# 地方税法 / Local Tax Act — 第七十三条の二十七の三 (Article 73-27-3)

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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の三 (Article 73-27-3)（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） — address `art-73-27-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-27-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-27-3
- 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の三（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） — Reduction, etc. of Real Property Acquisition Tax on Acquisition of Substitute Real Property for Expropriated Real Property, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-73-27-3 · https://japanlaw.org/ja/local-tax-act/art-73-27-3 · https://japanlaw.org/l/325AC0000000226/art-73-27-3</sup>

    **第一項**  道府県は、不動産を取得した者が当該不動産を取得した日から一年以内に、公共事業の用に供するため当該不動産以外の不動産を収用されて補償金を受け、公共事業を行う者に当該公共事業の用に供するため当該不動産以外の不動産を譲渡し、若しくは公共事業の用に供するため収用され、若しくは譲渡した土地の上に建築されていた家屋について移転補償金を受けた場合又は地方公共団体、土地開発公社若しくは独立行政法人都市再生機構に公共事業の用に供されることが確実であると認められるものとして政令で定める不動産で当該不動産以外のものを譲渡し、若しくは当該譲渡に係る土地の上に建築されていた家屋について移転補償金を受けた場合において、当該不動産が当該収用され、譲渡し、又は移転補償金を受けた不動産（以下この項において「被収用不動産等」という。）に代わるものと認められるときは、当該不動産の取得に対して課する不動産取得税については、当該税額から被収用不動産等の固定資産課税台帳に登録された価格（被収用不動産等の価格が固定資産課税台帳に登録されていない場合にあつては、政令で定めるところにより、道府県知事が第三百八十八条第一項の固定資産評価基準により決定した価格）に相当する額に税率を乗じて得た額を減額するものとする。
    <sup>art-73-27-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-27-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-3/par-1</sup>
    Where a person who has acquired real property, within one year from the date of acquiring that real property, has received compensation upon having real property other than that real property expropriated for use in a public works project, has transferred real property other than that real property to a person carrying out a public works project for use in that public works project, or has received relocation compensation for a house that had been built on land expropriated or transferred for use in a public works project, or where a person has transferred to a local government, a public land development corporation or the Urban Renaissance Agency real property, other than that real property, that is specified by Cabinet Order as real property recognized as certain to be used for a public works project, or has received relocation compensation for a house that had been built on the land relating to that transfer, and that real property is recognized as a substitute for the real property that was so expropriated or transferred, or for which relocation compensation was received (hereinafter referred to as "expropriated real property, etc." in this paragraph), the prefecture is to reduce the real property acquisition tax imposed on the acquisition of that real property by deducting from the amount of that tax the amount obtained by multiplying the amount equivalent to the price of the expropriated real property, etc. registered in the fixed assets tax ledgers (or, where the price of the expropriated real property, etc. is not registered in the fixed assets tax ledgers, the price determined by the prefectural governor in accordance with the fixed assets valuation standards under Article 388, paragraph (1), as provided by Cabinet Order) by the tax rate.
    <sup>machine translation, not official</sup>

    **第二項**  道府県は、不動産の取得に対して課する不動産取得税を賦課徴収する場合において、当該不動産の取得者から、当該道府県の条例で定めるところにより、当該不動産取得税について前項の規定の適用があるべき旨の申告があり、当該申告が真実であると認められるときは、当該取得の日から一年以内の期間を限つて、当該不動産に係る不動産取得税額のうち同項の規定により減額すべき額に相当する税額を徴収猶予するものとする。
    <sup>art-73-27-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-73-27-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-3/par-2</sup>
    In the case of assessing and collecting the real property acquisition tax imposed on the acquisition of real property, where the acquirer of that real property has filed a declaration, as provided by the Prefectural Ordinance of that prefecture, to the effect that the provisions of the preceding paragraph are to apply to that real property acquisition tax, and the declaration is recognized as true, the prefecture is to defer collection of the portion of the real property acquisition tax amount relating to that real property that is equivalent to the amount to be reduced under the provisions of that paragraph, for a period within one year from the date of that acquisition.
    <sup>machine translation, not official</sup>

    **第三項**  第七十三条の二十五第二項及び第三項、第七十三条の二十六並びに第七十三条の二十七の規定は、前項の場合における不動産取得税額の徴収猶予及びその取消し並びに第一項の場合における当該不動産取得税に係る地方団体の徴収金の還付について準用する。
    <sup>art-73-27-3/par-3 · https://japanlaw.org/ja/local-tax-act/art-73-27-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-27-3/par-3</sup>
    The provisions of Article 73-25, paragraphs (2) and (3), Article 73-26 and Article 73-27 apply mutatis mutandis to the deferral of collection of the real property acquisition tax amount and the cancellation thereof in the case referred to in the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax in the case referred to in paragraph (1).
    <sup>machine translation, not official</sup>

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## Cites
- art-73-27-3/par-1: この項 → 地方税法 第七十三条の二十七の三第一項 (Article 73-27-3, paragraph (1)), art-73-27-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-3/par-1
- art-73-27-3/par-1: 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-73-27-3/par-2: 前項 → 地方税法 第七十三条の二十七の三第一項 (Article 73-27-3, paragraph (1)), art-73-27-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-3/par-1
- art-73-27-3/par-3: 第七十三条の二十五第二項 → 地方税法 第七十三条の二十五第二項 (Article 73-25, paragraph (2)), art-73-25/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-25/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-25/par-2
- art-73-27-3/par-3: 第三項 → 地方税法 第七十三条の二十五第三項 (Article 73-25, paragraph (3)), art-73-25/par-3 — https://japanlaw.org/ja/local-tax-act/art-73-25/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-25/par-3
- art-73-27-3/par-3: 第七十三条の二十六 → 地方税法 第七十三条の二十六 (Article 73-26), art-73-26 — https://japanlaw.org/ja/local-tax-act/art-73-26 · https://japanlaw.org/l/325AC0000000226/art-73-26
- art-73-27-3/par-3: 第七十三条の二十七 → 地方税法 第七十三条の二十七 (Article 73-27), art-73-27 — https://japanlaw.org/ja/local-tax-act/art-73-27 · https://japanlaw.org/l/325AC0000000226/art-73-27
- art-73-27-3/par-3: 前項 → 地方税法 第七十三条の二十七の三第二項 (Article 73-27-3, paragraph (2)), art-73-27-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-27-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-3/par-2
- art-73-27-3/par-3: 第一項 → 地方税法 第七十三条の二十七の三第一項 (Article 73-27-3, paragraph (1)), art-73-27-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-3/par-1

## Cited by

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

- 地方税法 第七十三条の十四第七項（不動産取得税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/art-73-14/par-7 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-7
- 地方税法 第七十三条の二十七の三第一項（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-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-3/par-1
- 地方税法 第七十三条の二十七の三第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-3/par-2
- 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 第六百三条第一項 — https://japanlaw.org/ja/local-tax-act/art-603/par-1 · https://japanlaw.org/l/325AC0000000226/art-603/par-1
- 地方税法 第六百三条第二項 — https://japanlaw.org/ja/local-tax-act/art-603/par-2 · https://japanlaw.org/l/325AC0000000226/art-603/par-2
- 地方税法 附則第十一条の二第二項（住宅の取得及び土地の取得に対する不動産取得税の税率の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-2/par-2
- 地方税法 附則第十一条の五第三項（宅地評価土地の取得に対して課する不動産取得税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-3
- 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 附則第十六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-16/par-1
- 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-20261027T214204-079, 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