RESTITUTION OF DEVELOPMENT GAINS ACT
ALL
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Restitution of Development Gains)
Article 4 (Distribution of Money Collected)
CHAPTER II DEVELOPMENT CHARGES
SECTION 1 General Provisions
Article 5 (Projects subject to Imposition)
Article 6 (Obligors)
Article 7 (Exclusion from Imposition and Reduction or Exemption)
Article 7-2 (Temporary Special Cases concerning Reduction of, or Exemption from, Development Charges)
SECTION 2 Standards for Imposition and Imposition Rate
Article 8 (Standards for Imposition)
Article 9 (Base Point)
Article 10 (Calculation of Land Prices)
Article 10 (Calculation of Land Prices)
Article 11 (Calculation of Development Costs)
Article 12 (Recognition of Transfer Gains Tax Amount, etc. as Development Costs)
Article 13 (Imposition Rates)
SECTION 3 Imposition and Collection
Article 14 (Determination and Imposition of Charges)
Article 14-2 (Adjustment, etc. of Charges)
Article 15 (Notices of Payment)
Article 16 (Additional Collections)
Article 17 (Prescriptions)
Article 18 (Payment)
Article 18 (Payment)
Article 18-2 (Partial Refund of Development Charges)
Article 19 (Collection before Payment Deadline)
Article 20 (Postponement of Payment and Payment in Installments)
Article 21 (Demands for Payments and Surcharges)
Article 22 (Disposition on Default, etc.)
Article 23 (Write-off)
Article 24 (Obligation to Submit Data)
Article 25 (Notification of Data)
CHAPTER III SUPPLEMENTARY PROVISIONS
Article 26 (Special Cases of Administrative Appeals)
Article 27 (Delegation of Authority)
Article 28 (Penalty Provisions)
Article 29 (Administrative Fines)