第七十三条の二十七の七（土地改良区の換地の取得に対して課する不動産取得税の納税義務の免除等）
Article 73-27-7Exemption, etc. from Tax Liability for Real Property Acquisition Tax Imposed on Acquisition of Replotted Land by Land Improvement District
Where a land improvement district has acquired replotted land determined in a replotting plan under Article 53-3, paragraph (1) or Article 53-3-2, paragraph (1) of the Land Improvement Act (limited to that specified by Cabinet Order) and has transferred that replotted land within two years from the date of its acquisition, the prefecture is to exempt that land improvement district from the tax liability relating to local government levies on the real property acquisition tax imposed on the acquisition of that replotted land by that land improvement district.
道府県は、土地改良区が土地改良法第五十三条の三第一項又は第五十三条の三の二第一項の規定により換地計画において定められた換地（政令で定めるものに限る。）を取得した場合において、当該換地をその取得の日から二年以内に譲渡したときは、当該土地改良区による当該換地の取得に対して課する不動産取得税に係る地方団体の徴収金に係る納税義務を免除するものとする。
The provisions of Article 73-27-4, paragraphs (2) through (5) apply mutatis mutandis to the deferral of collection of real property acquisition tax amounts and the cancellation thereof in the case where a land improvement district has acquired the replotted land referred to in the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax.
第七十三条の二十七の四第二項から第五項までの規定は、土地改良区が前項の換地を取得した場合における不動産取得税額の徴収の猶予及びその取消し並びに当該不動産取得税に係る地方団体の徴収金の還付について準用する。