Article 44-(4). In cases where the land-tax or house-tax was, in accordance with the provisions of Arts.46 and 47 of the Local Tax Law, levied on the owner of the land or house at the time of its acquisition, which the government had acquired owing to the purchase mentioned in Arts.3, 15, Par.1, Art.30, Par.2, Art.33 (including the cases where this shall be applied mutatis mutandis to Par.1, Art.40-5), 36, or 37 or 40-2, the exchange mentioned in Art.23 or the purchase mentioned in Par.1, Art.28 (including the cases where this shall be applied mutatis mutandis to Par.5, Art.28 and Par.4, Art.41), the Government or any person to whom the said land or house has been sold in accordance with the provisions of Art.16 (including the cases where this shall be applied mutatis mutandis to Pars.4 and 5, Art.28, Par.2, Art.29, and Par.4, Art.41) or Par.3, Art.28 (including the cases where this shall be applied mutatis mutandis to Par.5 of the same Article and Par.4, Art.41) Par.1, Art.41, or to whom the land mentioned in Par.1, Art.41-3 has been sold shall, in accordance with the provisions of ministerial order, pay an amount equivalent to all or part of the said land tax or house tax charged to the said owner.