Article 73-27Refund, etc. of Real Property Acquisition Tax on the Acquisition of Land Used for Housing
第七十三条の二十七（住宅の用に供する土地の取得に対する不動産取得税の還付等）
Where a prefecture has collected local government levies relating to real property acquisition tax imposed on the acquisition of land, and the provisions of Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3) have come to apply to that real property acquisition tax, it is to refund, upon application by the person liable for tax, the amount of tax equivalent to the amount to be reduced under those provisions and the local government levies relating thereto.
道府県は、土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を徴収した場合において、当該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、第二項第一号又は第三項の規定の適用があることとなつたときは、納税義務者の申請に基づいて、これらの規定により減額すべき額に相当する税額及びこれに係る地方団体の徴収金を還付するものとする。
The provisions of Article 73-2, paragraphs (9) and (10) apply mutatis mutandis to the case of making a refund under the provisions of the preceding paragraph.
第七十三条の二第九項及び第十項の規定は、前項の規定による還付をする場合について準用する。
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local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)