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The special land holding tax must be collected by the method of filing and payment.
特別土地保有税の徴収については、申告納付の方法によらなければならない。
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filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law