Article 73-26Rescission of the Deferral of Collection of Real Property Acquisition Tax on the Acquisition of Land Used for Housing
第七十三条の二十六（住宅の用に供する土地の取得に対する不動産取得税の徴収猶予の取消し）
Where a prefecture has deferred collection pursuant to the provisions of paragraph (1) of the preceding Article, and it becomes clear that the provisions of Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3) do not apply to the real property acquisition tax relating to that deferral of collection, or that there has been a change in part of the grounds for the deferral of collection, the prefecture may rescind the deferral of collection with respect to all or part of the amount of tax for which collection was deferred, and collect it immediately.
道府県は、前条第一項の規定により徴収猶予をした場合において、当該徴収猶予に係る不動産取得税について第七十三条の二十四第一項第一号、第二項第一号若しくは第三項の規定の適用がないことが明らかとなつたとき、又は徴収猶予の事由の一部に変更があることが明らかとなつたときは、当該徴収猶予をした税額の全部又は一部についてその徴収猶予を取り消し、これを直ちに徴収することができる。
The provisions of Article 15-3, paragraph (3) apply mutatis mutandis to the rescission of the deferral of collection under the provisions of the preceding paragraph.
Read this with the articles around it