# 地方税法 / Local Tax Act — 第七十三条の十 (Article 73-10)

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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: 第七十三条の十 (Article 73-10)（不動産取得税の納税管理人） — address `art-73-10`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-10
- 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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### 第七十三条の十（不動産取得税の納税管理人） — Tax Agent for the Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>art-73-10 · https://japanlaw.org/ja/local-tax-act/art-73-10 · https://japanlaw.org/l/325AC0000000226/art-73-10</sup>

    **第一項**  不動産取得税の納税義務者は、納税義務を負う道府県内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合においては、納税に関する一切の事項を処理させるため、当該道府県の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを道府県知事に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて道府県知事に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
    <sup>art-73-10/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-10/par-1</sup>
    If a person liable for the real property acquisition tax has no domicile, residence, office or place of business (hereinafter in this paragraph referred to as a "address, etc.") in the prefecture in which that person bears tax liability, that person must, in order to have all matters relating to tax payment handled, either appoint a tax agent from among persons having a address, etc. within the area specified by Prefectural Ordinance of that prefecture and report the appointment to the prefectural governor, or apply to the prefectural governor for approval to appoint as a tax agent a person having a address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where that person changes or intends to change the tax agent.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る不動産取得税の徴収の確保に支障がないことについて道府県知事に申請してその認定を受けたときは、納税管理人を定めることを要しない。
    <sup>art-73-10/par-2 · https://japanlaw.org/ja/local-tax-act/art-73-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-10/par-2</sup>
    Notwithstanding the preceding paragraph, the person liable for tax in question is not required to appoint a tax agent if that person has applied to the prefectural governor for, and obtained, certification that there is no impediment to securing the collection of the real property acquisition tax relating to that person liable for tax.
    <sup>machine translation, not official</sup>

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## Cites
- art-73-10/par-1: 本項 → 地方税法 第七十三条の十第一項 (Article 73-10, paragraph (1)), art-73-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-10/par-1
- art-73-10/par-2: 前項 → 地方税法 第七十三条の十第一項 (Article 73-10, paragraph (1)), art-73-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-10/par-1

## Cited by

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

- 地方税法 第七十三条の十第一項（不動産取得税の納税管理人） — https://japanlaw.org/ja/local-tax-act/art-73-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-10/par-1
- 地方税法 第七十三条の十第二項（不動産取得税の納税管理人） — https://japanlaw.org/ja/local-tax-act/art-73-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-10/par-2
- 地方税法 第七十三条の十一第一項（不動産取得税の納税管理人に係る虚偽の申告等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-73-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-11/par-1
- 地方税法 第七十三条の十二第一項（不動産取得税の納税管理人に係る不申告に関する過料） — https://japanlaw.org/ja/local-tax-act/art-73-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-12/par-1
- 地方税法 附則第四条第一項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-4/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-20261027T202151-096, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-096, 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