Act on Special Measures Concerning Taxation

where land, etc. located within the district of a landscape plan prescribed in Article 8, paragraph (1) of the Landscape Act (Act No. 110 of 2004) is purchased by a local government or a landscape improvement organization promotion corporation prescribed in Article 92, paragraph (1) of that Act (limited to one specified by Cabinet Order; the same applies hereinafter in this item), for use in a project for the improvement of landscape-important public facilities prescribed in Article 8, paragraph (2), item (iv), (bc) of that Act that are specified in the landscape plan (where the project is carried out by the landscape improvement organizationpromotion corporation, limited to a project carried out under the control of a local government) (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article, or the case listed in item (ii), item (iv), or the preceding three items);

where land, etc. located within the areadistrict of a landscape plan prescribed in Article 8, paragraph (1) of the Landscape Act is purchased by a local government or a landscape improvement organization promotion corporation prescribed in Article 92, paragraph (1) of that Act (limited to one specified by Cabinet Order; the same applies hereinafter in this item), for use in a project for the improvement of landscape-important public facilities prescribed in Article 8, paragraph (2), item (iv), (bc) of that Act that are specified in the landscape plan (where the project is carried out by the landscape improvement organizationpromotion corporation, limited to a project carried out under the control of a local government) (excluding cases that fall under the cases listed in Article 64, paragraph (1), item (ii), Article 65, paragraph (1), item (i), or paragraph (1), item (i) of the preceding Article, or the cases listed in item (ii), item (iv) or the preceding three items);