# 地方税法 / Local Tax Act — 第七十三条の六 (Article 73-6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-73-6. 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: 第七十三条の六 (Article 73-6)（土地改良事業の施行に伴う換地の取得等に対する不動産取得税の非課税） — address `art-73-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-6 - 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. --- ### 第七十三条の六（土地改良事業の施行に伴う換地の取得等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 Replotted Land, etc. Accompanying the Implementation of Land Improvement Projects caption: machine translation, not official art-73-6 · https://japanlaw.org/ja/local-tax-act/art-73-6 · https://japanlaw.org/l/325AC0000000226/art-73-6 **第一項** 道府県は、土地改良法による土地改良事業の施行に伴う換地の取得で政令で定めるもの又は同法による農用地の交換分合による土地の取得に対しては、不動産取得税を課することができない。 art-73-6/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-6/par-1 Prefectures may not impose real property acquisition tax on the acquisition of replotted land specified by Cabinet Order that accompanies the implementation of a land improvement project under the Land Improvement Act, or on the acquisition of land through the exchange and consolidation of agricultural land under that Act. machine translation, not official **第二項** 道府県は、土地収用法（昭和二十六年法律第二百十九号）第八十二条の規定によつて土地をもつて損失を補償された場合における当該土地の取得に対しては、不動産取得税を課することができない。 art-73-6/par-2 · https://japanlaw.org/ja/local-tax-act/art-73-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-6/par-2 Prefectures may not impose real property acquisition tax on the acquisition of land in the case where compensation for loss is made in the form of that land pursuant to the provisions of Article 82 of the Expropriation of Land Act (Act No. 219 of 1951). machine translation, not official **第三項** 道府県は、土地区画整理法による土地区画整理事業の施行に伴う換地の取得（農住組合法第八条第一項及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項において適用する土地区画整理法第百四条第一項又は第九項の規定による換地の取得を含む。）、同法第百四条第六項の規定により土地の共有持分を取得した場合における当該土地の共有持分の取得若しくは土地区画整理法第百四条第七項（農住組合法第八条第一項及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項において適用する場合を含む。）の規定により建築物の一部（その建築物の共用部分の共有持分を含む。以下この項において同じ。）及びその建築物の存する土地の共有持分を取得した場合における当該建築物の一部及びその建築物の存する土地の共有持分の取得又は土地区画整理法第百四条第十一項（農住組合法第八条第一項及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項において適用する場合並びに大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第二十一条第二項、地方拠点都市地域の整備及び産業業務施設の再配置の促進に関する法律（平成四年法律第七十六号）第二十八条第二項、被災市街地復興特別措置法（平成七年法律第十四号）第十七条第二項、中心市街地の活性化に関する法律第十六条第二項及び高齢者、障害者等の移動等の円滑化の促進に関する法律（平成十八年法律第九十一号）第三十九条第二項において準用する場合を含む。）の規定により保留地を取得した場合における当該保留地の取得に対しては、不動産取得税を課することができない。 art-73-6/par-3 · https://japanlaw.org/ja/local-tax-act/art-73-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-6/par-3 Prefectures may not impose real property acquisition tax on the acquisition of replotted land accompanying the implementation of a land readjustment project under the Land Readjustment Act (including the acquisition of replotted land under the provisions of Article 104, paragraph (1) or (9) of the Land Readjustment Act as applied under Article 8, paragraph (1) of the Farming and Residence Association Act and Article 46, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts), on the acquisition of a share of co-ownership in land in the case where it is acquired pursuant to the provisions of Article 104, paragraph (6) of the Land Readjustment Act, on the acquisition of a part of a building (including a share of co-ownership in the common portions of that building; the same applies hereinafter in this paragraph) and a share of co-ownership in the land on which that building stands in the case where they are acquired pursuant to the provisions of Article 104, paragraph (7) of the Land Readjustment Act (including as applied under Article 8, paragraph (1) of the Farming and Residence Association Act and Article 46, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts), or on the acquisition of reserved land in the case where it is acquired pursuant to the provisions of Article 104, paragraph (11) of the Land Readjustment Act (including as applied under Article 8, paragraph (1) of the Farming and Residence Association Act and Article 46, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts, and as applied mutatis mutandis under Article 21, paragraph (2) of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts, Article 28, paragraph (2) of the Act on Comprehensive Development of Regional Core Cities with Relocation of Office-Work Function (Act No. 76 of 1992), Article 17, paragraph (2) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (Act No. 14 of 1995), Article 16, paragraph (2) of the Act on Vitalization in City Center, and Article 39, paragraph (2) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (Act No. 91 of 2006)). machine translation, not official **第四項** 道府県は、大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第十六条第四項若しくは被災市街地復興特別措置法第十四条第四項の規定により土地の共有持分を取得した場合における当該土地の共有持分の取得又は同法第十五条第五項の規定により住宅若しくは住宅等を取得した場合における当該住宅若しくは住宅等の取得に対しては、不動産取得税を課することができない。 art-73-6/par-4 · https://japanlaw.org/ja/local-tax-act/art-73-6/par-4 · https://japanlaw.org/l/325AC0000000226/art-73-6/par-4 Prefectures may not impose real property acquisition tax on the acquisition of a share of co-ownership in land in the case where it is acquired pursuant to the provisions of Article 16, paragraph (4) of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts or Article 14, paragraph (4) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster, or on the acquisition of housing or housing, etc. in the case where it is acquired pursuant to the provisions of Article 15, paragraph (5) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster. machine translation, not official **第五項** 道府県は、大都市地域における住宅及び住宅地の供給の促進に関する特別措置法による住宅街区整備事業の施行に伴う換地の取得若しくは同法第八十三条において準用する土地区画整理法第百四条第七項の規定により施設住宅の一部等を取得した場合若しくは大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第九十条第二項の規定により施設住宅の一部若しくは施設住宅の敷地若しくはその共有持分を取得した場合（住宅街区整備事業を施行する者及び住宅街区整備組合の参加組合員以外の者が取得した場合に限る。）における当該施設住宅の一部等若しくは施設住宅の一部若しくは施設住宅の敷地若しくはその共有持分の取得で政令で定めるもの又は同法第八十三条において準用する土地区画整理法第百四条第十一項の規定により保留地を取得した場合における当該保留地の取得に対しては、不動産取得税を課することができない。 art-73-6/par-5 · https://japanlaw.org/ja/local-tax-act/art-73-6/par-5 · https://japanlaw.org/l/325AC0000000226/art-73-6/par-5 Prefectures may not impose real property acquisition tax on the acquisition, specified by Cabinet Order, of replotted land accompanying the implementation of a residential block improvement project under the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts, of a part of facility housing, etc. in the case where it is acquired pursuant to the provisions of Article 104, paragraph (7) of the Land Readjustment Act as applied mutatis mutandis under Article 83 of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts, or of a part of facility housing, the site of facility housing, or a share of co-ownership therein in the case where it is acquired pursuant to the provisions of Article 90, paragraph (2) of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (limited to the case where it is acquired by a person other than the person who implements the residential block improvement project and the participating members of the residential block improvement association), or on the acquisition of reserved land in the case where it is acquired pursuant to the provisions of Article 104, paragraph (11) of the Land Readjustment Act as applied mutatis mutandis under Article 83 of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts. machine translation, not official **第六項** 道府県は、新都市基盤整備法（昭和四十七年法律第八十六号）による新都市基盤整備事業の施行に伴う換地の取得に対しては、不動産取得税を課することができない。 art-73-6/par-6 · https://japanlaw.org/ja/local-tax-act/art-73-6/par-6 · https://japanlaw.org/l/325AC0000000226/art-73-6/par-6 Prefectures may not impose real property acquisition tax on the acquisition of replotted land accompanying the implementation of a new city infrastructure development project under the Act on Development of Infrastructures for New Cities (Act No. 86 of 1972). machine translation, not official --- ## Cites - art-73-6/par-2: 土地収用法（昭和二十六年法律第二百十九号）第八十二条 → e-Gov law 326AC0100000219, 第八十二条 (Article 82), art-82 — not held in this collection - art-73-6/par-3: 農住組合法第八条第一項 → e-Gov law 355AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection - art-73-6/par-3: 密集市街地における防災街区の整備の促進に関する法律第四十六条第一項 → e-Gov law 409AC0000000049, 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — not held in this collection - art-73-6/par-3: 土地区画整理法第百四条第一項 → e-Gov law 329AC0000000119, 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — not held in this collection - art-73-6/par-3: 第九項 → e-Gov law 329AC0000000119, 第百四条第九項 (Article 104, paragraph (9)), art-104/par-9 — not held in this collection - art-73-6/par-3: 同法第百四条第六項 → e-Gov law 329AC0000000119, 第百四条第六項 (Article 104, paragraph (6)), art-104/par-6 — not held in this collection - art-73-6/par-3: 土地区画整理法第百四条第七項 → e-Gov law 329AC0000000119, 第百四条第七項 (Article 104, paragraph (7)), art-104/par-7 — not held in this collection - art-73-6/par-3: この項 → 地方税法 第七十三条の六第三項 (Article 73-6, paragraph (3)), art-73-6/par-3 — https://japanlaw.org/ja/local-tax-act/art-73-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-6/par-3 - art-73-6/par-3: 土地区画整理法第百四条第十一項 → e-Gov law 329AC0000000119, 第百四条第十一項 (Article 104, paragraph (11)), art-104/par-11 — not held in this collection - art-73-6/par-3: 地方拠点都市地域の整備及び産業業務施設の再配置の促進に関する法律（平成四年法律第七十六号）第二十八条第二項 → e-Gov law 404AC0000000076, 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — not held in this collection - art-73-6/par-3: 被災市街地復興特別措置法（平成七年法律第十四号）第十七条第二項 → e-Gov law 407AC0000000014, 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — not held in this collection - art-73-6/par-3: 中心市街地の活性化に関する法律第十六条第二項 → e-Gov law 410AC0000000092, 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — not held in this collection - art-73-6/par-3: 高齢者、障害者等の移動等の円滑化の促進に関する法律（平成十八年法律第九十一号）第三十九条第二項 → e-Gov law 418AC0000000091, 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — not held in this collection - art-73-6/par-4: 被災市街地復興特別措置法第十四条第四項 → e-Gov law 407AC0000000014, 第十四条第四項 (Article 14, paragraph (4)), art-14/par-4 — not held in this collection - art-73-6/par-4: 同法第十五条第五項 → e-Gov law 407AC0000000014, 第十五条第五項 (Article 15, paragraph (5)), art-15/par-5 — not held in this collection - art-73-6/par-5: 土地区画整理法第百四条第七項 → e-Gov law 329AC0000000119, 第百四条第七項 (Article 104, paragraph (7)), art-104/par-7 — not held in this collection - art-73-6/par-5: 土地区画整理法第百四条第十一項 → e-Gov law 329AC0000000119, 第百四条第十一項 (Article 104, paragraph (11)), art-104/par-11 — not held in this collection ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第七十三条の六第三項（土地改良事業の施行に伴う換地の取得等に対する不動産取得税の非課税） — https://japanlaw.org/ja/local-tax-act/art-73-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-6/par-3 - 地方税法 第五百八十七条第一項 — https://japanlaw.org/ja/local-tax-act/art-587/par-1 · https://japanlaw.org/l/325AC0000000226/art-587/par-1 - 地方税法 第五百八十七条第二項 — https://japanlaw.org/ja/local-tax-act/art-587/par-2 · https://japanlaw.org/l/325AC0000000226/art-587/par-2 - 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 附則第十三条第四項（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-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-44/art-13/par-4 - 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 附則第二十一条第四項（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-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-4 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-075, 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