If a person listed in each of the following items intends to transfer the land specified in the relevant item, transfers that land within the period ending on the day on which two years elapse from a day determined by the mayor of the municipality on the basis of that mayor's finding of that fact (hereinafter in this paragraph referred to as the "fact-recognition date") (or, where the mayor of the municipality finds that the period required for developing large-scale building 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 person liable for tax; and, for a transfer of land specified in item (ii) or (iii) (excluding, for a transfer of land specified in item (ii), a transfer made to compensate for a loss with land under Article 82 of the Expropriation of Land Act) where the fact-recognition date for the transfer of that land is a day after the day specified in those items (referred to as a "specified transfer" in paragraph (3)), the period from that fact-recognition date to the day on which two years elapse after the day specified in those items; hereinafter in this paragraph referred to as the "period for exemption from tax liability"), and receives confirmation from the mayor of the municipality that the transfer of that land has taken place, 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).
市町村は、次の各号に掲げる者が、当該各号に定める土地の譲渡をしようとする場合において、市町村長が当該事実を認定したところに基づいて定める日（以下この項において「事実認定日」という。）から二年を経過する日までの期間（大規模な宅地の造成でその造成に要する期間が通常二年を超えることその他その期間を延長することにつきやむを得ない理由があると市町村長が認める場合には、納税義務者の申請に基づき市町村長が定める相当の期間とし、第二号又は第三号に定める土地の譲渡（第二号に定める土地の譲渡にあつては、土地収用法第八十二条の規定により土地をもつて損失を補償するために行われる場合の土地の譲渡を除く。）で、当該土地の譲渡に係る事実認定日がこれらの号に定める日後の日であるもの（第三項において「特定譲渡」という。）にあつては、当該事実認定日からこれらの号に定める日以後二年を経過する日までの期間とする。以下この項において「納税義務の免除に係る期間」という。）内に当該土地の譲渡をし、かつ、当該土地の譲渡があつたことにつき市町村長の確認を受けたときは、当該土地に係る特別土地保有税に係る地方団体の徴収金（納税義務の免除に係る期間に係るものに限る。）に係る納税義務を免除するものとする。
Landowner, etc.: transfer of the following land
a transfer of land to the State or a local government (excluding that listed in (b));
土地の譲渡で国又は地方公共団体に対するもの（ロに掲げるものを除く。）
a transfer of land by gift that constitutes a donation relating to the donations prescribed in Article 37, paragraph (3), item (i) of the Corporation Tax Act and is specified by Cabinet Order;
土地の贈与による譲渡であつて、法人税法第三十七条第三項第一号に規定する寄附金に係る寄附に該当するもので政令で定めるもの
a transfer of land to the Urban Renaissance Agency, a public land development corporation, or any other corporation equivalent to these that is specified by Cabinet Order as having the purpose of carrying out operations of supplying building land or houses or of acquiring land in advance, where the land relating to the transfer is found to be directly necessary for carrying out those operations (excluding, where it is a transfer of land to a public land development corporation, a transfer of land specified by Cabinet Order);
土地の譲渡で独立行政法人都市再生機構、土地開発公社その他これらに準ずる法人で宅地若しくは住宅の供給又は土地の先行取得の業務を行うことを目的とするものとして政令で定めるものに対するものであつて、当該譲渡に係る土地が当該業務を行うために直接必要であると認められるもの（土地開発公社に対する土地の譲渡である場合には、政令で定める土地の譲渡を除く。）
a transfer of land that contributes to the supply of building land and is specified by Cabinet Order;
宅地供給に資する土地の譲渡で政令で定めるもの
a transfer of land to the Private Urban Development Promotion Organization referred to in Article 3, paragraph (1) of the Act on Special Measures Concerning the Promotion of Urban Development by Private Sectors (Act No. 62 of 1987), where the land relating to the transfer is found to be directly necessary for carrying out the operations prescribed in Article 14, paragraph (2), item (i) of the Supplementary Provisions of that Act.
土地の譲渡で民間都市開発の推進に関する特別措置法（昭和六十二年法律第六十二号）第三条第一項の民間都市開発推進機構に対するものであつて、当該譲渡に係る土地が同法附則第十四条第二項第一号に規定する業務を行うために直接必要であると認められるもの
A person who carries out a project for which land or houses may be expropriated (hereinafter in this paragraph referred to as a "public works project"): the transfer, to a person whose real property has been expropriated for use in that public works project, a person who has transferred real property to the person carrying out that public works project for use in that public works project, or a person who has received relocation compensation for a house built on land expropriated or transferred for use in that public works project, of land that the mayor of the municipality finds to be a substitute for the real property that was expropriated or transferred, or in respect of which relocation compensation was received (hereinafter in this item referred to as "expropriated real property, etc.") (limited to land specified by Cabinet Order as corresponding to that expropriated real property, etc.) (where the transfer is not made to compensate for a loss with land under Article 82 of the Expropriation of Land Act, limited to a transfer of land made within two years from the day on which that real property was expropriated or transferred, or the contract for relocation compensation for that house was concluded)
土地又は家屋を収用することができる事業（以下この項において「公共事業」という。）を行う者 当該公共事業の用に供するため不動産を収用された者、当該公共事業を行う者に当該公共事業の用に供するため不動産を譲渡した者又は当該公共事業の用に供するため収用され、若しくは譲渡した土地の上に建築されていた家屋について移転補償金を受けた者に対する当該収用され、譲渡し、又は移転補償金を受けた不動産（以下この号において「被収用不動産等」という。）に代わるものと市町村長が認める土地（当該被収用不動産等に対応するものとして政令で定める土地に限る。）の譲渡（土地収用法第八十二条の規定により土地をもつて損失を補償するために行われる場合以外の場合には、当該不動産を収用され、若しくは譲渡し、又は当該家屋についての移転補償金に係る契約をした日から二年以内に行われる土地の譲渡に限る。）
A public land development corporation or the Urban Renaissance Agency: where these acquire, in place of a person carrying out a public works project, real property for use in that public works project, the transfer, to a person who has transferred real property for use in that public works project to them, or a person who has received relocation compensation for a house built on the land relating to that transfer, of land that the mayor of the municipality finds to be a substitute for the real property so transferred or in respect of which relocation compensation was received (hereinafter in this item referred to as "bought-up real property, etc.") (limited to land specified by Cabinet Order as corresponding to that bought-up real property, etc.) (limited to a transfer of land made within two years from the day on which that real property was transferred, or the contract for relocation compensation for that house was concluded)
The provisions of paragraphs (2) to (10) of the preceding Article apply mutatis mutandis to the case referred to in the preceding paragraph.
前条第二項から第十項までの規定は、前項の場合について準用する。
Notwithstanding the preceding paragraph, the provisions of paragraphs (2) and (4) of the preceding Article as applied mutatis mutandis under paragraph (2) do not apply to a specified transfer.
Read this with the articles around it
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
landowner, etc.machine translation
「土地の所有者等」
The owner of land, or the person who acquires it, on whom the special land holding tax (特別土地保有税) is levied in the municipality where the land lies.
Short name set inArticle 585, paragraph (1)· applies only in this section
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Short name set inArticle 585, paragraph (3)· applies only in this section
fact-recognition datemachine translation
「事実認定日」
For the exemption from special landholding tax (特別土地保有税) under Article 602, paragraph 1, the date the mayor of the municipality sets on recognising that a person listed there intends to make one of the transfers of land listed there; the exemption period runs two years from it.
Short name set inArticle 602, paragraph (1)· applies only in this paragraph
specified transfermachine translation
「特定譲渡」
For the special land holding tax (特別土地保有税), a transfer of land of the kind Article 602, paragraph 1, item 2 or 3 lists — replacement land that a public works operator, a land development corporation (土地開発公社) or the Urban Renaissance Agency (独立行政法人都市再生機構) transfers to a person whose real property was expropriated for, or sold to, a public works project (公共事業) — other than land given as compensation under Article 82 of the Expropriation of Land Act, whose fact-finding date (事実認定日) set by the municipal mayor falls after the day those items set; the period within which such a transfer frees the land from the tax runs from that date to two years after that day.
Short name set inArticle 602, paragraph (1)· applies only in this provision and in Article 602, paragraph (3)
period for exemption from tax liabilitymachine translation
「納税義務の免除に係る期間」
The period, from a date the mayor (市町村長) sets after confirming the facts (事実認定日) until two years later — or a longer suitable period the mayor sets on application where, for example, large-scale development of building land normally takes more than two years, and for a specified transfer (特定譲渡) a period running until two years after the date the relevant item sets — within which the land each item lists must be transferred for the special land holding tax (特別土地保有税) on it to be waived.
Short name set inArticle 602, paragraph (1)· applies only in this paragraph
public works projectmachine translation
「公共事業」
A project for which land or buildings (家屋) may be expropriated (収用), as Articles 73-14, 73-27-3 and 602 use the term.
Short name set inArticle 602, paragraph (1), item (ii)· applies only in this paragraph
expropriated real property, etc.machine translation
「被収用不動産等」
Real property that was expropriated for a public works project (公共事業) — a project for which land or buildings may be expropriated — or transferred to the project's operator for it, or a building on such land for which relocation compensation (移転補償金) was received.
Short name set inArticle 602, paragraph (1), item (ii)· applies only in this item
bought-up real property, etc.machine translation
「被買収不動産等」
Real property that was transferred to a land development corporation (土地開発公社) or the Urban Renaissance Agency (独立行政法人都市再生機構) acquiring it for a public works project (公共事業) in place of the project's operator, or a building on the transferred land for which relocation compensation (移転補償金) was received.
Short name set inArticle 602, paragraph (1), item (iii)· applies only in this item