# 地方税法 / Local Tax Act — 第七十三条の二十八 (Article 73-28) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-73-28. 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: 第七十三条の二十八 (Article 73-28)（独立行政法人都市再生機構が譲渡する土地又は住宅に係る不動産取得税の課税の特例） — address `art-73-28` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-28 - 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. --- ### 第七十三条の二十八（独立行政法人都市再生機構が譲渡する土地又は住宅に係る不動産取得税の課税の特例） — Special Provisions on Imposition of Real Property Acquisition Tax on Land or Housing Transferred by the Urban Renaissance Agency caption: machine translation, not official art-73-28 · https://japanlaw.org/ja/local-tax-act/art-73-28 · https://japanlaw.org/l/325AC0000000226/art-73-28 **第一項** 独立行政法人都市再生機構が、その譲渡する住宅の用に供する土地で当該住宅の譲渡と併せて譲渡するものを取得した場合において、当該土地の上に新築した当該住宅が第七十三条の二第二項の規定により独立行政法人都市再生機構が不動産取得税の納税義務を負うこととなるものであるときは、当該土地の取得については、当該納税義務を負うこととなつた日にその取得があつたものとみなして、不動産取得税を課する。この場合においては、第七十三条の四第一項第十一号の規定は、適用がないものとする。 art-73-28/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-28/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-28/par-1 Where the Urban Renaissance Agency has acquired land to be used for housing that it transfers, which is to be transferred together with the transfer of that housing, and the housing newly built on that land is such that the Urban Renaissance Agency comes to bear the tax liability for real property acquisition tax under the provisions of Article 73-2, paragraph (2), real property acquisition tax is imposed on the acquisition of that land by deeming that the acquisition took place on the day on which it came to bear that tax liability. In this case, the provisions of Article 73-4, paragraph (1), item (xi) do not apply. machine translation, not official **第二項** 道府県は、前項の規定の適用を受ける土地及び同項に規定する第七十三条の二第二項の規定により独立行政法人都市再生機構が不動産取得税の納税義務を負うこととなる住宅について、独立行政法人都市再生機構から最初に譲渡が行われた場合における当該不動産の取得に対しては、不動産取得税を課することができない。 art-73-28/par-2 · https://japanlaw.org/ja/local-tax-act/art-73-28/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-28/par-2 A prefecture may not impose real property acquisition tax on the acquisition of the land to which the provisions of the preceding paragraph apply, or of the housing prescribed in the preceding paragraph in respect of which the Urban Renaissance Agency comes to bear the tax liability for real property acquisition tax under the provisions of Article 73-2, paragraph (2), in the case where the first transfer is made by the Urban Renaissance Agency. machine translation, not official --- ## Cites - art-73-28/par-1: 第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-2 - art-73-28/par-1: 第七十三条の四第一項第十一号 → 地方税法 第七十三条の四第一項第十一号 (Article 73-4, paragraph (1), item (xi)), art-73-4/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-11 - art-73-28/par-2: 前項 → 地方税法 第七十三条の二十八第一項 (Article 73-28, paragraph (1)), art-73-28/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-28/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-28/par-1 - art-73-28/par-2: 第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第七十三条の二十八第二項（独立行政法人都市再生機構が譲渡する土地又は住宅に係る不動産取得税の課税の特例） — https://japanlaw.org/ja/local-tax-act/art-73-28/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-28/par-2 - 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 --- ## 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