A municipality is to exempt land owned by an owner of land, the acquisition of which falls under an acquisition to which Articles 73-27-3 to 73-27-5 apply or another acquisition specified by Cabinet Order as similar to these, and which is specified by Cabinet Order among those, from the tax liability relating to the local government levies relating to the special land holding tax imposed on land.
市町村は、土地の所有者が所有する土地で、その取得が第七十三条の二十七の三から第七十三条の二十七の五までの規定の適用がある取得その他これらに類するものとして政令で定める取得に該当するもののうち政令で定めるものに対しては、土地に対して課する特別土地保有税に係る地方団体の徴収金に係る納税義務を免除するものとする。
A municipality is to exempt an acquisition of land that falls under an acquisition to which Articles 73-27-3 to 73-27-5 apply or another acquisition specified by Cabinet Order as similar to these, from the tax liability relating to the local government levies relating to the special land holding tax imposed on the acquisition of land.
市町村は、土地の取得で第七十三条の二十七の三から第七十三条の二十七の五までの規定の適用がある取得その他これらに類するものとして政令で定める取得に該当するものに対しては、土地の取得に対して課する特別土地保有税に係る地方団体の徴収金に係る納税義務を免除するものとする。
The mayor of the municipality is to defer the collection of the local government levies relating to the special land holding tax on the land concerned, for a period specified by Cabinet Order of not more than five years from the date of acquisition of that land, if a landowner, etc. reports that the provisions of the preceding two paragraphs are to apply and that report is found to be true.
The provisions of Article 601, paragraphs (5) to (10) apply mutatis mutandis to the deferral of collection and its cancellation in the case referred to in the preceding paragraph, and to the refund of the local government levies relating to that special land holding tax.
第六百一条第五項から第十項までの規定は、前項の場合における徴収の猶予及びその取消し並びに当該特別土地保有税に係る地方団体の徴収金の還付について準用する。
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
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)