Article 621Persons Liable for Special Land Holding Tax Imposed on Idle Land, etc.
第六百二十一条（遊休土地に対して課する特別土地保有税の納税義務者等）
In addition to the special land holding tax imposed on land, the municipality in which land is located imposes special land holding tax on the owner of idle land, where the idle land (referred to in this Subsection as "idle land") is land located within an idle land conversion promotion district prescribed in Article 10-3, paragraph (1) of the City Planning Act (referred to as an "idle land conversion promotion district" in Article 629, paragraph (1)) and forming a contiguous parcel of 1,000 square meters or more in area that the same person owns on January 1 of the year that includes the day on which filing and payment is to be made under Article 625, paragraph (1).
都市計画法第十条の三第一項に規定する遊休土地転換利用促進地区（第六百二十九条第一項において「遊休土地転換利用促進地区」という。）の区域内に所在する土地で同一の者が第六百二十五条第一項の規定により申告納付すべき日の属する年の一月一日に所有する一団の土地の面積が千平方メートル以上であるもの（以下本款において「遊休土地」という。）に対しては、土地に対して課する特別土地保有税のほか、当該遊休土地所在の市町村において、当該遊休土地の所有者に特別土地保有税を課する。
Read this with the articles around it
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
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
idle land conversion promotion districtmachine translation
「遊休土地転換利用促進地区」
An idle land conversion promotion district as defined in Article 10-3, paragraph 1 of the City Planning Act.
Short name set inArticle 621, paragraph (1)· applies only in this provision and in Article 629, paragraph (1)
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)