# 地方税法 / Local Tax Act — 第七十三条の二十七の六 (Article 73-27-6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-73-27-6. 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: 第七十三条の二十七の六 (Article 73-27-6)（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） — address `art-73-27-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-27-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-27-6 - 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. --- ### 第七十三条の二十七の六（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） — Exemption, etc. from Tax Liability for Real Property Acquisition Tax Imposed on Acquisition of Farmland by Farmland Intermediary Management Organization caption: machine translation, not official art-73-27-6 · https://japanlaw.org/ja/local-tax-act/art-73-27-6 · https://japanlaw.org/l/325AC0000000226/art-73-27-6 **第一項** 道府県は、農地中間管理事業の推進に関する法律（平成二十五年法律第百一号）第二条第四項に規定する農地中間管理機構が、農業経営基盤強化促進法（昭和五十五年法律第六十五号）第七条第一号に掲げる事業（同法第四条第一項に規定する農用地等の貸付けであつてその貸付期間（当該貸付期間のうち延長に係るものを除く。）が五年を超えるものを行うことを目的として当該農用地等を取得するものを除く。以下この項において「農地売買事業」という。）の実施により政令で定める区域内の農地、採草放牧地又は開発して農地とすることが適当な土地を取得した場合において、これらの土地（開発して農地とすることが適当な土地について開発をした場合には、開発後の農地）をその取得の日から五年以内（同日から五年以内に、これらの土地について土地改良法第二条第二項に規定する土地改良事業で同項第二号、第三号、第五号又は第七号に掲げるもの（これらの事業に係る調査で国の行政機関の定めた計画に基づくものが行われる場合には、当該調査）が開始された場合において、これらの事業の完了の日として政令で定める日後一年を経過する日がこれらの土地の取得の日から五年を経過する日後に到来することとなつたときは、当該一年を経過する日までの間）に当該農地売買事業の実施により売り渡し、若しくは交換し、又は農業経営基盤強化促進法第七条第三号に掲げる事業の実施により現物出資したときは、当該農地中間管理機構によるこれらの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に係る納税義務を免除するものとする。 art-73-27-6/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-27-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-1 Where a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services (Act No. 101 of 2013) has, through carrying out the business listed in Article 7, item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) (excluding that which acquires agricultural land, etc. for the purpose of leasing the agricultural land, etc. prescribed in Article 4, paragraph (1) of that Act for a lease period (excluding any extension of the lease period) exceeding five years; hereinafter referred to as the "farmland sales business" in this paragraph), acquired farmland, pasture land or land appropriate for development into farmland within an area specified by Cabinet Order, and has, within five years from the date of acquisition (or, where, within five years from that date, a land improvement project prescribed in Article 2, paragraph (2) of the Land Improvement Act that is listed in item (ii), (iii), (v) or (vii) of that paragraph (or, where a survey relating to those projects based on a plan determined by an administrative organ of the State is conducted, that survey) has commenced on these lands, and the day on which one year has elapsed after the date specified by Cabinet Order as the date of completion of those projects will come after the day on which five years have elapsed from the date of acquisition of these lands, until the day on which that one year has elapsed), sold or exchanged these lands (or, where land appropriate for development into farmland has been developed, the farmland after development) through carrying out the farmland sales business, or made a capital contribution in kind through carrying out the business listed in Article 7, item (iii) of the Act on Promotion of Improvement of Agricultural Management Foundation, the prefecture is to exempt that farmland intermediary management organization from the tax liability relating to local government levies on the real property acquisition tax imposed on the acquisition of these lands by that farmland intermediary management organization. machine translation, not official **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、当該取得の日から五年以内の期間（当該不動産が同項に規定する土地改良事業に係るものである場合には、同日から同項に規定する一年を経過する日までの期間）を限つて、当該不動産に係る不動産取得税額を徴収猶予するものとする。 art-73-27-6/par-2 · https://japanlaw.org/ja/local-tax-act/art-73-27-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-2 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 real property acquisition tax amount relating to that real property, for a period within five years from the date of that acquisition (or, where that real property relates to a land improvement project prescribed in that paragraph, the period from that date until the day on which the one year prescribed in that paragraph has elapsed). machine translation, not official **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。 art-73-27-6/par-3 · https://japanlaw.org/ja/local-tax-act/art-73-27-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-3 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). machine translation, not official --- ## Cites - art-73-27-6/par-1: 農地中間管理事業の推進に関する法律（平成二十五年法律第百一号）第二条第四項 → e-Gov law 425AC0000000101, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - art-73-27-6/par-1: 農業経営基盤強化促進法（昭和五十五年法律第六十五号）第七条第一号 → e-Gov law 355AC0000000065, 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — not held in this collection - art-73-27-6/par-1: 同法第四条第一項 → e-Gov law 355AC0000000065, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - art-73-27-6/par-1: この項 → 地方税法 第七十三条の二十七の六第一項 (Article 73-27-6, paragraph (1)), art-73-27-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-1 - art-73-27-6/par-1: 土地改良法第二条第二項 → e-Gov law 324AC0000000195, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-73-27-6/par-1: 同項第二号 → e-Gov law 324AC0000000195, 第二条第二項第二号 (Article 2, paragraph (2), item (ii)), art-2/par-2/item-2 — not held in this collection - art-73-27-6/par-1: 第三号 → e-Gov law 324AC0000000195, 第二条第二項第三号 (Article 2, paragraph (2), item (iii)), art-2/par-2/item-3 — not held in this collection - art-73-27-6/par-1: 第五号 → e-Gov law 324AC0000000195, 第二条第二項第五号 (Article 2, paragraph (2), item (v)), art-2/par-2/item-5 — not held in this collection - art-73-27-6/par-1: 第七号 → e-Gov law 324AC0000000195, 第二条第二項第七号 (Article 2, paragraph (2), item (vii)), art-2/par-2/item-7 — not held in this collection - art-73-27-6/par-1: 農業経営基盤強化促進法第七条第三号 → e-Gov law 355AC0000000065, 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — not held in this collection - art-73-27-6/par-2: 前項 → 地方税法 第七十三条の二十七の六第一項 (Article 73-27-6, paragraph (1)), art-73-27-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-1 - art-73-27-6/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-73-27-6/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-73-27-6/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-73-27-6/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-73-27-6/par-3: 前項 → 地方税法 第七十三条の二十七の六第二項 (Article 73-27-6, paragraph (2)), art-73-27-6/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-27-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-2 - art-73-27-6/par-3: 第一項 → 地方税法 第七十三条の二十七の六第一項 (Article 73-27-6, paragraph (1)), art-73-27-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第七十三条の二十七の六第一項（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-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-1 - 地方税法 第七十三条の二十七の六第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-2 - 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 附則第四条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-3 - 地方税法 附則第七条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-2 - 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-8/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 --- ## 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