Article 702-3Special Provisions on the Tax Base of City Planning Tax for Residential Land, etc.
第七百二条の三（住宅用地等に対する都市計画税の課税標準の特例）
The tax base of the city planning tax imposed on land subject to the application of Article 349-3-2, paragraph (1) or Article 349-3-3, paragraph (1) (including where applied mutatis mutandis under Article 349-3-3, paragraph (2), and where applied with terms replaced pursuant to Article 349-3-3, paragraph (3) (including as applied mutatis mutandis under Article 349-3-3, paragraph (4)); the same applies in the following paragraph) is, notwithstanding Article 702, paragraph (1), two-thirds of the price that is to be the tax base of the city planning tax relating to that land.
第三百四十九条の三の二第一項又は第三百四十九条の三の三第一項（同条第二項において準用する場合及び同条第三項（同条第四項において準用する場合を含む。）の規定により読み替えて適用される場合を含む。次項において同じ。）の規定の適用を受ける土地に対して課する都市計画税の課税標準は、第七百二条第一項の規定にかかわらず、当該土地に係る都市計画税の課税標準となるべき価格の三分の二の額とする。
The tax base of the city planning tax imposed on land subject to the application of Article 349-3-2, paragraph (2), or of Article 349-3-2, paragraph (2) as applied with terms replaced pursuant to Article 349-3-3, paragraph (1), is, notwithstanding Article 702, paragraph (1) and the preceding paragraph, one-third of the price that is to be the tax base of the city planning tax relating to that land.
第三百四十九条の三の二第二項の規定又は第三百四十九条の三の三第一項の規定により読み替えて適用される第三百四十九条の三の二第二項の規定の適用を受ける土地に対して課する都市計画税の課税標準は、第七百二条第一項及び前項の規定にかかわらず、当該土地に係る都市計画税の課税標準となるべき価格の三分の一の額とする。
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).
Defined inArticle 585, paragraph (2)
pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)