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Article 626Special Provisions on Exemption from Tax Liability, etc. for Special Land Holding Tax Imposed on Land Relating to Idle Land
第六百二十六条（遊休土地に係る土地に対して課する特別土地保有税の納税義務の免除等の特例）
The provisions of Articles 601 to 603-2-2 do not apply to the special land holding tax imposed on land on which special land holding tax imposed on idle land is levied (excluding land to which Article 629, paragraph (1) applies).
遊休土地に対して課する特別土地保有税が課される土地（第六百二十九条第一項の規定の適用を受けるものを除く。）に対して課する特別土地保有税については、第六百一条から第六百三条の二の二までの規定は、適用しない。
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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