Supplementary Provisions, Article 9-7Special Provisions on the Refund of the Transfer Levy, etc.
第九条の七（譲渡割の還付の特例等）
The refund of refunds or overpayments or payments by mistake relating to the transfer levy must, for the time being, notwithstanding Chapter I, Sections 2 through 14 and the latter part of Article 72-88, paragraph (2) and paragraph (3), be made by the State, in accordance with the rules for the refund of consumption tax, together with refunds or overpayments or payments by mistake relating to consumption tax (including interest on refund to be added thereto; referred to as "refund, etc." in the following Article and Article 9-10 of the Supplementary Provisions).
譲渡割に係る還付金又は過誤納金の還付は、当分の間、第一章第二節から第十四節まで並びに第七十二条の八十八第二項後段及び第三項の規定にかかわらず、国が、消費税の還付の例により、消費税に係る還付金又は過誤納金（これらに加算すべき還付加算金を含む。次条及び附則第九条の十において「還付金等」という。）と併せて行わなければならない。
interest on refundmachine translation
「還付加算金」
Interest the head of a local government (地方団体の長) adds when refunding an overpayment or payment by mistake (過誤納金) or applying it to other sums, at 7.3% a year for the days from the day after a date Article 17-4, paragraph 1 sets for each kind of overpayment until the refund is decided or the sum applied.
Short name set inArticle 17-4, paragraph (1)
refund, etc.machine translation
「還付金等」
A refund (還付金) or an overpayment or payment by mistake (過誤納金) of consumption tax (消費税), including the interest on refund (還付加算金) added to it, together with which the national government refunds those of the transfer levy of the local consumption tax (譲渡割) for the time being.
Short name set inSupplementary Provisions, Article 9-7, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 9-8 and 9-10