# 地方税法 / Local Tax Act — 第七十三条の二十一 (Article 73-21) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-73-21. 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: 第七十三条の二十一 (Article 73-21)（不動産の価格の決定等） — address `art-73-21` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-21 - 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. --- ### 第七十三条の二十一（不動産の価格の決定等） — Determination of the Price of Real Property, etc. caption: machine translation, not official art-73-21 · https://japanlaw.org/ja/local-tax-act/art-73-21 · https://japanlaw.org/l/325AC0000000226/art-73-21 **第一項** 道府県知事は、固定資産課税台帳に固定資産の価格が登録されている不動産については、当該価格により当該不動産に係る不動産取得税の課税標準となるべき価格を決定するものとする。但し、当該不動産について増築、改築、損かい、地目の変換その他特別の事情がある場合において当該固定資産の価格により難いときは、この限りでない。 art-73-21/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-21/par-1 With respect to real property for which the price of the fixed asset is registered in the fixed assets tax ledger, the prefectural governor is to determine, based on that price, the price that is to be the tax base of real property acquisition tax relating to that real property; provided, however, that this does not apply where, owing to special circumstances such as an addition, reconstruction, destruction, or change of land category with respect to that real property, it is difficult to rely on the price of that fixed asset. machine translation, not official **第二項** 道府県知事は、固定資産課税台帳に固定資産の価格が登録されていない不動産又は前項但書の規定に該当する不動産については、第三百八十八条第一項の固定資産評価基準によつて、当該不動産に係る不動産取得税の課税標準となるべき価格を決定するものとする。 art-73-21/par-2 · https://japanlaw.org/ja/local-tax-act/art-73-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-21/par-2 With respect to real property for which the price of the fixed asset is not registered in the fixed assets tax ledger or real property falling under the proviso to the preceding paragraph, the prefectural governor is to determine, in accordance with the fixed asset valuation standards under Article 388, paragraph (1), the price that is to be the tax base of real property acquisition tax relating to that real property. machine translation, not official **第三項** 道府県知事は、前項の規定によつて不動産の価格を決定した場合においては、直ちに、当該価格その他必要な事項を当該不動産の所在地の市町村長に通知しなければならない。 art-73-21/par-3 · https://japanlaw.org/ja/local-tax-act/art-73-21/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-21/par-3 When the prefectural governor has determined the price of real property pursuant to the provisions of the preceding paragraph, the governor must immediately notify the mayor of the municipality in which that real property is located of that price and other necessary matters. machine translation, not official **第四項** 道府県知事は、不動産取得税の課税標準となるべき価格の決定を行つた結果、固定資産課税台帳に登録されている不動産の価格について、市町村間に不均衡を認めた場合においては、理由を附けて、関係市町村の長に対し、固定資産税の課税標準となるべき価格の決定について助言をするものとする。 art-73-21/par-4 · https://japanlaw.org/ja/local-tax-act/art-73-21/par-4 · https://japanlaw.org/l/325AC0000000226/art-73-21/par-4 If, as a result of determining the price that is to be the tax base of real property acquisition tax, the prefectural governor finds an imbalance between municipalities in the prices of real property registered in the fixed assets tax ledger, the governor is to give advice, stating reasons, to the heads of the relevant municipalities on the determination of the price that is to be the tax base of fixed assets tax. machine translation, not official --- ## Cites - art-73-21/par-2: 前項 → 地方税法 第七十三条の二十一第一項 (Article 73-21, paragraph (1)), art-73-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-21/par-1 - art-73-21/par-2: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1 - art-73-21/par-3: 前項 → 地方税法 第七十三条の二十一第二項 (Article 73-21, paragraph (2)), art-73-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-21/par-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第七十三条の二十一第二項（不動産の価格の決定等） — https://japanlaw.org/ja/local-tax-act/art-73-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-21/par-2 - 地方税法 第七十三条の二十一第三項（不動産の価格の決定等） — https://japanlaw.org/ja/local-tax-act/art-73-21/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-21/par-3 - 地方税法 第四百一条第一項第五号（固定資産の評価に係る道府県知事の任務） — https://japanlaw.org/ja/local-tax-act/art-401/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-401/par-1/item-5 - 地方税法 第四百九条第二項（固定資産の評価） — https://japanlaw.org/ja/local-tax-act/art-409/par-2 · https://japanlaw.org/l/325AC0000000226/art-409/par-2 - 地方税法 附則第十一条の六第一項（不動産の価格の決定の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-6/par-1 - 地方税法 附則第十九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-19/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-20261027T214204-077, 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