If a mayor of the municipality has determined that land owned by a landowner, etc. falls under any of the lands listed in the following items and that the use of that land conforms to planned land use in the surrounding area including that land, in light of the land use basic plan of that municipality (meaning the land use basic plan under Article 9, paragraph (1) of the National Land Use Planning Act (Act No. 92 of 1974)), urban planning and other plans concerning land use, the municipality is to exempt the person from the tax liability relating to the local government levies relating to the special land holding tax on that land.
Land used as the site of an office, shop or other building or structure that conforms to the standards specified by Cabinet Order as standards for buildings or structures whose structure, state of use and other aspects make them suitable for permanent use (excluding land falling under the following item);
Land used for a facility such as a factory facility or sports ground facility or other facility (limited to one composed of buildings, structures and other structures and the land used integrally with them; referred to as a "specified facility" in this item and paragraph (1) of the following Article) that conforms to the standards specified by Cabinet Order as standards for specified facilities whose state of development, state of use and other aspects make them suitable for permanent use.
A landowner, etc. who wishes to receive the application of the provisions of the preceding paragraph must, by the due date for payment under Article 599, paragraph (1) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Section), file with the mayor of the municipality an application to the effect that the provisions of the preceding paragraph are to apply to the special land holding tax on that land; provided, however, that this does not apply to land for which a determination under that paragraph or a confirmation under paragraph (1) of the following Article has already been obtained, where there has been no change in the circumstances relating to that determination or confirmation and no change in the owner of that land.
A determination under paragraph (1) is to be made only where an application under the main clause of the preceding paragraph has been filed or where the case falls under the proviso to that paragraph.
When the mayor of the municipality has made a determination under paragraph (1), or has decided not to make that determination, the mayor must notify the landowner, etc. of the land concerned of that fact without delay; provided, however, that this does not apply when making a determination under paragraph (1) for land falling under the proviso to paragraph (2).
The mayor of the municipality is to defer, for the period from the due date for payment under Article 599, paragraph (1) to the day on which the determination under paragraph (1) is made (where a decision not to make a determination under that paragraph has been made, the day on which the notification under the preceding paragraph is given), the collection of the local government levies (excluding the portion for which collection is deferred under Article 601, paragraph (3) or (4) (including where these provisions are applied mutatis mutandis under Article 602, paragraph (2)) or paragraph (3) of the preceding Article) relating to the special land holding tax on the land relating to an application under the main clause of paragraph (2), or on land for which a determination under paragraph (1) or a confirmation under paragraph (1) of the following Article has already been obtained, if an application under the main clause of paragraph (2) has been filed, or if there has been no change in the circumstances relating to a determination under paragraph (1) or a confirmation under paragraph (1) of the following Article already obtained for the land and no change in the owner of that land; provided, however, that this does not apply where it is clear that that land falls under none of the lands listed in the items of paragraph (1).
市町村長は、第二項本文の申請があつた場合又は既に第一項の認定若しくは次条第一項の確認を受けた土地について当該認定若しくは確認に係る事情に変更がなく、かつ、当該土地の所有者に変更のない場合には、第五百九十九条第一項の納期限から第一項の認定をする日（同項の認定をしない旨の決定をしたときは、前項の通知をする日）までの期間、当該第二項本文の申請に係る土地又は既に第一項の認定若しくは次条第一項の確認を受けた土地に係る特別土地保有税に係る地方団体の徴収金（第六百一条第三項若しくは第四項（これらの規定を第六百二条第二項において準用する場合を含む。）又は前条第三項の規定により徴収を猶予されている部分を除く。）の徴収を猶予するものとする。ただし、当該土地が第一項各号に掲げる土地のいずれにも該当しないことが明らかである場合は、この限りでない。
The provisions of Article 586, paragraph (4) and Article 601, paragraphs (7) to (9) apply mutatis mutandis to the case referred to in paragraph (1).
第五百八十六条第四項及び第六百一条第七項から第九項までの規定は、第一項の場合について準用する。
Procedures for an application under paragraph (2) and other matters necessary for the application of the provisions of paragraphs (1) to (5) are specified by Cabinet Order.
第二項の申請の手続その他第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。
略称規定第五百八十五条第一項・この節の中だけ
特別土地保有税は、土地又はその取得に対し、当該土地所在の市町村において、当該土地の所有者又は取得者（以下この節において「土地の所有者等」という。）に課する。
略称規定第五百八十五条第三項・この節の中だけ
この節の規定中土地に対して課する特別土地保有税に関する規定は、第一項の土地（以下この節において「土地」という。）の所有者が所有する土地で第五百九十九条第一項の規定により申告納付すべき日の属する年の一月一日において当該土地の取得をした日以後…
わかりやすく言うと
田、畑、宅地、塩田、鉱泉地、池沼、山林、牧場、原野その他の土地のことです（第五百八十五条第二項）。特別土地保有税は、この土地やその取得に対して課されます。
定義第七百二条第二項
当該土地又は家屋に係る固定資産税について第三百四十三条（第三項、第九項及び第十項を除く。）において所有者とされ、又は所有者とみなされる者
わかりやすく言うと
都市計画税を課す土地や家屋について、固定資産税で所有者とされる人、または所有者とみなされる人のことです。原則は、登記簿や土地・家屋の補充課税台帳に所有者として登記・登録されている人です（第三百四十三条。第三項、第九項、第十項を除きます）。