Article 601Exemption from Tax Liability, etc. for the Special Land Holding Tax

①If a landowner, etc. intends to use, or to have another person use, land that the landowner, etc. owns as land to which Article 586, paragraph (2) applies (excluding land listed in items (xxiii), (xxv) and (xxv)-2 of that paragraph, land listed in item (xxviii) of that paragraph that falls under land listed in Article 348, paragraph (2), item (i) or items (vii) to (viii), and land listed in Article 586, paragraph (2), item (xxx) that is specified by the Municipal Ordinance of that municipality; hereinafter in this Article referred to as "tax-exempt land"), and within the period ending on the day on which two years elapse from a date determined by the mayor of the municipality on the basis of that mayor's finding of that fact (or, where the mayor of the municipality finds that the period required for constructing a factory, office or other building or structure, or for developing agricultural land or other land, ordinarily exceeds two years, or that there is some other unavoidable reason for extending that period, a reasonable period determined by the mayor on the application of the landowner, etc.; hereinafter in this Article referred to as the "period for exemption from tax liability") the land is used, or made available for use, as tax-exempt land and the mayor of the municipality confirms that those uses have begun, the municipality is to exempt the person from the tax liability relating to the local government levies relating to the special land holding tax on that land (limited to those relating to the period for exemption from tax liability; the same applies in paragraphs (3) and (7)).

②If the mayor of the municipality finds that, due to a disaster or other unavoidable reason, the land cannot be used or made available for use as tax-exempt land within the period for exemption from tax liability (including, where the period for exemption from tax liability has been extended under this paragraph, that extended period; the same applies hereinafter in this paragraph), the mayor may extend the period for exemption from tax liability, for a reasonable period determined by the mayor on the application of the landowner, etc.

③If the mayor of the municipality has made the finding under paragraph (1), the mayor is to defer the collection of the local government levies relating to the special land holding tax on that land for the period for exemption from tax liability. In this case, the mayor must, as provided by Cabinet Order, take security listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount deferred, except where the mayor finds that the requirements specified by Cabinet Order are met and no security needs to be taken.

④If the mayor of the municipality has extended under paragraph (2) the period for exemption from tax liability (including that extended period where the period for exemption from tax liability has been extended under that paragraph), the mayor is to extend the period of deferral of collection of the local government levies relating to the special land holding tax on that land for that extended period. In this case, the second sentence of the preceding paragraph applies mutatis mutandis.

⑤If, in a case where collection has been deferred under the preceding two paragraphs, it becomes clear that paragraph (1) does not apply to the special land holding tax for which collection was deferred, or that there has been a change in part of the grounds for the deferral, the mayor of the municipality must cancel the deferral of collection for all or part of the local government levies relating to the special land holding tax for which collection was deferred. In this case, the person whose deferral of collection has been cancelled must immediately pay the local government levies relating to the special land holding tax concerned in the cancellation of the deferral of collection.

⑥The provisions of Article 15-2-2, Article 15-2-3, paragraph (1) and Article 15-3, paragraph (3), and Article 16-2, paragraphs (1) to (3) apply mutatis mutandis to the deferral of collection under paragraphs (3) and (4), and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the second sentence of paragraph (3) (including as applied mutatis mutandis under the second sentence of paragraph (4)).

⑦If a municipality has collected the local government levies relating to the special land holding tax and paragraph (1) comes to apply to that special land holding tax, the municipality is to refund the local government levies relating to the special land holding tax on that land, on the application of the person liable for that special land holding tax.

⑧When the mayor of the municipality refunds local government levies relating to the special land holding tax under the preceding paragraph, if there are unpaid local government levies of the person to receive the refund, the mayor must appropriate the amount to be refunded to those levies.

⑨Where local government levies relating to the special land holding tax are refunded or appropriated under the preceding two paragraphs, the provisions of Article 17-4, paragraph (1) apply by deeming the day on which 10 days have elapsed, counting from the day on which the application for a refund under paragraph (7) was made, to be the day listed in the items of Article 17-4, paragraph (1).

⑩Procedures for the finding and confirmation under paragraph (1) and other matters necessary for the application of the provisions of paragraphs (1) to (4) are specified by Cabinet Order.