A municipality may, in order to defray the expenses of developing roads, waterways and other public facilities specified by Cabinet Order that become necessary in connection with residential land development (meaning converting land other than building land into building land by altering the division, shape or character of that land, or diverting land other than building land to building land; the same applies hereinafter in this Article) (hereinafter in this Article referred to as "public facilities"), impose residential land development tax, with the area of the building land relating to that residential land development (excluding the area of the portion to be provided for public use) as the tax base, on a person who carries out residential land development on the basis of title within an area specified by Municipal Ordinance of the municipality as an area in which the development of public facilities is required, within an urbanization promotion area prescribed in Article 7, paragraph (1) of the City Planning Act (where city planning concerning the area division prescribed in that paragraph has not been established for the city planning area, an area designated as a residential land development project regulation area pursuant to Article 3, paragraph (1) of the former Act on Residential Land Development Projects (Act No. 160 of 1964)) of the area of the municipality that has been designated as a city planning area pursuant to Article 5 of the City Planning Act (hereinafter in this paragraph referred to as the "city planning area").
市町村は、宅地開発（宅地以外の土地の区画形質を変更することにより当該土地を宅地とすること又は宅地以外の土地を宅地に転用することをいう。以下本条において同じ。）に伴い必要となる道路、水路その他の公共施設で政令で定めるもの（以下本条において「公共施設」という。）の整備に要する費用に充てるため、当該市町村の区域で都市計画法第五条の規定により都市計画区域として指定されたもの（以下本項において「都市計画区域」という。）のうち同法第七条第一項に規定する市街化区域（当該都市計画区域について同項に規定する区域区分に関する都市計画が定められていない場合にあつては、旧住宅地造成事業に関する法律（昭和三十九年法律第百六十号）第三条第一項の規定により住宅地造成事業規制区域として指定された区域）内において公共施設の整備が必要とされる地域として当該市町村の条例で定める区域内で権原に基づき宅地開発を行う者に対し、当該宅地開発に係る宅地の面積（公共の用に供される部分の面積を除く。）を課税標準として、宅地開発税を課することができる。
The tax rate of residential land development tax is to be specified by Municipal Ordinance of the municipality, taking into account the expenses required for the development of public facilities that become necessary in connection with residential land development, the state of benefit received from those public facilities, and other factors.
宅地開発税の税率は、宅地開発に伴い必要となる公共施設の整備に要する費用、当該公共施設による受益の状況等を参酌して、当該市町村の条例で定める。
Where a person liable for residential land development tax transfers to the municipality free of charge, in accordance with the Municipal Ordinance of that municipality, public facilities that become necessary in connection with that residential land development or land specified by Cabinet Order that is provided for their use, and in other cases specified by Cabinet Order, the mayor of the municipality is to exempt the residential land development tax or, if the amount of residential land development tax has already been paid, to refund the amount equivalent to it.
宅地開発税の納税義務者が当該宅地開発に伴い必要となる公共施設又はその用に供する土地で政令で定めるものを当該市町村の条例の定めるところにより当該市町村に無償で譲渡する場合その他政令で定める場合には、市町村長は、宅地開発税を免除するものとし、又は、すでに宅地開発税額が納付されているときは、これに相当する額を還付するものとする。
Where a person liable for residential land development tax has offered to transfer free of charge to the municipality the public facilities or land provided for their use referred to in the preceding paragraph, the mayor of the municipality may, in accordance with the Municipal Ordinance of that municipality, grant a deferral of collection for a period of not more than one year in accordance with the rules of Article 15, paragraph (1).
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).
Defined inArticle 585, paragraph (2)
residential land developmentmachine translation
「宅地開発」
Making land that is not building land into building land (宅地) by changing its layout or form, or converting land that is not building land to building use.
Defined inArticle 703-3, paragraph (1)· applies only in this provision
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.