In addition to what is provided for in the preceding four Articles, special provisions on the threshold area under Article 595 in the case where there has been an abolition, establishment, division or merger of municipalities, or a boundary change, or a designation or change of a city planning area under Article 5 of the City Planning Act, particulars of the calculation of the amount of the special land holding tax under the preceding Article, and other matters necessary for the application of the provisions of the preceding four Articles are specified by Cabinet Order.
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threshold areamachine translation
「基準面積」
The total land area below which a municipality may not levy special land holding tax (特別土地保有税) on one person's land in its area: 2,000 square metres in a ward of a city designated under Article 252-19, paragraph 1 of the Local Autonomy Act, 5,000 square metres in a municipality with a city planning area (都市計画区域), and 10,000 square metres elsewhere.
Short name set inArticle 595, paragraph (1)· applies only in this section