Supplementary Provisions, Article 23Application of Provisions on Real Property Acquisition Tax
第二十三条（不動産取得税に関する規定の適用）
The provisions of Article 73-2, paragraph (7) of the New Act (including as applied mutatis mutandis under Article 73-27, paragraph (2), Article 73-27-2, paragraph (5) and Article 73-28, paragraph (2) of the New Act) apply to the calculation of interest on refund relating to amounts to be refunded or appropriated on or after the date of enforcement of this Act.
新法第七十三条の二第七項（同法第七十三条の二十七第二項、第七十三条の二十七の二第五項及び第七十三条の二十八第二項において準用する場合を含む。）の規定は、この法律の施行の日以後において還付し、又は充当すべき額に係る還付加算金の計算について適用する。
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)
the New Actmachine translation
「新法」
This Act as amended by Act No. 74 of 1961.
Short name set inSupplementary Provisions, Article 2, paragraph (1)