Article 73-27-5Exemption, etc. from Tax Liability for Real Property Acquisition Tax Imposed on Acquisition by Redevelopment Company
第七十三条の二十七の五（再開発会社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）
Where a redevelopment company prescribed in Article 50-2, paragraph (3) of the Urban Renewal Act (hereinafter in this Article referred to as the "redevelopment company") has, in connection with the carrying out of a Type 2 urban redevelopment project prescribed in Article 2, item (i) of that Act (hereinafter in this Article referred to as a "Type 2 urban redevelopment project"), acquired the part of a building facility under Article 118-7, paragraph (1), item (iii) of that Act (hereinafter in this Article referred to as a "part of a building facility"), and the prospective transferee prescribed in Article 118-11, paragraph (1) of that Act acquires that part of a building facility on the day following the day of the public notice of completion of building construction under Article 118-17 of that Act, or where a redevelopment company has, in connection with the carrying out of a Type 2 urban redevelopment project, acquired real property to be used for a public facility prescribed in Article 2, item (iv) of that Act (hereinafter in this Article referred to as a "public facility"), and the State or a local government acquires that real property on the day following the day of the public notice of completion of works for the improvement of public facilities under Article 118-20, paragraph (1) of that Act, the prefecture is to exempt that redevelopment company from the tax liability relating to local government levies on the real property acquisition tax on the acquisition of that real property by that redevelopment company.
道府県は、都市再開発法第五十条の二第三項に規定する再開発会社（以下この条において「再開発会社」という。）が同法第二条第一号に規定する第二種市街地再開発事業（以下この条において「第二種市街地再開発事業」という。）の施行に伴い同法第百十八条の七第一項第三号の建築施設の部分（以下この条において「建築施設の部分」という。）を取得した場合において同法第百十八条の十七の規定による建築工事の完了の公告があつた日の翌日に同法第百十八条の十一第一項に規定する譲受け予定者が当該建築施設の部分を取得したとき又は再開発会社が第二種市街地再開発事業の施行に伴い同法第二条第四号に規定する公共施設（以下この条において「公共施設」という。）の用に供する不動産を取得した場合において同法第百十八条の二十第一項の規定による公共施設の整備に関する工事の完了の公告の日の翌日に国又は地方公共団体が当該不動産を取得したときは、当該再開発会社による当該不動産の取得に対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 paragraphs (2) through (5) of the preceding Article apply mutatis mutandis to the deferral of collection of real property acquisition tax amounts and the refund of local government levies relating to that real property acquisition tax in the case where a redevelopment company has acquired a part of a building facility in connection with the carrying out of a Type 2 urban redevelopment project or has acquired real property to be used for a public facility. In this case, the phrase "within two years from the date of that acquisition" in paragraph (2) of that Article is deemed to be replaced with "in the case of acquisition of a part of a building facility, until the day following the day of the public notice of completion of building construction under Article 118-17 of the Urban Renewal Act, and in the case of acquisition of real property to be used for a public facility, until the day following the day of the public notice of completion of works for the improvement of public facilities under Article 118-20, paragraph (1) of that Act", and the phrase "that holder of property transferred as security" in paragraph (4) of that Article is deemed to be replaced with "that redevelopment company".
前条第二項から第五項までの規定は、再開発会社が第二種市街地再開発事業の施行に伴い建築施設の部分を取得した場合又は公共施設の用に供する不動産を取得した場合における不動産取得税額の徴収猶予及び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。この場合において、同条第二項中「当該取得の日から二年以内」とあるのは「建築施設の部分の取得にあつては都市再開発法第百十八条の十七の規定による建築工事の完了の公告があつた日の翌日まで、公共施設の用に供する不動産の取得にあつては同法第百十八条の二十第一項の規定による公共施設の整備に関する工事の完了の公告があつた日の翌日まで」と、同条第四項中「当該譲渡担保権者」とあるのは「当該再開発会社」と読み替えるものとする。
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
holder of property transferred as securitymachine translation
「譲渡担保権者」
The person who holds the rights in property transferred as security (譲渡担保財産).
Short name set inArticle 73-7, paragraph (1), item (viii)· applies only in this section
public facilitymachine translation
「公共施設」
A public facility (公共施設) as defined in Article 2, item 4 of the Urban Renewal Act, as Article 73-27-5 uses the term in exempting a redevelopment company (再開発会社) from real estate acquisition tax (不動産取得税) on property for public facilities that the national government or a local government acquires once the works of a type 2 urban redevelopment project (第二種市街地再開発事業) are announced complete.
Short name set inArticle 73-27-5, paragraph (1)· applies only in this article
redevelopment companymachine translation
「再開発会社」
A redevelopment company (再開発会社) as defined in Article 50-2, paragraph 3 of the Urban Renewal Act, which Article 73-27-5 exempts from real estate acquisition tax (不動産取得税) on parts of facility buildings, and on property for public facilities, that it acquires in a type 2 urban redevelopment project (第二種市街地再開発事業) where the intended transferee, or the national government or a local government, acquires them the day after completion of the works is announced.
Short name set inArticle 73-27-5, paragraph (1)· applies only in this article
part of a building facilitymachine translation
「建築施設の部分」
In Article 73-27-5, a part of a building facility (建築施設の部分) as referred to in Article 118-7, paragraph 1, item 3 of the Urban Renewal Act, acquired by a redevelopment company (再開発会社) in carrying out a Type 2 urban redevelopment project (第二種市街地再開発事業).
Short name set inArticle 73-27-5, paragraph (1)· applies only in this article
Type 2 urban redevelopment projectmachine translation
「第二種市街地再開発事業」
A Type 2 urban redevelopment project (第二種市街地再開発事業) as defined in Article 2, item 1 of the Urban Renewal Act.
Short name set inArticle 73-27-5, paragraph (1)· applies only in this article