# 地方税法 / Local Tax Act — 第七十三条の四 (Article 73-4)

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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: 第七十三条の四 (Article 73-4)（用途による不動産取得税の非課税） — address `art-73-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-4
- 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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### 第七十三条の四（用途による不動産取得税の非課税） — Non-Taxation of Real Property Acquisition Tax Based on Use
<sup>caption: machine translation, not official</sup>
<sup>art-73-4 · https://japanlaw.org/ja/local-tax-act/art-73-4 · https://japanlaw.org/l/325AC0000000226/art-73-4</sup>

    **第一項**  道府県は、次の各号に規定する者が不動産をそれぞれ当該各号に掲げる不動産として使用するために取得した場合には、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。
    <sup>art-73-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1</sup>
    Prefectures may not impose real property acquisition tax on the acquisition of real property where a person prescribed in each of the following items has acquired it for use as the real property listed in that item.
    <sup>machine translation, not official</sup>

      **一**  独立行政法人郵便貯金簡易生命保険管理・郵便局ネットワーク支援機構、独立行政法人水資源機構、独立行政法人鉄道建設・運輸施設整備支援機構、日本放送協会、土地改良区、土地改良区連合、国立研究開発法人日本原子力研究開発機構、国立研究開発法人理化学研究所及び国立研究開発法人量子科学技術研究開発機構が直接その本来の事業の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-1</sup>
      Real property specified by Cabinet Order that the incorporated administrative agency Management Organization for Postal Savings and Postal Life Insurance and Post Office Network Support, the incorporated administrative agency Japan Water Agency, the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency, the Japan Broadcasting Corporation, land improvement districts, federations of land improvement districts, the National Research and Development Agency Japan Atomic Energy Agency, the National Research and Development Agency RIKEN, and the National Research and Development Agency National Institutes for Quantum Science and Technology use directly for their principal business;
      <sup>machine translation, not official</sup>

      **二**  宗教法人が専らその本来の用に供する宗教法人法（昭和二十六年法律第百二十六号）第三条に規定する境内建物及び境内地（旧宗教法人令（昭和二十年勅令第七百十九号）の規定による宗教法人のこれに相当する建物及び土地を含む。）
      <sup>art-73-4/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-2</sup>
      Buildings within the precincts and land within the precincts prescribed in Article 3 of the Religious Corporations Act (Act No. 126 of 1951) that a religious corporation uses exclusively for its principal purpose (including the corresponding buildings and land of a religious corporation under the provisions of the former Religious Corporations Ordinance (Imperial Ordinance No. 719 of 1945));
      <sup>machine translation, not official</sup>

      **三**  学校法人又は私立学校法第百五十二条第五項の法人（以下この号において「学校法人等」という。）がその設置する学校において直接保育又は教育の用に供する不動産（第四号の四に該当するものを除く。）、学校法人等がその設置する寄宿舎で学校教育法（昭和二十二年法律第二十六号）第一条の学校又は同法第百二十四条の専修学校に係るものにおいて直接その用に供する不動産、公益社団法人若しくは公益財団法人、宗教法人又は社会福祉法人がその設置する幼稚園において直接保育の用に供する不動産（同号に該当するものを除く。）及び公益社団法人若しくは公益財団法人で職業能力開発促進法（昭和四十四年法律第六十四号）第二十四条の規定による認定職業訓練を行うことを目的とするもの又は職業訓練法人で政令で定めるもの若しくは都道府県職業能力開発協会がその職業訓練施設において直接職業訓練の用に供する不動産並びに公益社団法人又は公益財団法人がその設置する図書館において直接その用に供する不動産及び公益社団法人若しくは公益財団法人又は宗教法人がその設置する博物館法第二条第一項の博物館において直接その用に供する不動産
      <sup>art-73-4/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-3</sup>
      Real property that an incorporated educational institution or a corporation under Article 152, paragraph (5) of the Private Schools Act (hereinafter in this item referred to as an "incorporated educational institution, etc.") uses directly for child care or education at a school it establishes (excluding that falling under item (iv)-4); real property that an incorporated educational institution, etc. uses directly for that purpose at a dormitory it establishes that relates to a school under Article 1 of the School Education Act (Act No. 26 of 1947) or a specialized training college under Article 124 of that Act; real property that an incorporated public interest association or incorporated public interest foundation, a religious corporation, or a social welfare corporation uses directly for child care at a kindergarten it establishes (excluding that falling under item (iv)-4); real property that an incorporated public interest association or incorporated public interest foundation whose purpose is to conduct certified vocational training under Article 24 of the Vocational Abilities Development Promotion Act (Act No. 64 of 1969), a vocational training corporation specified by Cabinet Order, or a prefectural vocational abilities development association uses directly for vocational training at its vocational training facilities; real property that an incorporated public interest association or incorporated public interest foundation uses directly for a library it establishes; and real property that an incorporated public interest association or incorporated public interest foundation, or a religious corporation, uses directly for a museum under Article 2, paragraph (1) of the Museum Act it establishes;
      <sup>machine translation, not official</sup>

      **三の二**  医療法第三十一条の公的医療機関の開設者、医療法人（政令で定めるものに限る。）、公益社団法人及び公益財団法人、一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものに限る。）及び一般財団法人（非営利型法人に該当するものに限る。）、社会福祉法人、健康保険組合及び健康保険組合連合会並びに国家公務員共済組合及び国家公務員共済組合連合会がその設置する看護師、准看護師、歯科衛生士その他政令で定める医療関係者の養成所において直接教育の用に供する不動産
      <sup>art-73-4/par-1/item-3-2 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-3-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-3-2</sup>
      Real property that the establisher of a public medical institution under Article 31 of the Medical Care Act, a medical care corporation (limited to one specified by Cabinet Order), an incorporated public interest association and an incorporated public interest foundation, a general incorporated association (limited to one falling under non-profit corporation (meaning a non-profit corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and a general incorporated foundation (limited to one falling under non-profit corporation), a social welfare corporation, a health insurance society and the National Federation of Health Insurance Societies, and a National Public Servants Mutual Aid Association and the Federation of National Public Service Personnel Mutual Aid Associations use directly for education at a training school for nurses, assistant nurses, dental hygienists, or other medical personnel specified by Cabinet Order that it establishes;
      <sup>machine translation, not official</sup>

      **四**  社会福祉法人（日本赤十字社を含む。次号から第四号の七までにおいて同じ。）が生活保護法第三十八条第一項に規定する保護施設の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4</sup>
      Real property specified by Cabinet Order that a social welfare corporation (including the Japanese Red Cross Society; the same applies from the following item through item (iv)-7) uses as a protective facility prescribed in Article 38, paragraph (1) of the Public Assistance Act;
      <sup>machine translation, not official</sup>

      **四の二**  社会福祉法人その他政令で定める者が児童福祉法第六条の三第十項に規定する小規模保育事業の用に供する不動産
      <sup>art-73-4/par-1/item-4-2 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-2</sup>
      Real property that a social welfare corporation or another person specified by Cabinet Order uses for a small-scale childcare business prescribed in Article 6-3, paragraph (10) of the Child Welfare Act;
      <sup>machine translation, not official</sup>

      **四の三**  社会福祉法人その他政令で定める者が児童福祉法第七条第一項に規定する児童福祉施設の用に供する不動産で政令で定めるもの（次号に該当するものを除く。）
      <sup>art-73-4/par-1/item-4-3 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-3 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-3</sup>
      Real property specified by Cabinet Order that a social welfare corporation or another person specified by Cabinet Order uses for a child welfare facility prescribed in Article 7, paragraph (1) of the Child Welfare Act (excluding that falling under the following item);
      <sup>machine translation, not official</sup>

      **四の四**  学校法人、社会福祉法人その他政令で定める者が就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第六項に規定する認定こども園の用に供する不動産
      <sup>art-73-4/par-1/item-4-4 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-4</sup>
      Real property that an incorporated educational institution, a social welfare corporation, or another person specified by Cabinet Order uses for a certified center for early childhood education and care prescribed in Article 2, paragraph (6) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006);
      <sup>machine translation, not official</sup>

      **四の五**  社会福祉法人その他政令で定める者が老人福祉法第五条の三に規定する老人福祉施設の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-4-5 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-5 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-5</sup>
      Real property specified by Cabinet Order that a social welfare corporation or another person specified by Cabinet Order uses for a welfare facility for the elderly prescribed in Article 5-3 of the Act on Social Welfare for the Elderly;
      <sup>machine translation, not official</sup>

      **四の六**  社会福祉法人が障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項に規定する障害者支援施設の用に供する不動産
      <sup>art-73-4/par-1/item-4-6 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-6 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-6</sup>
      Real property that a social welfare corporation uses for a facility designed to support persons with disabilities prescribed in Article 5, paragraph (11) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities;
      <sup>machine translation, not official</sup>

      **四の七**  第四号から前号までに掲げる不動産のほか、社会福祉法人その他政令で定める者が社会福祉法第二条第一項に規定する社会福祉事業（同条第三項第一号の二に掲げる事業を除く。）の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-4-7 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-7 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-7</sup>
      In addition to the real property listed in items (iv) through the preceding item, real property specified by Cabinet Order that a social welfare corporation or another person specified by Cabinet Order uses for a social welfare service prescribed in Article 2, paragraph (1) of the Social Welfare Act (excluding the business listed in paragraph (3), item (i)-2 of that Article);
      <sup>machine translation, not official</sup>

      **四の八**  更生保護法人が更生保護事業法（平成七年法律第八十六号）第二条第一項に規定する更生保護事業の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-4-8 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-8 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-8</sup>
      Real property specified by Cabinet Order that an offenders rehabilitation corporation uses for the offender rehabilitation services prescribed in Article 2, paragraph (1) of the Offender Rehabilitation Services Act (Act No. 86 of 1995);
      <sup>machine translation, not official</sup>

      **四の九**  介護保険法第百十五条の四十七第一項の規定により市町村から同法第百十五条の四十六第一項に規定する包括的支援事業の委託を受けた者が当該事業の用に供する不動産
      <sup>art-73-4/par-1/item-4-9 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-9 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-9</sup>
      Real property that a person who has been entrusted by a municipality, pursuant to Article 115-47, paragraph (1) of the Long-Term Care Insurance Act, with the comprehensive support business prescribed in Article 115-46, paragraph (1) of that Act uses for that business;
      <sup>machine translation, not official</sup>

      **四の十**  児童福祉法第三十四条の十五第二項の規定により同法第六条の三第十二項に規定する事業所内保育事業の認可を得た者が当該事業（利用定員が六人以上であるものに限る。）の用に供する不動産
      <sup>art-73-4/par-1/item-4-10 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-10 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-10</sup>
      Real property that a person who has obtained approval, pursuant to Article 34-15, paragraph (2) of the Child Welfare Act, for the workplace-based childcare business prescribed in Article 6-3, paragraph (12) of that Act uses for that business (limited to one with a user capacity of six or more);
      <sup>machine translation, not official</sup>

      **五**  第三号の二から第四号の七までに掲げる不動産のほか、日本赤十字社が直接その本来の事業の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-5</sup>
      In addition to the real property listed in items (iii)-2 through (iv)-7, real property specified by Cabinet Order that the Japanese Red Cross Society uses directly for its principal business;
      <sup>machine translation, not official</sup>

      **六**  独立行政法人国立重度知的障害者総合施設のぞみの園が独立行政法人国立重度知的障害者総合施設のぞみの園法（平成十四年法律第百六十七号）第十一条第一号又は第二号に規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-6</sup>
      Real property specified by Cabinet Order that the incorporated administrative agency National Center for Persons with Severe Intellectual Disabilities, "Nozominosono" uses for the services prescribed in Article 11, item (i) or (ii) of the Act on the National Center for Persons with Severe Intellectual Disabilities, "Nozominosono," Independent Administrative Agency (Act No. 167 of 2002);
      <sup>machine translation, not official</sup>

      **七**  公益社団法人又は公益財団法人で学術の研究を目的とするものがその目的のため直接その研究の用に供する不動産
      <sup>art-73-4/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-7</sup>
      Real property that an incorporated public interest association or incorporated public interest foundation whose purpose is academic research uses directly for that research for that purpose;
      <sup>machine translation, not official</sup>

      **八**  健康保険組合、健康保険組合連合会、国民健康保険組合、国民健康保険団体連合会、日本私立学校振興・共済事業団並びに国家公務員共済組合法、地方公務員等共済組合法、農業協同組合法、消費生活協同組合法（昭和二十三年法律第二百号）、水産業協同組合法（昭和二十三年法律第二百四十二号）による組合及び連合会が経営する病院及び診療所の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-8</sup>
      Real property specified by Cabinet Order that is used for hospitals and clinics operated by health insurance societies, the National Federation of Health Insurance Societies, National Health Insurance Societies, the Federation of National Health Insurance Associations, the Promotion and Mutual Aid Corporation for Private Schools of Japan, and the associations and federations under the National Public Officers Mutual Aid Association Act, the Local Public Officers, etc. Mutual Aid Association Act, the Agricultural Co-operatives Act, the Consumer Cooperatives Act (Act No. 200 of 1948), and the Fishery Industry Cooperative Act (Act No. 242 of 1948);
      <sup>machine translation, not official</sup>

      **八の二**  医療法第四十二条の二第一項に規定する社会医療法人が直接同項第四号に規定する救急医療等確保事業に係る業務（同項第五号に規定する基準に適合するものに限る。）の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-8-2 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-8-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-8-2</sup>
      Real property specified by Cabinet Order that a social medical care corporation prescribed in Article 42-2, paragraph (1) of the Medical Care Act uses directly for services relating to the emergency medical care, etc. securing business prescribed in item (iv) of that paragraph (limited to those conforming to the standards prescribed in item (v) of that paragraph);
      <sup>machine translation, not official</sup>

      **九**  農業共済組合及び農業共済組合連合会が経営する家畜診療所の用に供する不動産並びにこれらの組合及び連合会が直接農業保険法（昭和二十二年法律第百八十五号）第百三十一条第一項（同法第百七十二条、第百七十四条及び第百八十七条において準用する場合を含む。）の規定による損害の額の認定の用に供する不動産
      <sup>art-73-4/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-9</sup>
      Real property used for livestock clinics operated by agricultural mutual relief associations and federations of agricultural mutual relief associations, and real property that these associations and federations use directly for the assessment of the amount of damage under Article 131, paragraph (1) of the Agricultural Insurance Act (Act No. 185 of 1947) (including as applied mutatis mutandis under Articles 172, 174, and 187 of that Act);
      <sup>machine translation, not official</sup>

      **十**  独立行政法人自動車事故対策機構が独立行政法人自動車事故対策機構法（平成十四年法律第百八十三号）第十三条第三号に規定する施設において直接その用に供する不動産
      <sup>art-73-4/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-10</sup>
      Real property that the incorporated administrative agency National Agency for Automotive Safety & Victims' Aid uses directly for a facility prescribed in Article 13, item (iii) of the Act on the National Agency for Automotive Safety & Victims' Aid, Independent Administrative Agency (Act No. 183 of 2002);
      <sup>machine translation, not official</sup>

      **十一**  独立行政法人都市再生機構が独立行政法人都市再生機構法（平成十五年法律第百号）第十一条第一項第一号から第三号まで、第七号又は第十五号イに規定する業務の用に供する土地で政令で定めるもの及び同項第一号から第三号までに規定する業務を行う場合における敷地の整備若しくは宅地の造成又は同項第十三号若しくは第十六号の賃貸住宅の建設と併せて建設する家屋で国又は地方公共団体が公用又は公共の用に供するもののうち政令で定めるもの
      <sup>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</sup>
      Land specified by Cabinet Order that the Urban Renaissance Agency uses for the services prescribed in Article 11, paragraph (1), items (i) through (iii), item (vii), or item (xv), (a) of the Act on the Urban Renaissance Agency, Independent Administrative Agency (Act No. 100 of 2003), and, among the houses that the State or a local government uses for official or public purposes and that are constructed together with the construction of the rental housing under item (xiii) or (xvi) of that paragraph, or with the preparation of sites or the development of building land in the case of carrying out the services prescribed in items (i) through (iii) of that paragraph, those specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **十二**  地方住宅供給公社が地方住宅供給公社法（昭和四十年法律第百二十四号）第二十一条第一項又は第三項第二号若しくは第四号に規定する業務の用に供する土地及び同項第一号の住宅の建設又は同項第二号の宅地の取得若しくは造成と併せ、同項第六号に規定する業務として土地又は家屋で国又は地方公共団体が公用又は公共の用に供するものを取得し、若しくは造成し、又は建設する場合における当該土地及び家屋
      <sup>art-73-4/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-12</sup>
      Land that a Local Housing Corporation uses for the services prescribed in Article 21, paragraph (1), or paragraph (3), item (ii) or (iv) of the Local Housing Corporation Act (Act No. 124 of 1965), and the land and houses in the case where, together with the construction of housing under paragraph (3), item (i) of that Article or the acquisition or development of building land under item (ii) of that paragraph, it acquires, develops, or constructs, as the services prescribed in item (vi) of that paragraph, land or houses that the State or a local government uses for official or public purposes;
      <sup>machine translation, not official</sup>

      **十三**  独立行政法人労働者健康安全機構が独立行政法人労働者健康安全機構法（平成十四年法律第百七十一号）第十二条第一項第一号、第三号、第四号又は第七号に規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-13 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-13</sup>
      Real property specified by Cabinet Order that the incorporated administrative agency Japan Organization of Occupational Health and Safety uses for the services prescribed in Article 12, paragraph (1), item (i), (iii), (iv), or (vii) of the Act on the Japan Organization of Occupational Health and Safety, Independent Administrative Agency (Act No. 171 of 2002);
      <sup>machine translation, not official</sup>

      **十四**  独立行政法人日本芸術文化振興会が独立行政法人日本芸術文化振興会法（平成十四年法律第百六十三号）第十四条第一項第一号から第五号までに規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-14 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-14</sup>
      Real property specified by Cabinet Order that the incorporated administrative agency Japan Arts Council uses for the services prescribed in Article 14, paragraph (1), items (i) through (v) of the Act on the Japan Arts Council, Independent Administrative Agency (Act No. 163 of 2002);
      <sup>machine translation, not official</sup>

      **十五**  独立行政法人日本スポーツ振興センターが独立行政法人日本スポーツ振興センター法（平成十四年法律第百六十二号）第十五条第一項第一号に規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-15 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-15</sup>
      Real property specified by Cabinet Order that the incorporated administrative agency National Agency for the Advancement of Sports and Health uses for the services prescribed in Article 15, paragraph (1), item (i) of the Act on the National Agency for the Advancement of Sports and Health, Independent Administrative Agency (Act No. 162 of 2002);
      <sup>machine translation, not official</sup>

      **十六**  削除
      <sup>art-73-4/par-1/item-16 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-16</sup>

      **十七**  独立行政法人高齢・障害・求職者雇用支援機構が独立行政法人高齢・障害・求職者雇用支援機構法（平成十四年法律第百六十五号）第十四条第一項第四号若しくは第七号又は附則第五条第三項第三号に規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-17 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-17 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-17</sup>
      Real property specified by Cabinet Order that the incorporated administrative agency Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers uses for the services prescribed in Article 14, paragraph (1), item (iv) or (vii), or Article 5, paragraph (3), item (iii) of the Supplementary Provisions, of the Act on the Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers, Incorporated Administrative Agency (Act No. 165 of 2002);
      <sup>machine translation, not official</sup>

      **十八**  国立研究開発法人科学技術振興機構が国立研究開発法人科学技術振興機構法（平成十四年法律第百五十八号）第二十三条第一項第一号、第三号（同項第一号に係る部分に限る。）、第八号イ又は第十号に規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-18 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-18</sup>
      Real property specified by Cabinet Order that the National Research and Development Agency Japan Science and Technology Agency uses for the services prescribed in Article 23, paragraph (1), item (i), item (iii) (limited to the part pertaining to item (i) of that paragraph), item (viii), (a), or item (x) of the Act on Japan Science and Technology Agency, National Research and Development Agency (Act No. 158 of 2002);
      <sup>machine translation, not official</sup>

      **十九及び二十**  削除
      <sup>art-73-4/par-1/item-19-to-20 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-19-to-20 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-19-to-20</sup>

      **二十一**  独立行政法人中小企業基盤整備機構が独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第二号に規定する業務の用に供する不動産で政令で定めるもの及び中心市街地の活性化に関する法律（平成十年法律第九十二号）第三十九条第一項の業務（政令で定めるものに限る。）の用に供する土地
      <sup>art-73-4/par-1/item-21 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-21 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-21</sup>
      Real property specified by Cabinet Order that the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN uses for the services prescribed in Article 15, paragraph (1), item (ii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002), and land used for the services under Article 39, paragraph (1) of the Act on Vitalization in City Center (Act No. 92 of 1998) (limited to those specified by Cabinet Order);
      <sup>machine translation, not official</sup>

      **二十二**  削除
      <sup>art-73-4/par-1/item-22 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-22 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-22</sup>

      **二十三**  成田国際空港株式会社が成田国際空港株式会社法（平成十五年法律第百二十四号）第五条第一項第一号、第二号又は第四号に規定する事業の用に供する不動産で政令で定めるもの、新関西国際空港株式会社が関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律（平成二十三年法律第五十四号）第九条第一項第一号、第二号又は第四号に規定する事業の用に供する不動産で政令で定めるもの及び同法第十二条第一項第一号に規定する指定会社が同項第二号に掲げる事業の用に供する不動産で政令で定めるもの並びに中部国際空港の設置及び管理に関する法律（平成十年法律第三十六号）第四条第二項に規定する指定会社が同法第六条第一項第一号又は第二号に規定する事業の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-23 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-23 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-23</sup>
      Real property specified by Cabinet Order that Narita International Airport Corporation uses for the business prescribed in Article 5, paragraph (1), item (i), (ii), or (iv) of the Narita International Airport Corporation Act (Act No. 124 of 2003), real property specified by Cabinet Order that New Kansai International Airport Company, Limited uses for the business prescribed in Article 9, paragraph (1), item (i), (ii), or (iv) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport (Act No. 54 of 2011), and real property specified by Cabinet Order that a designated company prescribed in Article 12, paragraph (1), item (i) of that Act uses for the business listed in item (ii) of that paragraph; and real property specified by Cabinet Order that a designated company prescribed in Article 4, paragraph (2) of the Act on Establishment and Management of Central Japan International Airport (Act No. 36 of 1998) uses for the business prescribed in Article 6, paragraph (1), item (i) or (ii) of that Act;
      <sup>machine translation, not official</sup>

      **二十四**  削除
      <sup>art-73-4/par-1/item-24 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-24 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-24</sup>

      **二十五**  独立行政法人国際協力機構が独立行政法人国際協力機構法（平成十四年法律第百三十六号）第十三条第一項第一号イ若しくはロ、第四号イ、ロ若しくはニ又は第五号イに規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-25 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-25 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-25</sup>
      Real property specified by Cabinet Order that the incorporated administrative agency Japan International Cooperation Agency uses for the services prescribed in Article 13, paragraph (1), item (i), (a) or (b), item (iv), (a), (b), or (d), or item (v), (a) of the Act on the Japan International Cooperation Agency, Independent Administrative Agency (Act No. 136 of 2002);
      <sup>machine translation, not official</sup>

      **二十六**  国立研究開発法人宇宙航空研究開発機構が国立研究開発法人宇宙航空研究開発機構法（平成十四年法律第百六十一号）第十八条第一号から第四号までに規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-26 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-26 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-26</sup>
      Real property specified by Cabinet Order that the National Research and Development Agency Japan Aerospace Exploration Agency uses for the services prescribed in Article 18, items (i) through (iv) of the Act on the Japan Aerospace Exploration Agency, National Research and Development Agency (Act No. 161 of 2002);
      <sup>machine translation, not official</sup>

      **二十七**  国立研究開発法人海洋研究開発機構が国立研究開発法人海洋研究開発機構法（平成十五年法律第九十五号）第十七条第一号、第三号、第四号又は第六号に規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-27 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-27 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-27</sup>
      Real property specified by Cabinet Order that the National Research and Development Agency Japan Agency for Marine-Earth Science and Technology uses for the services prescribed in Article 17, item (i), (iii), (iv), or (vi) of the Act on the Japan Agency for Marine-Earth Science and Technology, National Research and Development Agency (Act No. 95 of 2003);
      <sup>machine translation, not official</sup>

      **二十八**  独立行政法人国民生活センターが独立行政法人国民生活センター法（平成十四年法律第百二十三号）第十条第一号から第五号までに規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-28 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-28 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-28</sup>
      Real property specified by Cabinet Order that the incorporated administrative agency National Consumer Affairs Center of Japan uses for the services prescribed in Article 10, items (i) through (v) of the Act on National Consumer Affairs Center of Japan (Act No. 123 of 2002);
      <sup>machine translation, not official</sup>

      **二十九**  削除
      <sup>art-73-4/par-1/item-29 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-29 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-29</sup>

      **三十**  日本下水道事業団が日本下水道事業団法（昭和四十七年法律第四十一号）第二十六条第一項第七号又は第八号に規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-30 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-30 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-30</sup>
      Real property specified by Cabinet Order that the Japan Sewerage Works Agency uses for the services prescribed in Article 26, paragraph (1), item (vii) or (viii) of the Act on the Japan Sewerage Works Agency (Act No. 41 of 1972);
      <sup>machine translation, not official</sup>

      **三十一**  商工会議所又は日本商工会議所が商工会議所法（昭和二十八年法律第百四十三号）第九条又は第六十五条に規定する事業の用に供する不動産及び商工会又は都道府県商工会連合会若しくは全国商工会連合会が商工会法（昭和三十五年法律第八十九号）第十一条又は第五十五条の八第一項若しくは第二項に規定する事業の用に供する不動産で、政令で定めるもの
      <sup>art-73-4/par-1/item-31 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-31 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-31</sup>
      Real property specified by Cabinet Order, among real property that a chamber of commerce and industry or the Japan Chamber of Commerce and Industry uses for the business prescribed in Article 9 or Article 65 of the Chambers of Commerce and Industry Act (Act No. 143 of 1953) and real property that a commerce and industry association, a prefectural federation of commerce and industry associations, or the National Federation of Commerce and Industry Associations uses for the business prescribed in Article 11 or Article 55-8, paragraph (1) or (2) of the Commerce and Industry Association Act (Act No. 89 of 1960);
      <sup>machine translation, not official</sup>

      **三十二**  国立研究開発法人農業・食品産業技術総合研究機構が国立研究開発法人農業・食品産業技術総合研究機構法（平成十一年法律第百九十二号。以下この号において「機構法」という。）第十四条第一項第一号に規定する業務（農業機械化促進法を廃止する等の法律（平成二十九年法律第十九号）第一条の規定による廃止前の農業機械化促進法（昭和二十八年法律第二百五十二号）第十六条第一項第一号及び第三号から第五号までに規定する業務に該当するものを除く。）又は機構法第十四条第一項第二号から第四号まで若しくは第二項から第四項までに規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-32 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-32 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-32</sup>
      Real property specified by Cabinet Order that the National Research and Development Agency National Agriculture and Food Research Organization uses for the services prescribed in Article 14, paragraph (1), item (i) of the Act on the National Agriculture and Food Research Organization, National Research and Development Agency (Act No. 192 of 1999; hereinafter in this item referred to as the "Act on the National Agriculture and Food Research Organization, National Research and Development Agency") (excluding those falling under the services prescribed in Article 16, paragraph (1), items (i) and (iii) through (v) of the Act on Promotion of Agricultural Mechanization (Act No. 252 of 1953) prior to its repeal under the provisions of Article 1 of the Act on the Abolition, etc. of the Act on Promotion of Agricultural Mechanization (Act No. 19 of 2017)), or for the services prescribed in Article 14, paragraph (1), items (ii) through (iv) or paragraphs (2) through (4) of the Act on the National Agriculture and Food Research Organization, National Research and Development Agency;
      <sup>machine translation, not official</sup>

      **三十三**  国立研究開発法人水産研究・教育機構が国立研究開発法人水産研究・教育機構法（平成十一年法律第百九十九号）第十二条第一項第一号から第五号までに規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-33 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-33 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-33</sup>
      Real property specified by Cabinet Order that the National Research and Development Agency Japan Fisheries Research and Education Agency uses for the services prescribed in Article 12, paragraph (1), items (i) through (v) of the Act on the Japan Fisheries Research and Education Agency, National Research and Development Agency (Act No. 199 of 1999);
      <sup>machine translation, not official</sup>

      **三十四**  国立研究開発法人情報通信研究機構が国立研究開発法人情報通信研究機構法（平成十一年法律第百六十二号）第十四条第一項第一号から第八号までに規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-34 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-34 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-34</sup>
      Real property specified by Cabinet Order that the National Research and Development Agency National Institute of Information and Communications Technology uses for the services prescribed in Article 14, paragraph (1), items (i) through (viii) of the Act on the National Institute of Information and Communications Technology, National Research and Development Agency (Act No. 162 of 1999);
      <sup>machine translation, not official</sup>

      **三十五**  独立行政法人日本学生支援機構が独立行政法人日本学生支援機構法（平成十五年法律第九十四号）第十三条第一項第三号に規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-35 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-35 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-35</sup>
      Real property specified by Cabinet Order that the incorporated administrative agency Japan Student Services Organization uses for the services prescribed in Article 13, paragraph (1), item (iii) of the Act on the Japan Student Services Organization, Independent Administrative Agency (Act No. 94 of 2003);
      <sup>machine translation, not official</sup>

      **三十六**  日本司法支援センターが総合法律支援法（平成十六年法律第七十四号）第三十条第一項に規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-36 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-36 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-36</sup>
      Real property specified by Cabinet Order that the Japan Legal Support Center uses for the services prescribed in Article 30, paragraph (1) of the Comprehensive Legal Support Act (Act No. 74 of 2004);
      <sup>machine translation, not official</sup>

      **三十七**  国立研究開発法人森林研究・整備機構が国立研究開発法人森林研究・整備機構法（平成十一年法律第百九十八号）第十三条第一項第一号から第三号まで又は第二項第一号に規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-37 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-37 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-37</sup>
      Real property specified by Cabinet Order that the National Research and Development Agency Forest Research and Management Organization uses for the services prescribed in Article 13, paragraph (1), items (i) through (iii) or paragraph (2), item (i) of the Act on the National Research and Development Agency, Forest Research and Management Organization (Act No. 198 of 1999);
      <sup>machine translation, not official</sup>

      **三十八**  特定建設線（全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第四条第一項に規定する基本計画に定められた同項に規定する建設線のうち政令で定めるものをいう。）の同法第六条第一項に規定する建設主体として同項の規定により国土交通大臣が指名した法人が同法第九条第一項の規定による国土交通大臣の認可を受けた当該特定建設線の工事実施計画に係る同法第二条に規定する新幹線鉄道の鉄道事業法（昭和六十一年法律第九十二号）第八条第一項に規定する鉄道施設の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-38 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-38 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-38</sup>
      Real property specified by Cabinet Order that a juridical person designated by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of Article 6, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 71 of 1970) as the entity undertaking the construction prescribed in that paragraph of a specified construction line (meaning, among the construction lines prescribed in Article 4, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act that are set forth in the basic plan prescribed in that paragraph, those specified by Cabinet Order) uses for the railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act (Act No. 92 of 1986) of the Shinkansen railway prescribed in Article 2 of the Nationwide Shinkansen Railways Construction and Improvement Act that relate to the construction implementation plan of that specified construction line approved by the Minister of Land, Infrastructure, Transport and Tourism under Article 9, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act;
      <sup>machine translation, not official</sup>

      **三十九**  国立研究開発法人医薬基盤・健康・栄養研究所が国立研究開発法人医薬基盤・健康・栄養研究所法（平成十六年法律第百三十五号）第十五条第一項第四号から第六号まで又は第二項に規定する業務の用に供する不動産で政令で定めるもの
      <sup>art-73-4/par-1/item-39 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-39 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-39</sup>
      Real property specified by Cabinet Order that the National Research and Development Agency National Institutes of Biomedical Innovation, Health and Nutrition uses for the services prescribed in Article 15, paragraph (1), items (iv) through (vi) or paragraph (2) of the Act on the National Institutes of Biomedical Innovation, Health and Nutrition, National Research and Development Agency (Act No. 135 of 2004).
      <sup>machine translation, not official</sup>

    **第二項**  道府県は、外国の政府が不動産を次に掲げる施設の用に供する不動産として使用するために取得した場合においては、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。ただし、第三号に掲げる施設の用に供する不動産については、外国が不動産取得税に相当する税を当該外国において日本国の同号に掲げる施設の用に供する不動産の取得に対して課する場合においては、この限りでない。
    <sup>art-73-4/par-2 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-2</sup>
    Where a foreign government has acquired real property for use as real property for the facilities listed below, prefectures may not impose real property acquisition tax on the acquisition of that real property; provided, however, that this does not apply to real property for the facilities listed in item (iii) where a foreign country imposes in that country a tax equivalent to real property acquisition tax on the acquisition of real property of Japan used for the facilities listed in that item.
    <sup>machine translation, not official</sup>

      **一**  大使館、公使館又は領事館
      <sup>art-73-4/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-2/item-1</sup>
      Embassies, legations, or consulates;
      <sup>machine translation, not official</sup>

      **二**  専ら大使館、公使館若しくは領事館の長又は大使館若しくは公使館の職員の居住の用に供する施設
      <sup>art-73-4/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-2/item-2</sup>
      Facilities used exclusively as residences of the heads of embassies, legations, or consulates, or of the staff of embassies or legations;
      <sup>machine translation, not official</sup>

      **三**  専ら領事館の職員の居住の用に供する施設
      <sup>art-73-4/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-2/item-3</sup>
      Facilities used exclusively as residences of the staff of consulates.
      <sup>machine translation, not official</sup>

    **第三項**  道府県は、公共の用に供する道路の用に供するために不動産を取得した場合における当該不動産の取得又は保安林、墓地若しくは公共の用に供する運河用地、水道用地、用悪水路、ため池、堤とう若しくは井溝の用に供するために土地を取得した場合における当該土地（保安林の用に供するために取得した土地については、森林の保健機能の増進に関する特別措置法（平成元年法律第七十一号）第二条第二項第二号に規定する施設の用に供する土地で政令で定めるものを除く。）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。
    <sup>art-73-4/par-3 · https://japanlaw.org/ja/local-tax-act/art-73-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-3</sup>
    Prefectures may not impose real property acquisition tax on the acquisition of real property in the case where it is acquired for use as a road for public use, or on the acquisition of land in the case where it is acquired for use as a protection forest, a cemetery, or a canal site, waterworks site, irrigation and drainage channel, reservoir, embankment, or ditch for public use (for land acquired for use as a protection forest, excluding land specified by Cabinet Order that is used for the facilities prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures concerning Improvement of Public Health Function of Forests (Act No. 71 of 1989)).
    <sup>machine translation, not official</sup>

---

## Cites
- art-73-4/par-1/item-2: 宗教法人法（昭和二十六年法律第百二十六号）第三条 → e-Gov law 326AC0000000126, 第三条 (Article 3), art-3 — not held in this collection
- art-73-4/par-1/item-3: 私立学校法第百五十二条第五項 → e-Gov law 324AC0000000270, 第百五十二条第五項 (Article 152, paragraph (5)), art-152/par-5 — not held in this collection
- art-73-4/par-1/item-3: この号 → 地方税法 第七十三条の四第一項第三号 (Article 73-4, paragraph (1), item (iii)), art-73-4/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-3
- art-73-4/par-1/item-3: 第四号の四 → 地方税法 第七十三条の四第一項第四号の四 (Article 73-4, paragraph (1), item (iv-4)), art-73-4/par-1/item-4-4 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-4
- art-73-4/par-1/item-3: 学校教育法（昭和二十二年法律第二十六号）第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/ja/school-education-act/art-1 · https://japanlaw.org/l/322AC0000000026/art-1
- art-73-4/par-1/item-3: 同法第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/school-education-act/art-124 · https://japanlaw.org/l/322AC0000000026/art-124
- art-73-4/par-1/item-3: 職業能力開発促進法（昭和四十四年法律第六十四号）第二十四条 → e-Gov law 344AC0000000064, 第二十四条 (Article 24), art-24 — not held in this collection
- art-73-4/par-1/item-3: 博物館法第二条第一項 → e-Gov law 326AC1000000285, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-73-4/par-1/item-3-2: 医療法第三十一条 → 医療法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/medical-care-act/art-31 · https://japanlaw.org/l/323AC0000000205/art-31
- art-73-4/par-1/item-3-2: 法人税法第二条第九号の二 → 法人税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9-2
- art-73-4/par-1/item-3-2: この号 → 地方税法 第七十三条の四第一項第三号の二 (Article 73-4, paragraph (1), item (iii-2)), art-73-4/par-1/item-3-2 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-3-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-3-2
- art-73-4/par-1/item-4: 次号から第四号の七まで → 地方税法 第七十三条の四第一項第五号 (Article 73-4, paragraph (1), item (v)), art-73-4/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-5
- art-73-4/par-1/item-4: 生活保護法第三十八条第一項 → 生活保護法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/public-assistance-act/art-38/par-1 · https://japanlaw.org/l/325AC0000000144/art-38/par-1
- art-73-4/par-1/item-4-2: 児童福祉法第六条の三第十項 → e-Gov law 322AC0000000164, 第六条の三第十項 (Article 6-3, paragraph (10)), art-6-3/par-10 — not held in this collection
- art-73-4/par-1/item-4-3: 児童福祉法第七条第一項 → e-Gov law 322AC0000000164, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-73-4/par-1/item-4-3: 次号 → 地方税法 第七十三条の四第一項第四号の四 (Article 73-4, paragraph (1), item (iv-4)), art-73-4/par-1/item-4-4 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-4
- art-73-4/par-1/item-4-4: 就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第六項 → e-Gov law 418AC0000000077, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-73-4/par-1/item-4-5: 老人福祉法第五条の三 → e-Gov law 338AC0000000133, 第五条の三 (Article 5-3), art-5-3 — not held in this collection
- art-73-4/par-1/item-4-6: 障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項 → e-Gov law 417AC0000000123, 第五条第十一項 (Article 5, paragraph (11)), art-5/par-11 — not held in this collection
- art-73-4/par-1/item-4-7: 第四号から前号まで → 地方税法 第七十三条の四第一項第四号 (Article 73-4, paragraph (1), item (iv)), art-73-4/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4
- art-73-4/par-1/item-4-7: 第四号から前号まで → 地方税法 第七十三条の四第一項第四号の二 (Article 73-4, paragraph (1), item (iv-2)), art-73-4/par-1/item-4-2 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-2
- art-73-4/par-1/item-4-7: 第四号から前号まで → 地方税法 第七十三条の四第一項第四号の三 (Article 73-4, paragraph (1), item (iv-3)), art-73-4/par-1/item-4-3 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-3 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-3
- art-73-4/par-1/item-4-7: 第四号から前号まで → 地方税法 第七十三条の四第一項第四号の四 (Article 73-4, paragraph (1), item (iv-4)), art-73-4/par-1/item-4-4 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-4
- art-73-4/par-1/item-4-7: 第四号から前号まで → 地方税法 第七十三条の四第一項第四号の五 (Article 73-4, paragraph (1), item (iv-5)), art-73-4/par-1/item-4-5 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-5 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-5
- art-73-4/par-1/item-4-7: 第四号から前号まで → 地方税法 第七十三条の四第一項第四号の六 (Article 73-4, paragraph (1), item (iv-6)), art-73-4/par-1/item-4-6 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-6 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-6
- art-73-4/par-1/item-4-7: 社会福祉法第二条第一項 → e-Gov law 326AC0000000045, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-73-4/par-1/item-4-7: 同条第三項第一号の二 → e-Gov law 326AC0000000045, 第二条第三項第一号の二 (Article 2, paragraph (3), item (i-2)), art-2/par-3/item-1-2 — not held in this collection
- art-73-4/par-1/item-4-8: 更生保護事業法（平成七年法律第八十六号）第二条第一項 → e-Gov law 407AC0000000086, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-73-4/par-1/item-4-9: 介護保険法第百十五条の四十七第一項 → 介護保険法 第百十五条の四十七第一項 (Article 115-47, paragraph (1)), art-115-47/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-115-47/par-1 · https://japanlaw.org/l/409AC0000000123/art-115-47/par-1
- art-73-4/par-1/item-4-9: 同法第百十五条の四十六第一項 → 介護保険法 第百十五条の四十六第一項 (Article 115-46, paragraph (1)), art-115-46/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-115-46/par-1 · https://japanlaw.org/l/409AC0000000123/art-115-46/par-1
- art-73-4/par-1/item-4-10: 児童福祉法第三十四条の十五第二項 → e-Gov law 322AC0000000164, 第三十四条の十五第二項 (Article 34-15, paragraph (2)), art-34-15/par-2 — not held in this collection
- art-73-4/par-1/item-4-10: 同法第六条の三第十二項 → e-Gov law 322AC0000000164, 第六条の三第十二項 (Article 6-3, paragraph (12)), art-6-3/par-12 — not held in this collection
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第三号の二 (Article 73-4, paragraph (1), item (iii-2)), art-73-4/par-1/item-3-2 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-3-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-3-2
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号 (Article 73-4, paragraph (1), item (iv)), art-73-4/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号の二 (Article 73-4, paragraph (1), item (iv-2)), art-73-4/par-1/item-4-2 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-2
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号の三 (Article 73-4, paragraph (1), item (iv-3)), art-73-4/par-1/item-4-3 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-3 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-3
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号の四 (Article 73-4, paragraph (1), item (iv-4)), art-73-4/par-1/item-4-4 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-4
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号の五 (Article 73-4, paragraph (1), item (iv-5)), art-73-4/par-1/item-4-5 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-5 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-5
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号の六 (Article 73-4, paragraph (1), item (iv-6)), art-73-4/par-1/item-4-6 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-6 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-6
- art-73-4/par-1/item-5: 第三号の二から第四号の七まで → 地方税法 第七十三条の四第一項第四号の七 (Article 73-4, paragraph (1), item (iv-7)), art-73-4/par-1/item-4-7 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-7 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-7
- art-73-4/par-1/item-6: 独立行政法人国立重度知的障害者総合施設のぞみの園法（平成十四年法律第百六十七号）第十一条第一号 → e-Gov law 414AC0000000167, 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-6: 第二号 → e-Gov law 414AC0000000167, 第十一条第一項第二号 (Article 11, paragraph (1), item (ii)), art-11/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-8-2: 医療法第四十二条の二第一項 → 医療法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/ja/medical-care-act/art-42-2/par-1 · https://japanlaw.org/l/323AC0000000205/art-42-2/par-1
- art-73-4/par-1/item-8-2: 同項第四号 → 医療法 第四十二条の二第一項第四号 (Article 42-2, paragraph (1), item (iv)), art-42-2/par-1/item-4 — https://japanlaw.org/ja/medical-care-act/art-42-2/par-1/item-4 · https://japanlaw.org/l/323AC0000000205/art-42-2/par-1/item-4
- art-73-4/par-1/item-8-2: 同項第五号 → 医療法 第四十二条の二第一項第五号 (Article 42-2, paragraph (1), item (v)), art-42-2/par-1/item-5 — https://japanlaw.org/ja/medical-care-act/art-42-2/par-1/item-5 · https://japanlaw.org/l/323AC0000000205/art-42-2/par-1/item-5
- art-73-4/par-1/item-9: 農業保険法（昭和二十二年法律第百八十五号）第百三十一条第一項 → e-Gov law 322AC0000000185, 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — not held in this collection
- art-73-4/par-1/item-9: 同法第百七十二条 → e-Gov law 322AC0000000185, 第百七十二条 (Article 172), art-172 — not held in this collection
- art-73-4/par-1/item-9: 第百七十四条 → e-Gov law 322AC0000000185, 第百七十四条 (Article 174), art-174 — not held in this collection
- art-73-4/par-1/item-9: 第百八十七条 → e-Gov law 322AC0000000185, 第百八十七条 (Article 187), art-187 — not held in this collection
- art-73-4/par-1/item-10: 独立行政法人自動車事故対策機構法（平成十四年法律第百八十三号）第十三条第三号 → e-Gov law 414AC0000000183, 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — not held in this collection
- art-73-4/par-1/item-11: 独立行政法人都市再生機構法（平成十五年法律第百号）第十一条第一項第一号から第三号まで → e-Gov law 415AC0000000100, 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-11: 第七号 → e-Gov law 415AC0000000100, 第十一条第一項第七号 (Article 11, paragraph (1), item (vii)), art-11/par-1/item-7 — not held in this collection
- art-73-4/par-1/item-11: 第十五号 → e-Gov law 415AC0000000100, 第十一条第一項第十五号 (Article 11, paragraph (1), item (xv)), art-11/par-1/item-15 — not held in this collection
- art-73-4/par-1/item-11: 同項第十三号 → e-Gov law 415AC0000000100, 第十一条第一項第十三号 (Article 11, paragraph (1), item (xiii)), art-11/par-1/item-13 — not held in this collection
- art-73-4/par-1/item-11: 第十六号 → e-Gov law 415AC0000000100, 第十一条第一項第十六号 (Article 11, paragraph (1), item (xvi)), art-11/par-1/item-16 — not held in this collection
- art-73-4/par-1/item-12: 地方住宅供給公社法（昭和四十年法律第百二十四号）第二十一条第一項 → e-Gov law 340AC0000000124, 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — not held in this collection
- art-73-4/par-1/item-12: 第三項第二号 → e-Gov law 340AC0000000124, 第二十一条第三項第二号 (Article 21, paragraph (3), item (ii)), art-21/par-3/item-2 — not held in this collection
- art-73-4/par-1/item-12: 第四号 → e-Gov law 340AC0000000124, 第二十一条第三項第四号 (Article 21, paragraph (3), item (iv)), art-21/par-3/item-4 — not held in this collection
- art-73-4/par-1/item-12: 同項第一号 → e-Gov law 340AC0000000124, 第二十一条第三項第一号 (Article 21, paragraph (3), item (i)), art-21/par-3/item-1 — not held in this collection
- art-73-4/par-1/item-12: 同項第六号 → e-Gov law 340AC0000000124, 第二十一条第三項第六号 (Article 21, paragraph (3), item (vi)), art-21/par-3/item-6 — not held in this collection
- art-73-4/par-1/item-13: 独立行政法人労働者健康安全機構法（平成十四年法律第百七十一号）第十二条第一項第一号 → e-Gov law 414AC0000000171, 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-13: 第三号 → e-Gov law 414AC0000000171, 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — not held in this collection
- art-73-4/par-1/item-13: 第四号 → e-Gov law 414AC0000000171, 第十二条第一項第四号 (Article 12, paragraph (1), item (iv)), art-12/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-13: 第七号 → e-Gov law 414AC0000000171, 第十二条第一項第七号 (Article 12, paragraph (1), item (vii)), art-12/par-1/item-7 — not held in this collection
- art-73-4/par-1/item-14: 独立行政法人日本芸術文化振興会法（平成十四年法律第百六十三号）第十四条第一項第一号から第五号まで → e-Gov law 414AC0000000163, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-15: 独立行政法人日本スポーツ振興センター法（平成十四年法律第百六十二号）第十五条第一項第一号 → e-Gov law 414AC0000000162, 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-17: 独立行政法人高齢・障害・求職者雇用支援機構法（平成十四年法律第百六十五号）第十四条第一項第四号 → e-Gov law 414AC0000000165, 第十四条第一項第四号 (Article 14, paragraph (1), item (iv)), art-14/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-17: 第七号 → e-Gov law 414AC0000000165, 第十四条第一項第七号 (Article 14, paragraph (1), item (vii)), art-14/par-1/item-7 — not held in this collection
- art-73-4/par-1/item-18: 国立研究開発法人科学技術振興機構法（平成十四年法律第百五十八号）第二十三条第一項第一号 → e-Gov law 414AC0000000158, 第二十三条第一項第一号 (Article 23, paragraph (1), item (i)), art-23/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-18: 第三号 → e-Gov law 414AC0000000158, 第二十三条第一項第三号 (Article 23, paragraph (1), item (iii)), art-23/par-1/item-3 — not held in this collection
- art-73-4/par-1/item-18: 第八号 → e-Gov law 414AC0000000158, 第二十三条第一項第八号 (Article 23, paragraph (1), item (viii)), art-23/par-1/item-8 — not held in this collection
- art-73-4/par-1/item-18: 第十号 → e-Gov law 414AC0000000158, 第二十三条第一項第十号 (Article 23, paragraph (1), item (x)), art-23/par-1/item-10 — not held in this collection
- art-73-4/par-1/item-21: 独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第二号 → e-Gov law 414AC0000000147, 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-21: 中心市街地の活性化に関する法律（平成十年法律第九十二号）第三十九条第一項 → e-Gov law 410AC0000000092, 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — not held in this collection
- art-73-4/par-1/item-23: 成田国際空港株式会社法（平成十五年法律第百二十四号）第五条第一項第一号 → e-Gov law 415AC0000000124, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-23: 第二号 → e-Gov law 415AC0000000124, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-23: 第四号 → e-Gov law 415AC0000000124, 第五条第一項第四号 (Article 5, paragraph (1), item (iv)), art-5/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-23: 関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律（平成二十三年法律第五十四号）第九条第一項第一号 → e-Gov law 423AC0000000054, 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-23: 第二号 → e-Gov law 423AC0000000054, 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-23: 第四号 → e-Gov law 423AC0000000054, 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-23: 同法第十二条第一項第一号 → e-Gov law 423AC0000000054, 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-23: 同項第二号 → e-Gov law 423AC0000000054, 第十二条第一項第二号 (Article 12, paragraph (1), item (ii)), art-12/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-23: 中部国際空港の設置及び管理に関する法律（平成十年法律第三十六号）第四条第二項 → e-Gov law 410AC0000000036, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- art-73-4/par-1/item-23: 同法第六条第一項第一号 → e-Gov law 410AC0000000036, 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-23: 第二号 → e-Gov law 410AC0000000036, 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-25: 独立行政法人国際協力機構法（平成十四年法律第百三十六号）第十三条第一項第一号 → e-Gov law 414AC0000000136, 第十三条第一項第一号 (Article 13, paragraph (1), item (i)), art-13/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-25: 第四号 → e-Gov law 414AC0000000136, 第十三条第一項第四号 (Article 13, paragraph (1), item (iv)), art-13/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-25: 第五号 → e-Gov law 414AC0000000136, 第十三条第一項第五号 (Article 13, paragraph (1), item (v)), art-13/par-1/item-5 — not held in this collection
- art-73-4/par-1/item-26: 国立研究開発法人宇宙航空研究開発機構法（平成十四年法律第百六十一号）第十八条第一号から第四号まで → e-Gov law 414AC0000000161, 第十八条第一項第一号 (Article 18, paragraph (1), item (i)), art-18/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-27: 国立研究開発法人海洋研究開発機構法（平成十五年法律第九十五号）第十七条第一号 → e-Gov law 415AC0000000095, 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-27: 第三号 → e-Gov law 415AC0000000095, 第十七条第一項第三号 (Article 17, paragraph (1), item (iii)), art-17/par-1/item-3 — not held in this collection
- art-73-4/par-1/item-27: 第四号 → e-Gov law 415AC0000000095, 第十七条第一項第四号 (Article 17, paragraph (1), item (iv)), art-17/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-27: 第六号 → e-Gov law 415AC0000000095, 第十七条第一項第六号 (Article 17, paragraph (1), item (vi)), art-17/par-1/item-6 — not held in this collection
- art-73-4/par-1/item-28: 独立行政法人国民生活センター法（平成十四年法律第百二十三号）第十条第一号から第五号まで → e-Gov law 414AC0000000123, 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-30: 日本下水道事業団法（昭和四十七年法律第四十一号）第二十六条第一項第七号 → e-Gov law 347AC0000000041, 第二十六条第一項第七号 (Article 26, paragraph (1), item (vii)), art-26/par-1/item-7 — not held in this collection
- art-73-4/par-1/item-30: 第八号 → e-Gov law 347AC0000000041, 第二十六条第一項第八号 (Article 26, paragraph (1), item (viii)), art-26/par-1/item-8 — not held in this collection
- art-73-4/par-1/item-31: 商工会議所法（昭和二十八年法律第百四十三号）第九条 → e-Gov law 328AC1000000143, 第九条 (Article 9), art-9 — not held in this collection
- art-73-4/par-1/item-31: 第六十五条 → e-Gov law 328AC1000000143, 第六十五条 (Article 65), art-65 — not held in this collection
- art-73-4/par-1/item-31: 商工会法（昭和三十五年法律第八十九号）第十一条 → e-Gov law 335AC0000000089, 第十一条 (Article 11), art-11 — not held in this collection
- art-73-4/par-1/item-31: 第五十五条の八第一項 → e-Gov law 335AC0000000089, 第五十五条の八第一項 (Article 55-8, paragraph (1)), art-55-8/par-1 — not held in this collection
- art-73-4/par-1/item-31: 第二項 → e-Gov law 335AC0000000089, 第五十五条の八第二項 (Article 55-8, paragraph (2)), art-55-8/par-2 — not held in this collection
- art-73-4/par-1/item-32: 国立研究開発法人農業・食品産業技術総合研究機構法（平成十一年法律第百九十二号。以下この号において「機構法」という。）第十四条第一項第一号 → e-Gov law 411AC0000000192, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-32: 農業機械化促進法を廃止する等の法律（平成二十九年法律第十九号）第一条 → e-Gov law 429AC0000000019, 第一条 (Article 1), art-1 — not held in this collection
- art-73-4/par-1/item-32: 機構法第十四条第一項第二号から第四号まで → e-Gov law 411AC0000000192, 第十四条第一項第二号 (Article 14, paragraph (1), item (ii)), art-14/par-1/item-2 — not held in this collection
- art-73-4/par-1/item-32: 第二項から第四項まで → e-Gov law 411AC0000000192, 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — not held in this collection
- art-73-4/par-1/item-33: 国立研究開発法人水産研究・教育機構法（平成十一年法律第百九十九号）第十二条第一項第一号から第五号まで → e-Gov law 411AC0000000199, 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-34: 国立研究開発法人情報通信研究機構法（平成十一年法律第百六十二号）第十四条第一項第一号から第八号まで → e-Gov law 411AC0000000162, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-35: 独立行政法人日本学生支援機構法（平成十五年法律第九十四号）第十三条第一項第三号 → e-Gov law 415AC0000000094, 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — not held in this collection
- art-73-4/par-1/item-36: 総合法律支援法（平成十六年法律第七十四号）第三十条第一項 → e-Gov law 416AC0000000074, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection
- art-73-4/par-1/item-37: 国立研究開発法人森林研究・整備機構法（平成十一年法律第百九十八号）第十三条第一項第一号から第三号まで → e-Gov law 411AC0000000198, 第十三条第一項第一号 (Article 13, paragraph (1), item (i)), art-13/par-1/item-1 — not held in this collection
- art-73-4/par-1/item-37: 第二項第一号 → e-Gov law 411AC0000000198, 第十三条第二項第一号 (Article 13, paragraph (2), item (i)), art-13/par-2/item-1 — not held in this collection
- art-73-4/par-1/item-38: 全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第四条第一項 → e-Gov law 345AC1000000071, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-73-4/par-1/item-38: 同法第六条第一項 → e-Gov law 345AC1000000071, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-73-4/par-1/item-38: 同法第九条第一項 → e-Gov law 345AC1000000071, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-73-4/par-1/item-38: 同法第二条 → e-Gov law 345AC1000000071, 第二条 (Article 2), art-2 — not held in this collection
- art-73-4/par-1/item-38: 鉄道事業法（昭和六十一年法律第九十二号）第八条第一項 → e-Gov law 361AC0000000092, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-73-4/par-1/item-39: 国立研究開発法人医薬基盤・健康・栄養研究所法（平成十六年法律第百三十五号）第十五条第一項第四号から第六号まで → e-Gov law 416AC0000000135, 第十五条第一項第四号 (Article 15, paragraph (1), item (iv)), art-15/par-1/item-4 — not held in this collection
- art-73-4/par-1/item-39: 第二項 → e-Gov law 416AC0000000135, 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — not held in this collection
- art-73-4/par-2: 第三号 → 地方税法 第七十三条の四第二項第三号 (Article 73-4, paragraph (2), item (iii)), art-73-4/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-2/item-3
- art-73-4/par-3: 森林の保健機能の増進に関する特別措置法（平成元年法律第七十一号）第二条第二項第二号 → e-Gov law 401AC0000000071, 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

## Cited by

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

- 地方税法 第七十三条の四第一項第三号（用途による不動産取得税の非課税） — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-3
- 地方税法 第七十三条の四第一項第三号の二（用途による不動産取得税の非課税） — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-3-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-3-2
- 地方税法 第七十三条の四第一項第四号（用途による不動産取得税の非課税） — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4
- 地方税法 第七十三条の四第一項第四号の三（用途による不動産取得税の非課税） — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-3 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-3
- 地方税法 第七十三条の四第一項第四号の七（用途による不動産取得税の非課税） — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-7 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-7
- 地方税法 第七十三条の四第一項第五号（用途による不動産取得税の非課税） — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-5
- 地方税法 第七十三条の四第二項（用途による不動産取得税の非課税） — https://japanlaw.org/ja/local-tax-act/art-73-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-2
- 地方税法 第七十三条の二十八第一項（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-1 · https://japanlaw.org/l/325AC0000000226/art-73-28/par-1
- 地方税法 第五百八十六条第二項第二十九号（特別土地保有税の非課税） — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-29
- 地方税法 附則第四十一条第三項（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-41/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-3
- 地方税法 附則第四条第一項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-4/par-1
- 地方税法 附則第三条第一項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-3/par-1
- 地方税法 附則第十三条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3631-44/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13/par-1
- 地方税法 附則第十三条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13/par-3
- 地方税法 附則第五条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5/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 附則第二十一条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-3
- 地方税法 附則第八条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-2

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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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-074, 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