Article 603-2

①If a mayor of the municipality has determined that land owned by a landowner, etc. falls under any of the lands listed in the following items and that the use of that land conforms to planned land use in the surrounding area including that land, in light of the land use basic plan of that municipality (meaning the land use basic plan under Article 9, paragraph (1) of the National Land Use Planning Act (Act No. 92 of 1974)), urban planning and other plans concerning land use, 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.

②A landowner, etc. who wishes to receive the application of the provisions of the preceding paragraph must, by the due date for payment under Article 599, paragraph (1) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Section), file with the mayor of the municipality an application to the effect that the provisions of the preceding paragraph are to apply to the special land holding tax on that land; provided, however, that this does not apply to land for which a determination under that paragraph or a confirmation under paragraph (1) of the following Article has already been obtained, where there has been no change in the circumstances relating to that determination or confirmation and no change in the owner of that land.

③A determination under paragraph (1) is to be made only where an application under the main clause of the preceding paragraph has been filed or where the case falls under the proviso to that paragraph.

④When the mayor of the municipality has made a determination under paragraph (1), or has decided not to make that determination, the mayor must notify the landowner, etc. of the land concerned of that fact without delay; provided, however, that this does not apply when making a determination under paragraph (1) for land falling under the proviso to paragraph (2).

⑤The mayor of the municipality is to defer, for the period from the due date for payment under Article 599, paragraph (1) to the day on which the determination under paragraph (1) is made (where a decision not to make a determination under that paragraph has been made, the day on which the notification under the preceding paragraph is given), the collection of the local government levies (excluding the portion for which collection is deferred under Article 601, paragraph (3) or (4) (including where these provisions are applied mutatis mutandis under Article 602, paragraph (2)) or paragraph (3) of the preceding Article) relating to the special land holding tax on the land relating to an application under the main clause of paragraph (2), or on land for which a determination under paragraph (1) or a confirmation under paragraph (1) of the following Article has already been obtained, if an application under the main clause of paragraph (2) has been filed, or if there has been no change in the circumstances relating to a determination under paragraph (1) or a confirmation under paragraph (1) of the following Article already obtained for the land and no change in the owner of that land; provided, however, that this does not apply where it is clear that that land falls under none of the lands listed in the items of paragraph (1).

⑥The provisions of Article 586, paragraph (4) and Article 601, paragraphs (7) to (9) apply mutatis mutandis to the case referred to in paragraph (1).

⑦Procedures for an application under paragraph (2) and other matters necessary for the application of the provisions of paragraphs (1) to (5) are specified by Cabinet Order.