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The cases specified by Cabinet Order prescribed in Appended Table 2, item (i) of the Act are the case where the period pertaining to the lending of land prescribed in item (i) of that Appended Table is less than one month and the case where land is used in connection with the use of a parking lot or other facility.
法別表第二第一号に規定する政令で定める場合は、同号に規定する土地の貸付けに係る期間が一月に満たない場合及び駐車場その他の施設の利用に伴つて土地が使用される場合とする。
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