一land that a person specified by Cabinet Order, having newly installed or expanded, in a zone, district or region listed below, equipment that is for use in a manufacturing business and satisfies requirements specified by Cabinet Order, uses as the site of a factory building relating to that equipment (including land specified by Cabinet Order that is used integrally with it)

イthe zone designated as an urban development zone under Article 25, paragraph (1) of the Metropolitan Area Readjustment Act (Act No. 83 of 1956);

ロthe district designated as an industrial development district in an underdeveloped region under Article 2, paragraph (1) of the Act on Promotion of Industrial Development in Underdeveloped Regions (Act No. 216 of 1961);

ハthe zone designated as an urban development zone under Article 12, paragraph (1) of the Kinki Area Adjustment Act (Act No. 129 of 1963);

ニthe zone designated as an urban development zone under Article 14, paragraph (1) of the Chubu Area Development and Improvement Act (Act No. 102 of 1966).

一の二land that a person specified by Cabinet Order, having newly installed or expanded, in a district specified by Cabinet Order among the industry introduction districts prescribed in Article 5, paragraph (2), item (i) of the Act on Promotion, etc. of the Introduction of Industry into Rural Areas (Act No. 112 of 1971), equipment that satisfies requirements specified by Cabinet Order and is for use in a business specified by Cabinet Order among the businesses belonging to the types of industry to be introduced prescribed in Article 5, paragraph (2), item (ii) of that Act that are set forth in the implementation plan prescribed in Article 5, paragraph (1) of that Act, uses as the site of a factory building relating to that equipment or another building specified by Cabinet Order (including land specified by Cabinet Order that is used integrally with it)

一の三land that a person specified by Cabinet Order, who runs a business specified by Cabinet Order in the area of a high-technology industry agglomeration region prescribed in Article 24, paragraph (2), item (i) of the Act on Facilitating the Creation of New Business (Act No. 152 of 1998) (prior to its repeal under Article 4 of the Supplementary Provisions of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005)) that is set forth in a plan for activating the agglomeration of high-technology industries prescribed in Article 24, paragraph (1) of that Act for which consent has been obtained under Article 24, paragraph (5) of that Act (including consent under Article 25, paragraph (1) of that Act), and who has newly installed equipment specified by Cabinet Order for use in that business and constructed a building relating to that equipment (limited to one specified by Cabinet Order), uses as the site of that building (including land specified by Cabinet Order that is used integrally with it)

一の四land that a person specified by Cabinet Order, having newly constructed, in a priority development district prescribed in Article 4, paragraph (2), item (iii) of the Act on Development of Comprehensive Resort Areas (Act No. 71 of 1987), a house or structure specified by Cabinet Order among those for use as specified private facilities prescribed in Article 2, paragraph (2) of that Act in accordance with the consented basic plan prescribed in Article 7, paragraph (1) of that Act, uses as the site of that house or structure

一の五land that a person specified by Cabinet Order, having newly installed or expanded, in a district specified by Cabinet Order among the depopulated areas prescribed in Article 2, paragraph (1) of the Act on Special Measures for Supporting the Sustainable Development of Depopulated Areas (Act No. 19 of 2021), equipment that is for use in a manufacturing business and satisfies requirements specified by Cabinet Order, uses as the site of a factory building relating to that equipment (including land specified by Cabinet Order that is used integrally with it), and land that a person specified by Cabinet Order, having newly constructed or extended, in a district so specified, a house or structure specified by Cabinet Order among those for use as lodging facilities, assembly facilities or sports facilities, uses as the site of that house or structure

一の六land that a person specified by Cabinet Order, having newly installed or expanded, in a specified agglomeration district prescribed in Article 4, paragraph (2), item (ii) of the Act on Temporary Measures for the Promotion of Imports and the Facilitation of Inward Investment Projects (Act No. 22 of 1992) (prior to its repeal under the Act Repealing the Act on Temporary Measures for the Promotion of Development of Specified Facilities through Utilization of the Abilities of Private Business Operators and the Act on Temporary Measures for the Promotion of Imports and the Facilitation of Inward Investment Projects (Act No. 31 of 2006)) that is set forth in a consented regional import promotion plan prescribed in Article 7 of that Act (hereinafter in this item referred to as the "consented regional import promotion plan"), in accordance with the consented regional import promotion plan, equipment that satisfies requirements specified by Cabinet Order and is for use in a business specified by Cabinet Order among the imported cargo distribution promotion businesses prescribed in Article 2, paragraph (2) of that Act (hereinafter in this item referred to as "imported cargo distribution promotion business"), uses as the site of a factory building relating to that equipment (including land specified by Cabinet Order that is used integrally with it), and land that a person specified by Cabinet Order, having newly constructed or extended, in accordance with the consented regional import promotion plan, a house or structure specified by Cabinet Order among those for use as facilities specified by Cabinet Order relating to an imported cargo distribution promotion business, uses as the site of that house or structure

一の七land used for a selected project prescribed in Article 2, paragraph (4) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999) that a selected business operator prescribed in Article 2, paragraph (5) of that Act implements in accordance with a business contract prescribed in Article 5, paragraph (2), item (v) of that Act, or for a business specified by Cabinet Order as relating to that selected project

一の八land that a person specified by Cabinet Order, having newly constructed or extended, on a remote island prescribed in Article 3, item (iii) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002), a house or structure specified by Cabinet Order among those for use as lodging facilities, assembly facilities or sports facilities, uses as the site of that house or structure

二land used for the following facilities that are installed for the prevention of public danger

イfacilities for the treatment of dust, slag, mine water, waste water and mine smoke prescribed in Article 8, item (i) of the Mine Safety Act (Act No. 70 of 1949);

ロtreatment facilities for waste water or waste liquid of a factory or workplace installing a specified facility prescribed in Article 2, paragraph (2) of the Water Pollution Prevention Act (Act No. 138 of 1970) or a designated-area specified facility prescribed in paragraph (3) of that Article (including facilities deemed to be that designated-area specified facility pursuant to Article 12-2 of the Act on Special Measures concerning Conservation of the Environment of the Seto Inland Sea (Act No. 110 of 1973) or Article 14 of the Act on Special Measures concerning Conservation of Lake Water Quality (Act No. 61 of 1984)), or detoxification facilities installed by a person who uses a public sewerage system prescribed in Article 12, paragraph (1) or Article 12-11, paragraph (1) of the Sewerage Act (Act No. 79 of 1958), that are specified by Order of the Ministry of Internal Affairs and Communications.

ハA facility for purifying the quality of groundwater containing harmful substances prescribed in Article 2, paragraph (2), item (i) of the Water Pollution Prevention Act, installed by a founder of a specified business site prescribed in Article 2, paragraph (6) of the Water Pollution Prevention Act (hereinafter in this item referred to as a "specified business site") (meaning a founder of a specified business site prescribed in Article 14-3, paragraph (3) of the Water Pollution Prevention Act) or a person who was a founder of a specified business site (meaning a person who was a founder of a specified business site prescribed in Article 14-3, paragraph (2) of the Water Pollution Prevention Act), that is specified by Order of the Ministry of Internal Affairs and Communications

ニFacilities for treating soot and smoke generated from soot and smoke emitting facilities prescribed in Article 2, paragraph (2) of the Air Pollution Control Act (Act No. 97 of 1968), and facilities for treating dust generated from general dust emitting facilities prescribed in Article 2, paragraph (9) of the Air Pollution Control Act, that are specified by Order of the Ministry of Internal Affairs and Communications

ホFacilities that contribute to the control of the emission or scattering of designated substances prescribed in paragraph (9) of the Supplementary Provisions of the Air Pollution Control Act, emitted or scattered from designated substance emitting facilities prescribed in paragraph (9) of the Supplementary Provisions of the Air Pollution Control Act, that are specified by Order of the Ministry of Internal Affairs and Communications

ヘGeneral waste treatment facilities prescribed in Article 8, paragraph (1) of the Act on Waste Management and Public Cleaning (Act No. 137 of 1970) or industrial waste treatment facilities prescribed in Article 15, paragraph (1) of the Act on Waste Management and Public Cleaning, that are specified by Order of the Ministry of Internal Affairs and Communications

トEquipment for preventing the emission of specified offensive odor substances prescribed in Article 2, paragraph (1) of the Offensive Odor Control Act (Act No. 91 of 1971), that is specified by Order of the Ministry of Internal Affairs and Communications

チFacilities for preventing noise generated in specified facilities prescribed in Article 2, paragraph (1) of the Noise Regulation Act (Act No. 98 of 1968) (including facilities of the same kind installed in a mine prescribed in Article 2, paragraph (2) of the Mine Safety Act), that are specified by Order of the Ministry of Internal Affairs and Communications

リFacilities for treating wastewater generated from designated facilities prescribed in Article 15, paragraph (1) of the Act on Special Measures concerning Conservation of Lake Water Quality that are installed within a designated area under Article 3, paragraph (2) of the Act on Special Measures concerning Conservation of Lake Water Quality and are specified by Cabinet Order, which are specified by Order of the Ministry of Internal Affairs and Communications

ヌFacilities for treating wastewater or waste liquid of a water supply source specified business site prescribed in Article 2, paragraph (6) of the Act on Special Measures concerning Water Quality Conservation at Water Resources Area in Order to Prevent the Specified Difficulties in Water Utilization (Act No. 9 of 1994) that installs water supply source specified facilities prescribed in Article 2, paragraph (5) of the Act on Special Measures concerning Water Quality Conservation at Water Resources Area in Order to Prevent the Specified Difficulties in Water Utilization, that are specified by Order of the Ministry of Internal Affairs and Communications

ルFacilities for treating dioxins (meaning dioxins prescribed in Article 2, paragraph (1) of the Act on Special Measures against Dioxins) generated or discharged from specified facilities prescribed in Article 2, paragraph (2) of the Act on Special Measures against Dioxins (Act No. 105 of 1999), that are specified by Order of the Ministry of Internal Affairs and Communications

ヲFacilities for removing the contamination of soil by specified hazardous substances (meaning specified hazardous substances prescribed in Article 2, paragraph (1) of the Soil Contamination Countermeasures Act (Act No. 53 of 2002)) (in the case of those installed in an area other than an area requiring measures prescribed in Article 6, paragraph (4) of the Soil Contamination Countermeasures Act and an area requiring notification of alteration of the form or quality of land prescribed in Article 11, paragraph (2) of the Soil Contamination Countermeasures Act, limited to those installed by the owner, administrator or occupant of the site of a factory or workplace relating to a specified facility using hazardous substances prescribed in Article 3, paragraph (1) of the Soil Contamination Countermeasures Act, or of land that was such a site), that are specified by Order of the Ministry of Internal Affairs and Communications

四Land specified by Cabinet Order that a waste treatment center prescribed in Article 15-5, paragraph (1) of the Act on Waste Management and Public Cleaning uses for the services prescribed in Article 15-6, items (i) to (v) of the Act on Waste Management and Public Cleaning

四の二Land specified by Cabinet Order that a person who has obtained registration under Article 20-2, paragraph (1) of the Act on Waste Management and Public Cleaning uses for the business relating to that registration

四の五Land used for protective facilities prescribed in Article 38, paragraph (1) of the Public Assistance Act, child welfare facilities prescribed in Article 7, paragraph (1) of the Child Welfare Act, welfare facilities for the elderly prescribed in Article 5-3 of the Act on Social Welfare for the Elderly, and facilities designed to support persons with disabilities prescribed in Article 5, paragraph (11) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities, and for social welfare services prescribed in Article 2, paragraph (1) of the Social Welfare Act and offender rehabilitation services prescribed in Article 2, paragraph (1) of the Offender Rehabilitation Services Act

五Land used for a hospital prescribed in Article 1-5, paragraph (1) of the Medical Care Act

五の二Land used for a long-term care health facility prescribed in Article 8, paragraph (28) of the Long-Term Care Insurance Act that is operated by a medical care corporation, a social welfare corporation or any other person specified by Cabinet Order

六Agricultural land, forest land, pasture land and other land specified by Cabinet Order that a person engaged in agriculture, forestry or fishery who is specified by Cabinet Order acquires in order to expand the scale of operations, to consolidate agricultural land or forest land, or to modernize the management of agriculture, forestry or fishery, and uses for the respective business

七Land used for facilities specified by Cabinet Order, being facilities for the joint use of persons engaged in agriculture, forestry or fisheries that are established by agricultural cooperatives, fisheries cooperatives, forestry cooperatives, production forestry cooperatives or other juridical persons specified by Cabinet Order for the modernization or rationalization of the management of agriculture, forestry or fisheries, and other facilities for the modernization or rationalization of the management of agriculture, forestry or fisheries

八Land specified by Cabinet Order that the State, local governments, forestry cooperatives and production forestry cooperatives use for afforestation or forest nurturing carried out under a shared-profit afforestation contract prescribed in Article 2, paragraph (1) of the Act on Special Measures concerning Shared Forest (Act No. 57 of 1958) or a similar contract specified by Cabinet Order, or under a shared-profit forest nurturing contract prescribed in Article 2, paragraph (2) of the Act on Special Measures concerning Shared Forest

九Land used for a wholesale market prescribed in Article 2, paragraph (2) of the Wholesale Market Act (Act No. 35 of 1971), and land used for facilities specified by Cabinet Order, other than a wholesale market prescribed in Article 2, paragraph (2) of the Wholesale Market Act, that need to be developed in order to ensure the smooth distribution of fresh foods, etc.

十六Land used for facilities specified by Cabinet Order, prescribed in Article 5, paragraph (1), items (i) to (v) or item (ix) of the Act on the Improvement of Urban Distribution Centers (Act No. 110 of 1966), that are installed within a distribution business district prescribed in Article 4, paragraph (1) of the Act on the Improvement of Urban Distribution Centers, or for facilities specified by Cabinet Order, prescribed in those provisions, that are installed outside that district and used for road freight transport business or warehousing business

十七Land that the Japan Workers' Housing Association uses for the services prescribed in Article 23, item (ii) or (iii) of the Act on Japan Workers' Housing Association (Act No. 133 of 1966)

十八Residential land prescribed in Article 349-3-2, paragraph (1) relating to one dwelling (meaning a house used exclusively for residence by persons, or a house a part of which is used for residence by persons, as specified by Cabinet Order) (excluding that listed in the following item and item (xx); limited to that whose area is less than the area specified by Cabinet Order)

十九Land specified by Cabinet Order that is used for a dwelling specified by Cabinet Order that is used as a rental house (including use as the residence of employees or workers of the owner of the rental house) (hereinafter in this item referred to as "rented housing"), or for a dwelling specified by Cabinet Order that is a mid- to high-rise fire-resistant building (meaning a building whose specified principal structural parts prescribed in Article 2, item (ix)-2, (a) of the Building Standards Act are of fire-resistant construction, or a building falling under Article 2, item (ix)-3, (a) or (b) of the Building Standards Act, having three or more stories above ground (meaning the number of stories above ground calculated as specified by Cabinet Order)) (excluding a dwelling that is rented housing; limited to one where the owner of the dwelling does not own the site of the dwelling)

二十Land used as the site of a building that conforms to the matters prescribed in Article 8, paragraph (3), item (ii), (i) of the City Planning Act, provided for in the city plan for a specified block prescribed in Article 8, paragraph (1), item (iv) of the City Planning Act, within the area of that specified block

二十の二Land used as the site of a building prescribed in Article 59-2, paragraph (1) of the Building Standards Act for which permission has been obtained under that paragraph

二十の三Land used as the site of buildings that conform to the city plan for an urban redevelopment promotion area prescribed in Article 7, paragraph (1) of the Urban Renewal Act, within the area of that urban redevelopment promotion area, and of facility buildings prescribed in Article 2, item (vi) of the Urban Renewal Act

二十一Land specified by Cabinet Order that the implementer of a new housing and urban development project prescribed in Article 2, paragraph (1) of the New Housing and Urban Development Act (Act No. 134 of 1963) uses for that project, and land that a person who has directly acquired that land from that implementer uses for public interest facilities specified by Cabinet Order prescribed in Article 2, paragraph (7) of the New Housing and Urban Development Act or for specified business facilities specified by Cabinet Order prescribed in Article 2, paragraph (8) of the New Housing and Urban Development Act

二十一の二Land that a person who has directly acquired from the Urban Renaissance Agency land relating to the implementation of a land readjustment project under the Land Readjustment Act that is specified by Cabinet Order and carried out by the Urban Renaissance Agency uses for public interest facilities or other facilities specified by Cabinet Order

二十一の三Land that a person who has directly acquired, from the implementer of an integrated land readjustment project prescribed in Article 11 of the Act on Special Measures concerning Comprehensive Advancement of Housing Development and Railway Construction in Metropolitan Areas (Act No. 61 of 1989), land that the implementer uses for that project specified by Cabinet Order uses for public interest facilities specified by Cabinet Order

二十三Land purchased and held by Narita International Airport Corporation under Article 9, paragraph (2) of the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports (Act No. 110 of 1967), or under Article 8, paragraph (1) or Article 9, paragraph (2) of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports (Act No. 26 of 1978)

二十五land specified by Cabinet Order among the land listed in the items of Article 14-2 of the Local Allocation Tax Act

二十五の二land specified by Cabinet Order within a special green space conservation district under Article 12 of the Urban Green Space Conservation Act (Act No. 72 of 1973)

二十六land used for a general automobile road or exclusive automobile road prescribed in Article 3, item (i) of the Expropriation of Land Act, facilities specified by Cabinet Order among those listed in item (vii), items (viii) to (x), item (xii), item (xv)-2 or item (xviii) of that Article, or facilities listed in item (xvii) of that Article or facilities specified by Cabinet Order among those listed in item (xvii)-2 of that Article (including facilities specified by Cabinet Order that are necessary to ensure safety in relation to those facilities)

二十七land specified by Cabinet Order that is used for environmental facilities which a person who has filed a notification under Article 6, paragraph (1), Article 7, paragraph (1) or Article 8, paragraph (1) of the Factory Location Act (Act No. 24 of 1959), in respect of a specified factory prescribed in Article 6, paragraph (1) of that Act, locates in order to conform to the rules published under Article 4, paragraph (1) of that Act or the municipal rules prescribed in Article 4-2, paragraph (1) of that Act established under that paragraph, relating to matters concerning the ratio of the area of environmental facilities to the site area

二十八land to which Article 348, paragraphs (2), (5) and (7) apply (excluding those listed in items (iv)-5 and (v))

二十九land the acquisition of which falls under an acquisition to which Article 73-4, paragraph (1) or Article 73-5 applies (excluding those listed in items (iv)-5, (v), (xxi), (xxiii), (xxvi) and the preceding item)

三十land, other than those listed in the preceding items, used for a purpose that the Municipal Ordinance of the municipality specifies as being in line with the basic concept for the construction of the municipality established through a resolution of the municipal assembly of that municipality.