A prefecture or municipality may, in order to defray the expenses of carrying out projects relating to water utilization, projects carried out under the City Planning Act, projects relating to forest roads, and other projects that are to benefit land or forests, impose water utilization and land benefit tax on land or houses that particularly benefit from such a project, with the price or area of the land or houses as the tax base.
The taxable amount of water utilization and land benefit tax (where it is imposed over several years, the total of the taxable amounts for each year) cannot exceed the limit of the benefit that the land or house in question particularly receives from the project referred to in the preceding paragraph.
Where a municipality imposes city planning tax under Article 702, paragraph (1), it may not impose water utilization and land benefit tax to defray the expenses of carrying out the projects carried out under the City Planning Act referred to in paragraph (1).
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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).
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)