703-3 - 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. --- ### 第七百三条の三（宅地開発税） — Residential Land Development Tax caption: machine translation, not official art-703-3 · https://japanlaw.org/ja/local-tax-act/art-703-3 · https://japanlaw.org/l/325AC0000000226/art-703-3 **第一項** 市町村は、宅地開発（宅地以外の土地の区画形質を変更することにより当該土地を宅地とすること又は宅地以外の土地を宅地に転用することをいう。以下本条において同じ。）に伴い必要となる道路、水路その他の公共施設で政令で定めるもの（以下本条において「公共施設」という。）の整備に要する費用に充てるため、当該市町村の区域で都市計画法第五条の規定により都市計画区域として指定されたもの（以下本項において「都市計画区域」という。）のうち同法第七条第一項に規定する市街化区域（当該都市計画区域について同項に規定する区域区分に関する都市計画が定められていない場合にあつては、旧住宅地造成事業に関する法律（昭和三十九年法律第百六十号）第三条第一項の規定により住宅地造成事業規制区域として指定された区域）内において公共施設の整備が必要とされる地域として当該市町村の条例で定める区域内で権原に基づき宅地開発を行う者に対し、当該宅地開発に係る宅地の面積（公共の用に供される部分の面積を除く。）を課税標準として、宅地開発税を課することができる。 art-703-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-703-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-3/par-1 A municipality may, in order to defray the expenses of developing roads, waterways and other public facilities specified by Cabinet Order that become necessary in connection with residential land development (meaning converting land other than building land into building land by altering the division, shape or character of that land, or diverting land other than building land to building land; the same applies hereinafter in this Article) (hereinafter in this Article referred to as "public facilities"), impose residential land development tax, with the area of the building land relating to that residential land development (excluding the area of the portion to be provided for public use) as the tax base, on a person who carries out residential land development on the basis of title within an area specified by Municipal Ordinance of the municipality as an area in which the development of public facilities is required, within an urbanization promotion area prescribed in Article 7, paragraph (1) of the City Planning Act (where city planning concerning the area division prescribed in that paragraph has not been established for the city planning area, an area designated as a residential land development project regulation area pursuant to Article 3, paragraph (1) of the former Act on Residential Land Development Projects (Act No. 160 of 1964)) of the area of the municipality that has been designated as a city planning area pursuant to Article 5 of the City Planning Act (hereinafter in this paragraph referred to as the "city planning area"). machine translation, not official **第二項** 宅地開発税の税率は、宅地開発に伴い必要となる公共施設の整備に要する費用、当該公共施設による受益の状況等を参酌して、当該市町村の条例で定める。 art-703-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-703-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-703-3/par-2 The tax rate of residential land development tax is to be specified by Municipal Ordinance of the municipality, taking into account the expenses required for the development of public facilities that become necessary in connection with residential land development, the state of benefit received from those public facilities, and other factors. machine translation, not official **第三項** 宅地開発税の納税義務者が当該宅地開発に伴い必要となる公共施設又はその用に供する土地で政令で定めるものを当該市町村の条例の定めるところにより当該市町村に無償で譲渡する場合その他政令で定める場合には、市町村長は、宅地開発税を免除するものとし、又は、すでに宅地開発税額が納付されているときは、これに相当する額を還付するものとする。 art-703-3/par-3 · https://japanlaw.org/ja/local-tax-act/art-703-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-703-3/par-3 Where a person liable for residential land development tax transfers to the municipality free of charge, in accordance with the Municipal Ordinance of that municipality, public facilities that become necessary in connection with that residential land development or land specified by Cabinet Order that is provided for their use, and in other cases specified by Cabinet Order, the mayor of the municipality is to exempt the residential land development tax or, if the amount of residential land development tax has already been paid, to refund the amount equivalent to it. machine translation, not official **第四項** 宅地開発税の納税義務者が前項に規定する公共施設又はその用に供する土地を当該市町村に無償で譲渡する旨を申し出た場合には、市町村長は、当該市町村の条例の定めるところにより、一年以内の期間を限り、第十五条第一項の規定の例による徴収の猶予をすることができる。 art-703-3/par-4 · https://japanlaw.org/ja/local-tax-act/art-703-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-3/par-4 Where a person liable for residential land development tax has offered to transfer free of charge to the municipality the public facilities or land provided for their use referred to in the preceding paragraph, the mayor of the municipality may, in accordance with the Municipal Ordinance of that municipality, grant a deferral of collection for a period of not more than one year in accordance with the rules of Article 15, paragraph (1). machine translation, not official --- ## Cites - art-703-3/par-1: 本条 → 地方税法 第七百三条の三 (Article 703-3), art-703-3 — https://japanlaw.org/ja/local-tax-act/art-703-3 · https://japanlaw.org/l/325AC0000000226/art-703-3 - art-703-3/par-1: 都市計画法第五条 → e-Gov law 343AC0000000100, 第五条 (Article 5), art-5 — not held in this collection - art-703-3/par-1: 本項 → 地方税法 第七百三条の三第一項 (Article 703-3, paragraph (1)), art-703-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-703-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-3/par-1 - art-703-3/par-1: 同法第七条第一項 → e-Gov law 343AC0000000100, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - art-703-3/par-4: 前項 → 地方税法 第七百三条の三第三項 (Article 703-3, paragraph (3)), art-703-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-703-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-703-3/par-3 - art-703-3/par-4: 第十五条第一項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/local-tax-act/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-15/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第七百三条の三第一項（宅地開発税） — https://japanlaw.org/ja/local-tax-act/art-703-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-3/par-1 - 地方税法 第七百三条の三第四項（宅地開発税） — https://japanlaw.org/ja/local-tax-act/art-703-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-3/par-4 - 地方税法 附則第四十二条第一項（国民健康保険税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-42/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-42/par-1 - 地方税法 附則第二十二条第一項（国民健康保険税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-22/par-1 - 地方税法 附則第十四条第一項（国民健康保険税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-14/par-1 --- ## 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-20261027T214204-167, 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