Supplementary Provisions, Article 31-3
第三十一条の三
For special land holding tax imposed for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. to which Article 18, paragraphs (1) through (5) of the Supplementary Provisions apply (meaning the building land, etc. prescribed in Article 17, item (ii) of the Supplementary Provisions, and excluding building land, etc. to which Article 349-3, Article 349-3-2 or Articles 15 through 15-3 of the Supplementary Provisions apply), the phrase "the price that is to be the tax base of the fixed assets tax for that fiscal year" in Article 596, item (i) and Article 624 is deemed to be replaced with "the amount that is to be the tax base prescribed in Article 18, paragraphs (1) through (5) of the Supplementary Provisions for the fixed assets tax for that fiscal year".
附則第十八条第一項から第五項までの規定の適用がある宅地等（附則第十七条第二号に規定する宅地等をいうものとし、第三百四十九条の三、第三百四十九条の三の二又は附則第十五条から第十五条の三までの規定の適用がある宅地等を除く。）に対して課する令和六年度から令和八年度までの各年度分の特別土地保有税については、第五百九十六条第一号及び第六百二十四条中「当該年度分の固定資産税の課税標準となるべき価格」とあるのは、「当該年度分の固定資産税に係る附則第十八条第一項から第五項までに規定する課税標準となるべき額」とする。
For special land holding tax imposed on the acquisition, made during the period from January 1, 2006 until March 31, 2027, of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, the phrase "the price that is to be the tax base of the real property acquisition tax to be imposed by the prefecture under Article 73-2 on the acquisition of the land set forth in Article 599, paragraph (2), item (ii) or (iii)" in Article 596, item (ii) is deemed to be replaced with "the amount obtained by multiplying by one-half the price that is to be the tax base of the real property acquisition tax to be imposed by the prefecture under Article 73-2 on the acquisition of the land set forth in Article 599, paragraph (2), item (ii) or (iii) (meaning the price that is to be the tax base in the case where Article 11-5, paragraph (1) of the Supplementary Provisions does not apply; the same applies hereinafter in this item)", and the phrase "the amount specified by Cabinet Order as the price that is to be the tax base of that real property acquisition tax" is deemed to be replaced with "the amount obtained by multiplying by one-half the amount specified by Cabinet Order as the price that is to be the tax base of that real property acquisition tax".
附則第十一条の五第一項に規定する宅地評価土地の取得のうち平成十八年一月一日から令和九年三月三十一日までの間にされたものに対して課する特別土地保有税については、第五百九十六条第二号中「課すべき不動産取得税の課税標準となるべき価格」とあるのは「課すべき不動産取得税の課税標準となるべき価格（附則第十一条の五第一項の規定の適用がないものとした場合における課税標準となるべき価格をいう。以下この号において同じ。）に二分の一を乗じて得た額」とし、「当該不動産取得税の課税標準となるべき価格として政令で定める額」とあるのは「当該不動産取得税の課税標準となるべき価格として政令で定める額に二分の一を乗じて得た額」とする。
For special land holding tax imposed for each fiscal year from fiscal 2002 through fiscal 2008 on land that the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency uses for the services prescribed in Article 11, paragraph (1), item (ii) of the Supplementary Provisions of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency, the phrase "the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under paragraph (2), item (i) of that Article by the tax rate under Article 594, the total of the amounts obtained by multiplying by 1.4 percent the price that is to be the tax base of the fixed assets tax for that fiscal year to be imposed by the municipality under Articles 342 and 343 on the land set forth in that item, up to the limit of the former amount" in Article 596, item (i) (including as applied with terms replaced pursuant to paragraph (1) or (2)) is deemed to be replaced with "an amount equivalent to one-third of the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under paragraph (2), item (i) of that Article by the tax rate under Article 594, the total of the amounts obtained by multiplying by 1.4 percent the price that is to be the tax base of the fixed assets tax for that fiscal year to be imposed by the municipality under Articles 342 and 343 on the land set forth in that item, up to the limit of the former amount".
独立行政法人鉄道建設・運輸施設整備支援機構が独立行政法人鉄道建設・運輸施設整備支援機構法附則第十一条第一項第二号に規定する業務の用に供する土地に対して課する平成十四年度から平成二十年度までの各年度分の特別土地保有税については、第五百九十六条第一号（第一項又は第二項の規定により読み替えて適用される場合を含む。）中「控除した額」とあるのは、「控除した額の三分の一に相当する額」とする。
The provisions of Article 586, paragraph (4) apply mutatis mutandis in the case where the preceding paragraph applies.
第五百八十六条第四項の規定は、前項の規定の適用がある場合について準用する。
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)
land valued as building landmachine translation
「宅地評価土地」
Building land (宅地), together with other land whose value for real estate acquisition tax (不動産取得税) is set by comparison with the value of building land in similar circumstances (宅地比準土地).
Short name set inSupplementary Provisions, Article 11-5, paragraph (3)
building land, etc.machine translation
「宅地等」
Land other than farmland (農地).
Defined inSupplementary Provisions, Article 17, paragraph (1), item (ii)· applies only in this article