Local Tax Act

The special land holding tax is imposed on land or on the acquisition thereof, by the municipality in which the land is located, on the owner or acquirer of the land (hereinafter in this Section referred to as the "landowner, etc.").

The "land" referred to in the preceding paragraph means rice paddies, fields, building land, salt pans, mineral spring land, ponds and marshes, forests, pastures, wilderness and other land.

The provisions of this Section concerning the special land holding tax imposed on land do not apply to land owned by an owner of the land prescribed in paragraph (1) (hereinafter in this Section referred to as "land") with respect to which 10 years have elapsed since the day of its acquisition, as of January 1 of the year containing the day on which filing and payment is to be made under Article 599, paragraph (1).

Where a person has a specially-related person (meaning an individual who is a relative or has another special relationship with that person, or a family corporation (including a corporation similar thereto), as specified by Cabinet Order; the same applies hereinafter in this paragraph) and there are special circumstances specified by Cabinet Order with respect to land acquired or owned by that specially-related person, that land is deemed, for the purpose of the assessment and collection of the special land holding tax, to be property in co-ownership of that person and that specially-related person.

The provisions of Article 73-2, paragraphs (11) and (12) apply mutatis mutandis to the special land holding tax. In this case, in paragraph (11) of that Article, "if the former land corresponding to the land that is that provisional replotting land, etc. (hereinafter in this paragraph referred to as "former land") is acquired on or after the day on which it became possible to use or take profits from the land that is that provisional replotting land, etc., the acquisition of that former land is deemed to be the acquisition of" is deemed to be replaced with "on or after the day on which it became possible to use or take profits from the land that is that provisional replotting land, etc., the acquisition or ownership of the former land corresponding to the land that is that provisional replotting land, etc. (hereinafter in this paragraph referred to as 'former land') is deemed to be the acquisition or ownership of", "the acquirer of that former land is deemed to be the acquirer" is deemed to be replaced with "the acquirer or owner of that former land is deemed to be the landowner, etc. under Article 585, paragraph (1) in relation to the land that is that provisional replotting land, etc.", and in paragraph (12) of that Article, "the acquirers" is deemed to be replaced with "the landowners, etc. under Article 585, paragraph (1)".

The provisions of Article 343, paragraph (8) apply mutatis mutandis to the special land holding tax. In this case, in that paragraph, "the person using that reclaimed land, etc." is deemed to be replaced with "the commencement of use of that reclaimed land, etc. is deemed to be the acquisition of land, and the person using that reclaimed land, etc.", "the owner referred to in paragraph (1)" is deemed to be replaced with "the landowner, etc. under Article 585, paragraph (1)", and "used by a prefecture, etc. pursuant to Article 23, paragraph (1) of that Act" is deemed to be replaced with "used by a prefecture, etc. pursuant to Article 23, paragraph (1) of the Act on Reclamation of Publicly-owned Water Surface".