Act on Special Measures Concerning Taxation

With regard to land, etc. used for a factory or other business establishment employing persons with a disability for which, as of the taxation date, the ratio of employees with disabilities is 25 percent or more and the number of employees with disabilities is the number specified by Cabinet Order or more (excluding, in the case where that land, etc. is also used for purposes other than that business establishment, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that business establishment, and limited, in the case where the buildings, etc. used as that business establishment are leased, to land, etc. used for buildings, etc. specified by Cabinet Order that are used exclusively as that business establishment), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 71-7, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one half of the value of that land, etc.

In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:

"person with a disability" means a person with a mental or physical disability who is specified by Cabinet Order;

"ratio of employees with disabilities" means the ratio calculated pursuant to the provisions of Cabinet Order as the ratio of the number of employees with disabilities to the total number of regularly employed employees as of the taxation date;

"number of employees with disabilities" means the number specified by Cabinet Order as the sum of the number of persons with a disability regularly employed as of the taxation date (or, in the case where those persons with a disability include persons with severe physical disabilities prescribed in Article 2, item (iii) of the Act to Facilitate the Employment of Persons with Disabilities (Act No. 123 of 1960) or persons with severe intellectual disabilities prescribed in item (v) of that Article (referred to as "persons with a severe disability" in this item), the number obtained by adding the number of those persons with a severe disability) and the number of employees who are persons with a severe disability whose working hours are shorter than those of ordinary employees.

The provisions of paragraph (3) of the preceding Article apply mutatis mutandis in the case where the provisions of paragraph (1) apply. In this case, the phrase "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article is deemed to be replaced with "Article 71-9, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Business Establishments Employing Persons with Disabilities) of the Act on Special Measures Concerning Taxation".

The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.

With regard to land, etc. used, as of the taxation date, for a market specified by Cabinet Order that is opened for the wholesale of timber (referred to as a "timber market" in this paragraph) or for a timber storage place of a person engaged in the business of sawing or other processing of timber or a person engaged in the business of the wholesale of timber who is specified by Cabinet Order as a person contributing to the stabilization of the supply and demand and the price of timber through transactions in a timber market (referred to as a "timber market, etc." in this paragraph) (excluding, in the case where that land, etc. is also used for purposes other than the timber market, etc., the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that timber market, etc., and limited, in the case where the buildings, etc. used as that timber market, etc. are leased, to land, etc. used for buildings, etc. specified by Cabinet Order that are used exclusively as that timber market, etc.), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 71-7, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one half of the value of that land, etc.

The provisions of Article 71-8, paragraph (3) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article is deemed to be replaced with "Article 71-10, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Timber Markets, etc.) of the Act on Special Measures Concerning Taxation".

The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.

With regard to the part specified by Cabinet Order as the part used for a vestibule or balcony of a special evacuation stairway (meaning a stairway specified by Cabinet Order as a stairway having a special structure for evacuation) installed in a building specified by Cabinet Order to which the provisions of Article 35 of the Building Standards Act apply, out of land, etc. used for that building as of the taxation date, excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 71-7, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one half of the value of that land, etc.

The provisions of Article 71-8, paragraph (3) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article is deemed to be replaced with "Article 71-11, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Vestibules, etc. of Special Evacuation Stairways) of the Act on Special Measures Concerning Taxation".

The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.

With regard to land, etc. used, as of the taxation date, for an off-street parking lot prescribed in Article 2, item (ii) of the Parking Lot Act (limited to one specified by Cabinet Order out of those that fall under a parking lot relating to a notification under the provisions of Article 12 of that Act) that is a parking facility prescribed in Article 20, paragraph (1) or (2) or Article 20-2, paragraph (1) of that Act that has been installed as prescribed by a Prefectural or Municipal Ordinance based on those provisions (limited to the part specified by Cabinet Order as the part necessary to conform to the standards set by that Prefectural or Municipal Ordinance) (referred to as a "specified mandatory attached parking facility" in this paragraph) (excluding, in the case where that land, etc. is also used for purposes other than the specified mandatory attached parking facility, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that specified mandatory attached parking facility), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 71-7, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one half of the value of that land, etc.

The provisions of Article 71-8, paragraph (3) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article is deemed to be replaced with "Article 71-12, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified Mandatory Attached Parking Facilities) of the Act on Special Measures Concerning Taxation".

The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.

With regard to land, etc. used, as of the taxation date, for environmental facilities prescribed in Article 4, paragraph (1), item (i) of the Factory Location Act (Act No. 24 of 1959) (excluding land, etc. that falls under the land, etc. listed in item (i) of Appended Table 2 of the Land-holding Tax Act), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 17 of that Act and the provisions of Article 71-7 through the preceding Article, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to two-thirds of the value of that land, etc.

With regard to the application of the provisions of the Land-holding Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "the preceding Article" in Article 18, paragraph (1), item (ii) of that Act and the phrase "Article 17" in Article 29 of that Act are deemed to be replaced with "Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation", the phrase "one half" in those provisions is deemed to be replaced with "two-thirds", and the phrase "Article 17" in Article 33 of that Act is deemed to be replaced with "Article 17 and Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation".

The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.