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

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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: 第七十三条の三 (Article 73-3)（国等に対する不動産取得税の非課税） — address `art-73-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-3
- 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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### 第七十三条の三（国等に対する不動産取得税の非課税） — Non-Taxation of Real Property Acquisition Tax on the State, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-73-3 · https://japanlaw.org/ja/local-tax-act/art-73-3 · https://japanlaw.org/l/325AC0000000226/art-73-3</sup>

    **第一項**  道府県は、国、非課税独立行政法人、国立大学法人等、日本年金機構、福島国際研究教育機構及び国立健康危機管理研究機構並びに都道府県、市町村、特別区、地方公共団体の組合、財産区、合併特例区及び地方独立行政法人に対しては、不動産取得税を課することができない。
    <sup>art-73-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-3/par-1</sup>
    Prefectures may not impose real property acquisition tax on the State, tax-exempt incorporated administrative agencies, national university corporations, etc., the Japan Pension Service, the Fukushima Institute for Research, Education and Innovation, and the Japan Institute for Health Security, or on prefectures, municipalities, special wards, unions of local governments, property wards, special merger districts, and local incorporated administrative agencies.
    <sup>machine translation, not official</sup>

    **第二項**  不動産取得税は、皇室経済法（昭和二十二年法律第四号）第七条に規定する皇位とともに伝わるべき由緒ある物である不動産については、課することができない。
    <sup>art-73-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-73-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-3/par-2</sup>
    Real property acquisition tax may not be imposed on real property that is an object of historical value to be passed down together with the Imperial Throne, as prescribed in Article 7 of the Imperial Household Finance Act (Act No. 4 of 1947).
    <sup>machine translation, not official</sup>

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## Cites
- art-73-3/par-2: 皇室経済法（昭和二十二年法律第四号）第七条 → e-Gov law 322AC0000000004, 第七条 (Article 7), art-7 — not held in this collection

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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-20261027T214204-073, 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