# 地方税法 / Local Tax Act — 第七十三条の五 (Article 73-5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-73-5. 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: 第七十三条の五 (Article 73-5)（土地開発公社の不動産の取得に対する不動産取得税の非課税） — address `art-73-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-5 - 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. --- ### 第七十三条の五（土地開発公社の不動産の取得に対する不動産取得税の非課税） — Non-Taxation of Real Property Acquisition Tax on the Acquisition of Real Property by Public Land Development Corporations caption: machine translation, not official art-73-5 · https://japanlaw.org/ja/local-tax-act/art-73-5 · https://japanlaw.org/l/325AC0000000226/art-73-5 **第一項** 道府県は、土地開発公社が公有地の拡大の推進に関する法律（昭和四十七年法律第六十六号）第十七条第一項第一号若しくは第二号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を取得する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-73-5/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-5/par-1 Prefectures may not impose real property acquisition tax on the acquisition of real property in the case where a public land development corporation acquires real property specified by Cabinet Order that it uses for the services prescribed in Article 17, paragraph (1), item (i) or (ii), or paragraph (2), item (i) of the Act on Advancement of Expansion of Public Lands (Act No. 66 of 1972). machine translation, not official --- ## Cites - art-73-5/par-1: 公有地の拡大の推進に関する法律（昭和四十七年法律第六十六号）第十七条第一項第一号 → e-Gov law 347AC0000000066, 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-73-5/par-1: 第二号 → e-Gov law 347AC0000000066, 第十七条第一項第二号 (Article 17, paragraph (1), item (ii)), art-17/par-1/item-2 — not held in this collection - art-73-5/par-1: 第二項第一号 → e-Gov law 347AC0000000066, 第十七条第二項第一号 (Article 17, paragraph (2), item (i)), art-17/par-2/item-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261027T214204-074, 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