第五百八十六条(特別土地保有税の非課税)
医療法人、社会福祉法人その他政令で定める者が経営する介護保険法第八条
第二十七項第二十八項に規定する介護老人保健施設の用に供する土地Land used for a long-term care health facility prescribed in Article 8, paragraph
(27)(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