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The right to collect, or receive a refund of, the levy or any other amount to be collected pursuant to the provisions of this Subsection lapses by prescription once two years have passed since the time it becomes possible to exercise that right.
納付金その他この款の規定による徴収金を徴収し、又はその還付を受ける権利は、これらを行使することができる時から二年を経過したときは、時効によつて消滅する。
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