Article 622Tax Base of Special Land Holding Tax Imposed on Idle Land
第六百二十二条（遊休土地に対して課する特別土地保有税の課税標準）
The tax base of the special land holding tax imposed on idle land is the market value of the idle land or the acquisition cost of the land that is idle land, whichever amount is higher (referred to as the "market value, etc." in Article 625, paragraph (2)).
遊休土地に対して課する特別土地保有税の課税標準は、遊休土地の時価又は遊休土地である土地の取得価額のいずれか高い金額（第六百二十五条第二項において「時価等」という。）とする。
The market value of idle land and the acquisition cost of land that is idle land prescribed in the preceding paragraph are the amounts calculated as provided by Cabinet Order.
With respect to an acquisition of land specified by Cabinet Order, among acquisitions of land that is idle land, as an acquisition without consideration or at a significantly low price or in other cases involving special circumstances, the amount calculated as provided by Cabinet Order as the acquisition cost of that land is deemed to be the acquisition cost of that land.
遊休土地である土地の取得のうち無償又は著しく低い価額による土地の取得その他特別の事情がある場合における土地の取得で政令で定めるものについては、当該土地の取得価額として政令で定めるところにより算定した金額を当該土地の取得価額とみなす。
Read this with the articles around it
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
market value, etc.machine translation
「時価等」
In Article 622 and Article 625, paragraph 2, the higher of the market value (時価) of idle land (遊休土地) and the price paid to acquire it, which is the tax base of the special land holding tax (特別土地保有税) on idle land.
Short name set inArticle 622, paragraph (1)· applies only in this provision and in Article 625, paragraph (2)