Article 627Application Mutatis Mutandis of Provisions Concerning Special Land Holding Tax Imposed on Land
第六百二十七条（土地に対して課する特別土地保有税に関する規定の準用）
Where special land holding tax is imposed under the provisions of Article 621, the provisions concerning special land holding tax imposed on land among the provisions of Subsection 1 through the preceding Subsection of this Section (excluding Article 585, paragraphs (1) and (3), Article 586, paragraphs (2) to (4), Article 587, paragraph (1), Article 587-2, Articles 593 to 597, Article 599, and Articles 601 to 603-2-2) apply mutatis mutandis. In this case, the phrase "the 'land' referred to in the preceding paragraph" in Article 585, paragraph (2) is deemed to be replaced with "the 'land' located within an idle land conversion promotion district under Article 621", the phrase "the landowner, etc. under Article 585, paragraph (1)" in paragraphs (5) and (6) of that Article is deemed to be replaced with "the owner of idle land prescribed in Article 621", the phrase "paragraph (1) of the preceding Article" in Article 600 and the phrase "Article 599, paragraph (1)" in Article 606 are deemed to be replaced with "Article 625, paragraph (1)", the phrase "the due date for payment under Article 599, paragraph (1)" in Article 607, paragraph (2) is deemed to be replaced with "the due date for payment under Article 625, paragraph (1) (where the due date for payment has been extended, the extended due date for payment)", the phrase "the due date for payment under Article 599, paragraph (1)" in Article 608, paragraph (1) is deemed to be replaced with "the due date for payment under Article 625, paragraph (1) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Article)", the phrase "Article 599, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 625, paragraph (1)", and the phrase "the due date for payment of the tax deficiency" in Article 611, paragraph (1) is deemed to be replaced with "the due date for payment of the tax deficiency, and where the due date for payment has been extended, the extended due date for payment".
第六百二十一条の規定により特別土地保有税を課する場合には、本節第一款から前款までの規定中土地に対して課する特別土地保有税に関する規定（第五百八十五条第一項及び第三項、第五百八十六条第二項から第四項まで、第五百八十七条第一項、第五百八十七条の二、第五百九十三条から第五百九十七条まで、第五百九十九条並びに第六百一条から第六百三条の二の二までの規定を除く。）を準用する。この場合において、第五百八十五条第二項中「前項の「土地」」とあるのは「第六百二十一条の遊休土地転換利用促進地区の区域内に所在する「土地」」と、同条第五項及び第六項中「第五百八十五条第一項の土地の所有者等」とあるのは「第六百二十一条に規定する遊休土地の所有者」と、第六百条中「前条第一項」とあり、及び第六百六条中「第五百九十九条第一項」とあるのは「第六百二十五条第一項」と、第六百七条第二項中「第五百九十九条第一項の納期限」とあるのは「第六百二十五条第一項の納期限（納期限の延長があつたときは、その延長された納期限）」と、第六百八条第一項中「第五百九十九条第一項の納期限」とあるのは「第六百二十五条第一項の納期限（納期限の延長があつたときは、その延長された納期限。以下本条において同じ。）」と、同条第二項中「第五百九十九条第一項」とあるのは「第六百二十五条第一項」と、第六百十一条第一項中「不足税額の納期限」とあるのは「不足税額の納期限をいい、納期限の延長があつたときは、その延長された納期限とする」と読み替えるものとする。
Read this with the articles around it
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)