# 地方税法 / Local Tax Act — 第七十三条の十八 (Article 73-18)

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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: 第七十三条の十八 (Article 73-18)（不動産取得税の賦課徴収に関する申告又は報告の義務） — address `art-73-18`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-18
- 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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### 第七十三条の十八（不動産取得税の賦課徴収に関する申告又は報告の義務） — Obligation to File Returns or Reports Concerning the Assessment and Collection of Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>art-73-18 · https://japanlaw.org/ja/local-tax-act/art-73-18 · https://japanlaw.org/l/325AC0000000226/art-73-18</sup>

    **第一項**  不動産を取得した者は、当該道府県の条例で定めるところにより、条例で定める期間内に、不動産の取得の事実その他不動産取得税の賦課徴収に関し条例で定める事項を申告し、又は報告しなければならない。ただし、当該不動産の取得について、当該期間内に不動産登記法第十八条の規定により表示に関する登記又は所有権の登記の申請をした場合（同法第二十五条の規定により当該申請が却下された場合を除く。）は、この限りでない。
    <sup>art-73-18/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-18/par-1</sup>
    A person who has acquired real property must, as provided by the Prefectural Ordinance of the prefecture concerned, within the period provided by Prefectural Ordinance, file a return or make a report on the fact of the acquisition of the real property and other matters provided by Prefectural Ordinance concerning the assessment and collection of real property acquisition tax; provided, however, that this does not apply where, within that period, an application for registration of indication or registration of ownership has been filed with respect to the acquisition of that real property pursuant to the provisions of Article 18 of the Real Property Registration Act (excluding where that application has been rejected pursuant to the provisions of Article 25 of that Act).
    <sup>machine translation, not official</sup>

    **第二項**  前項ただし書の場合においても、道府県知事は、不動産取得税の賦課徴収について必要があると認めるときは、当該道府県の条例で定めるところにより、不動産を取得した者に、不動産取得税の賦課徴収に関し条例で定める事項を申告させ、又は報告させることができる。
    <sup>art-73-18/par-2 · https://japanlaw.org/ja/local-tax-act/art-73-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-18/par-2</sup>
    Even in the case of the proviso to the preceding paragraph, when the prefectural governor finds it necessary for the assessment and collection of real property acquisition tax, the governor may, as provided by the Prefectural Ordinance of the prefecture concerned, have a person who has acquired real property file a return or make a report on matters provided by Prefectural Ordinance concerning the assessment and collection of real property acquisition tax.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定による申告又は報告は、文書をもつてし、当該不動産の所在地の市町村長を経由しなければならない。
    <sup>art-73-18/par-3 · https://japanlaw.org/ja/local-tax-act/art-73-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-18/par-3</sup>
    A return or report under the provisions of paragraph (1) must be made in writing, via the mayor of the municipality in which the real property is located.
    <sup>machine translation, not official</sup>

    **第四項**  市町村長は、前項の規定による申告書若しくは報告書を受け取つた場合又は自ら不動産の取得の事実を発見した場合には、その日から十日以内に当該申告書若しくは報告書を道府県知事に送付し、又は当該取得の事実を通知するものとする。
    <sup>art-73-18/par-4 · https://japanlaw.org/ja/local-tax-act/art-73-18/par-4 · https://japanlaw.org/l/325AC0000000226/art-73-18/par-4</sup>
    When the mayor of a municipality has received a written return or report under the provisions of the preceding paragraph, or has discovered the fact of the acquisition of real property on his or her own, the mayor is to, within 10 days from that day, send that written return or report to the prefectural governor, or notify the governor of the fact of that acquisition.
    <sup>machine translation, not official</sup>

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## Cites
- art-73-18/par-1: 不動産登記法第十八条 → 不動産登記法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/real-property-registration-act/art-18 · https://japanlaw.org/l/416AC0000000123/art-18
- art-73-18/par-1: 同法第二十五条 → 不動産登記法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/real-property-registration-act/art-25 · https://japanlaw.org/l/416AC0000000123/art-25
- art-73-18/par-2: 前項 → 地方税法 第七十三条の十八第一項 (Article 73-18, paragraph (1)), art-73-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-18/par-1
- art-73-18/par-3: 第一項 → 地方税法 第七十三条の十八第一項 (Article 73-18, paragraph (1)), art-73-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-18/par-1
- art-73-18/par-4: 前項 → 地方税法 第七十三条の十八第三項 (Article 73-18, paragraph (3)), art-73-18/par-3 — https://japanlaw.org/ja/local-tax-act/art-73-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-18/par-3

## Cited by

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

- 地方税法 第七十三条の十八第二項（不動産取得税の賦課徴収に関する申告又は報告の義務） — https://japanlaw.org/ja/local-tax-act/art-73-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-18/par-2
- 地方税法 第七十三条の十八第三項（不動産取得税の賦課徴収に関する申告又は報告の義務） — https://japanlaw.org/ja/local-tax-act/art-73-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-18/par-3
- 地方税法 第七十三条の十八第四項（不動産取得税の賦課徴収に関する申告又は報告の義務） — https://japanlaw.org/ja/local-tax-act/art-73-18/par-4 · https://japanlaw.org/l/325AC0000000226/art-73-18/par-4
- 地方税法 第七十三条の十九第一項（不動産取得税に係る虚偽の申告等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-73-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-19/par-1
- 地方税法 第七十三条の二十第一項（不動産取得税に係る不申告等に関する過料） — https://japanlaw.org/ja/local-tax-act/art-73-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-20/par-1
- 地方税法 第七十三条の二十二第一項（固定資産課税台帳に登録された不動産の価格等の通知） — https://japanlaw.org/ja/local-tax-act/art-73-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-22/par-1
- 地方税法 第七十三条の三十第三項（不動産取得税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-73-30/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-30/par-3
- 地方税法 附則第九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/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-20261027T214204-077, 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