# 地方税法 / Local Tax Act — 第七十三条の二十六 (Article 73-26) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-73-26. 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: 第七十三条の二十六 (Article 73-26)（住宅の用に供する土地の取得に対する不動産取得税の徴収猶予の取消し） — address `art-73-26` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-26 - 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. --- ### 第七十三条の二十六（住宅の用に供する土地の取得に対する不動産取得税の徴収猶予の取消し） — Rescission of the Deferral of Collection of Real Property Acquisition Tax on the Acquisition of Land Used for Housing caption: machine translation, not official art-73-26 · https://japanlaw.org/ja/local-tax-act/art-73-26 · https://japanlaw.org/l/325AC0000000226/art-73-26 **第一項** 道府県は、前条第一項の規定により徴収猶予をした場合において、当該徴収猶予に係る不動産取得税について第七十三条の二十四第一項第一号、第二項第一号若しくは第三項の規定の適用がないことが明らかとなつたとき、又は徴収猶予の事由の一部に変更があることが明らかとなつたときは、当該徴収猶予をした税額の全部又は一部についてその徴収猶予を取り消し、これを直ちに徴収することができる。 art-73-26/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-26/par-1 Where a prefecture has deferred collection pursuant to the provisions of paragraph (1) of the preceding Article, and it becomes clear that the provisions of Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3) do not apply to the real property acquisition tax relating to that deferral of collection, or that there has been a change in part of the grounds for the deferral of collection, the prefecture may rescind the deferral of collection with respect to all or part of the amount of tax for which collection was deferred, and collect it immediately. machine translation, not official **第二項** 第十五条の三第三項の規定は、前項の規定による徴収猶予の取消しについて準用する。 art-73-26/par-2 · https://japanlaw.org/ja/local-tax-act/art-73-26/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-26/par-2 The provisions of Article 15-3, paragraph (3) apply mutatis mutandis to the rescission of the deferral of collection under the provisions of the preceding paragraph. machine translation, not official --- ## Cites - art-73-26/par-1: 前条第一項 → 地方税法 第七十三条の二十五第一項 (Article 73-25, paragraph (1)), art-73-25/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-25/par-1 - art-73-26/par-1: 第七十三条の二十四第一項第一号 → 地方税法 第七十三条の二十四第一項第一号 (Article 73-24, paragraph (1), item (i)), art-73-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1/item-1 - art-73-26/par-1: 第二項第一号 → 地方税法 第七十三条の二十四第二項第一号 (Article 73-24, paragraph (2), item (i)), art-73-24/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-2/item-1 - art-73-26/par-1: 第三項 → 地方税法 第七十三条の二十四第三項 (Article 73-24, paragraph (3)), art-73-24/par-3 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-3 - art-73-26/par-2: 第十五条の三第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-15-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-3/par-3 - art-73-26/par-2: 前項 → 地方税法 第七十三条の二十六第一項 (Article 73-26, paragraph (1)), art-73-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-26/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第七十三条の二十六第二項（住宅の用に供する土地の取得に対する不動産取得税の徴収猶予の取消し） — https://japanlaw.org/ja/local-tax-act/art-73-26/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-26/par-2 - 地方税法 第七十三条の二十七の二第三項（耐震基準不適合既存住宅の取得に対する不動産取得税の減額等） — https://japanlaw.org/ja/local-tax-act/art-73-27-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-3 - 地方税法 第七十三条の二十七の三第三項（被収用不動産等の代替不動産の取得に対する不動産取得税の減額等） — https://japanlaw.org/ja/local-tax-act/art-73-27-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-27-3/par-3 - 地方税法 第七十三条の二十七の四第三項（譲渡担保財産の取得に対して課する不動産取得税の納税義務の免除等） — https://japanlaw.org/ja/local-tax-act/art-73-27-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-27-4/par-3 - 地方税法 第七十三条の二十七の六第三項（農地中間管理機構の農地の取得に対して課する不動産取得税の納税義務の免除等） — https://japanlaw.org/ja/local-tax-act/art-73-27-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-3 - 地方税法 附則第十一条の四第三項（不動産取得税の減額等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-3 - 地方税法 附則第十一条の四第五項（不動産取得税の減額等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-5 - 地方税法 附則第五条第十項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-10 --- ## 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-20261027T214204-078, 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