# 地方税法 / Local Tax Act — 第七十三条の二十七 (Article 73-27)

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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: 第七十三条の二十七 (Article 73-27)（住宅の用に供する土地の取得に対する不動産取得税の還付等） — address `art-73-27`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-27
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-27
- 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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### 第七十三条の二十七（住宅の用に供する土地の取得に対する不動産取得税の還付等） — Refund, etc. of Real Property Acquisition Tax on the Acquisition of Land Used for Housing
<sup>caption: machine translation, not official</sup>
<sup>art-73-27 · https://japanlaw.org/ja/local-tax-act/art-73-27 · https://japanlaw.org/l/325AC0000000226/art-73-27</sup>

    **第一項**  道府県は、土地の取得に対して課する不動産取得税に係る地方団体の徴収金を徴収した場合において、当該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、第二項第一号又は第三項の規定の適用があることとなつたときは、納税義務者の申請に基づいて、これらの規定により減額すべき額に相当する税額及びこれに係る地方団体の徴収金を還付するものとする。
    <sup>art-73-27/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27/par-1</sup>
    Where a prefecture has collected local government levies relating to real property acquisition tax imposed on the acquisition of land, and the provisions of Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3) have come to apply to that real property acquisition tax, it is to refund, upon application by the person liable for tax, the amount of tax equivalent to the amount to be reduced under those provisions and the local government levies relating thereto.
    <sup>machine translation, not official</sup>

    **第二項**  第七十三条の二第九項及び第十項の規定は、前項の規定による還付をする場合について準用する。
    <sup>art-73-27/par-2 · https://japanlaw.org/ja/local-tax-act/art-73-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27/par-2</sup>
    The provisions of Article 73-2, paragraphs (9) and (10) apply mutatis mutandis to the case of making a refund under the provisions of the preceding paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-73-27/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-73-27/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-73-27/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-73-27/par-2: 第七十三条の二第九項 → 地方税法 第七十三条の二第九項 (Article 73-2, paragraph (9)), art-73-2/par-9 — https://japanlaw.org/ja/local-tax-act/art-73-2/par-9 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-9
- art-73-27/par-2: 第十項 → 地方税法 第七十三条の二第十項 (Article 73-2, paragraph (10)), art-73-2/par-10 — https://japanlaw.org/ja/local-tax-act/art-73-2/par-10 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-10
- art-73-27/par-2: 前項 → 地方税法 第七十三条の二十七第一項 (Article 73-27, paragraph (1)), art-73-27/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27/par-1

## Cited by

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

- 地方税法 第十七条の二の二第一項（還付金等の充当等の特例） — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1
- 地方税法 第七十三条の二十七第二項（住宅の用に供する土地の取得に対する不動産取得税の還付等） — https://japanlaw.org/ja/local-tax-act/art-73-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27/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 附則第四条第一項（還付に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-4/par-1
- 地方税法 附則第二十三条第一項（不動産取得税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-23/par-1
- 地方税法 附則第五条第二項（還付加算金に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-5/par-2
- 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

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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-20261027T214204-078, 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