Supplementary Provisions, Article 31Suspension of Imposition of Special Land Holding Tax
第三十一条（特別土地保有税の課税の停止）
For acquisition of land acquired on or after January 1, 2003, special land holding tax imposed on the acquisition of land is not imposed for the time being, notwithstanding Chapter III, Section 8 (excluding Subsection 5).
平成十五年一月一日以後に取得された土地の取得に対しては、第三章第八節（第五款を除く。）の規定にかかわらず、当分の間、土地の取得に対して課する特別土地保有税を課さない。
For idle land prescribed in Article 621 that the owner of the land owns on January 1 of each year from 2003 onward (hereinafter in this paragraph referred to as "idle land"), special land holding tax imposed on idle land for each fiscal year from fiscal 2003 onward is not imposed for the time being, notwithstanding Chapter III, Section 8, Subsection 5.
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)
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)
idle landmachine translation
「遊休土地」
Idle land as defined in Article 621: land of 1,000 square metres or more, held as one block by one owner on 1 January, in an idle land conversion promotion district (遊休土地転換利用促進地区); for the time being, the special land holding tax (特別土地保有税) on idle land is not imposed from fiscal 2003.
Short name set inSupplementary Provisions, Article 31, paragraph (3)· applies only in this paragraph