# 地方税法 / Local Tax Act — 第七十三条の二十九 (Article 73-29) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-73-29. 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: 第七十三条の二十九 (Article 73-29)（仮換地等の指定があつた場合における不動産取得税の課税の特例等） — address `art-73-29` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-29 - 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. --- ### 第七十三条の二十九（仮換地等の指定があつた場合における不動産取得税の課税の特例等） — Special Provisions on Imposition of Real Property Acquisition Tax Where Provisional Replotting Land, etc. Has Been Designated, etc. caption: machine translation, not official art-73-29 · https://japanlaw.org/ja/local-tax-act/art-73-29 · https://japanlaw.org/l/325AC0000000226/art-73-29 **第一項** 土地区画整理法による土地区画整理事業又は土地改良法による土地改良事業の施行に係る土地について法令の定めるところによつて仮換地等の指定があつた場合における当該仮換地等である土地について使用し、又は収益することができることとなつた日前における当該仮換地等に対応する従前の土地の取得に係る第七十三条の二十四の規定の適用の特例その他本節の規定の適用に関し必要な事項は、政令で定める。 art-73-29/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-29/par-1 Special provisions on the application of the provisions of Article 73-24 to the acquisition of the former land corresponding to provisional replotting land, etc., before the day on which it became possible to use or take profits from the land that is the provisional replotting land, etc., where provisional replotting land, etc. has been designated as provided by laws and regulations in respect of land relating to the carrying out of a land readjustment project under the Land Readjustment Act or a land improvement project under the Land Improvement Act, and other matters necessary for the application of the provisions of this Section, are specified by Cabinet Order. machine translation, not official --- ## Cites - art-73-29/par-1: 第七十三条の二十四 → 地方税法 第七十三条の二十四 (Article 73-24), art-73-24 — https://japanlaw.org/ja/local-tax-act/art-73-24 · https://japanlaw.org/l/325AC0000000226/art-73-24 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第七十三条の二第十一項（不動産取得税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-73-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-11 - 地方税法 附則第十三条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3631-44/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13/par-2 - 地方税法 附則第二十一条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-1 - 地方税法 附則第二十一条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/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