Article 73-27-3Reduction, etc. of Real Property Acquisition Tax on Acquisition of Substitute Real Property for Expropriated Real Property, etc.
第七十三条の二十七の三（被収用不動産等の代替不動産の取得に対する不動産取得税の減額等）
Where a person who has acquired real property, within one year from the date of acquiring that real property, has received compensation upon having real property other than that real property expropriated for use in a public works project, has transferred real property other than that real property to a person carrying out a public works project for use in that public works project, or has received relocation compensation for a house that had been built on land expropriated or transferred for use in a public works project, or where a person has transferred to a local government, a public land development corporation or the Urban Renaissance Agency real property, other than that real property, that is specified by Cabinet Order as real property recognized as certain to be used for a public works project, or has received relocation compensation for a house that had been built on the land relating to that transfer, and that real property is recognized as a substitute for the real property that was so expropriated or transferred, or for which relocation compensation was received (hereinafter referred to as "expropriated real property, etc." in this paragraph), the prefecture is to reduce the real property acquisition tax imposed on the acquisition of that real property by deducting from the amount of that tax the amount obtained by multiplying the amount equivalent to the price of the expropriated real property, etc. registered in the fixed assets tax ledgers (or, where the price of the expropriated real property, etc. is not registered in the fixed assets tax ledgers, the price determined by the prefectural governor in accordance with the fixed assets valuation standards under Article 388, paragraph (1), as provided by Cabinet Order) by the tax rate.
道府県は、不動産を取得した者が当該不動産を取得した日から一年以内に、公共事業の用に供するため当該不動産以外の不動産を収用されて補償金を受け、公共事業を行う者に当該公共事業の用に供するため当該不動産以外の不動産を譲渡し、若しくは公共事業の用に供するため収用され、若しくは譲渡した土地の上に建築されていた家屋について移転補償金を受けた場合又は地方公共団体、土地開発公社若しくは独立行政法人都市再生機構に公共事業の用に供されることが確実であると認められるものとして政令で定める不動産で当該不動産以外のものを譲渡し、若しくは当該譲渡に係る土地の上に建築されていた家屋について移転補償金を受けた場合において、当該不動産が当該収用され、譲渡し、又は移転補償金を受けた不動産（以下この項において「被収用不動産等」という。）に代わるものと認められるときは、当該不動産の取得に対して課する不動産取得税については、当該税額から被収用不動産等の固定資産課税台帳に登録された価格（被収用不動産等の価格が固定資産課税台帳に登録されていない場合にあつては、政令で定めるところにより、道府県知事が第三百八十八条第一項の固定資産評価基準により決定した価格）に相当する額に税率を乗じて得た額を減額するものとする。
In the case of assessing and collecting the real property acquisition tax imposed on the acquisition of real property, where the acquirer of that real property has filed a declaration, as provided by the Prefectural Ordinance of that prefecture, to the effect that the provisions of the preceding paragraph are to apply to that real property acquisition tax, and the declaration is recognized as true, the prefecture is to defer collection of the portion of the real property acquisition tax amount relating to that real property that is equivalent to the amount to be reduced under the provisions of that paragraph, for a period within one year from the date of that acquisition.
The provisions of Article 73-25, paragraphs (2) and (3), Article 73-26 and Article 73-27 apply mutatis mutandis to the deferral of collection of the real property acquisition tax amount and the cancellation thereof in the case referred to in the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax in the case referred to in paragraph (1).
Read this with the articles around it
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
public works projectmachine translation
「公共事業」
A project for which land or buildings (家屋) may be expropriated (収用), as Articles 73-14, 73-27-3 and 602 use the term.
Short name set inArticle 73-14, paragraph (7)· applies only in this paragraph and in Article 73-27-3, paragraph (1)
expropriated real property, etc.machine translation
「被収用不動産等」
Real property that was expropriated, with compensation paid, for a public works project (公共事業) — a project for which land or buildings may be expropriated — or transferred to the project's operator for it, or a building on such land for which relocation compensation (移転補償金) was received, or real property a Cabinet Order (政令) specifies as certain to be used for public works that was transferred to a local government, a land development corporation (土地開発公社) or the Urban Renaissance Agency (独立行政法人都市再生機構), or a building on that land for which relocation compensation was received.
Short name set inArticle 73-27-3, paragraph (1)· applies only in this paragraph
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)
pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.