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Article 594Tax Rate of the Special Land Holding Tax

第五百九十四条(特別土地保有税の税率)

The tax rate of the special land holding tax is 1.4 percent for the special land holding tax imposed on land, and 3 percent for the special land holding tax imposed on the acquisition of land.

特別土地保有税の税率は、土地に対して課する特別土地保有税にあつては百分の一・四、土地の取得に対して課する特別土地保有税にあつては百分の三とする。

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