第三十一条の二の二（特別土地保有税の課税の特例）
Supplementary Provisions, Article 31-2-2Special Provisions on Taxation of Special Land Holding Tax
For the time being, the tax base of special land holding tax imposed on land in each fiscal year on or after the fiscal year that includes the last day of the second year following the year that includes the date of acquisition of the land (or, where the date of acquisition of the land is January 1, the year following the year that includes that day) is, notwithstanding Article 593, the lower of the acquisition cost of the land under Article 593, paragraph (1) or the adjusted acquisition cost (meaning the amount obtained by adjusting the acquisition cost of the land under Article 593, paragraph (1), as provided by Cabinet Order, taking into account fluctuations in land prices during the period from January 1 of the year following the year that includes the date of acquisition of the land (or that day, where the date of acquisition of the land is January 1) until January 1 of the year that includes the first day of that fiscal year). In this case, the phrase "acquisition cost" in Article 599, paragraph (2), item (i) is deemed to be replaced with "acquisition cost (or, for land for which the adjusted acquisition cost prescribed in Article 31-2-2, paragraph (1) of the Supplementary Provisions is lower than the acquisition cost, that adjusted acquisition cost)".
当分の間、土地の取得の日の属する年の翌々年（当該土地の取得の日が一月一日である場合にあつては、同日の属する年の翌年）の末日の属する年度以後の年度における当該土地に対して課する特別土地保有税の課税標準は、第五百九十三条の規定にかかわらず、第五百九十三条第一項の土地の取得価額又は修正取得価額（当該土地の第五百九十三条第一項の取得価額を、当該土地の取得の日の属する年の翌年の一月一日（当該土地の取得の日が一月一日である場合にあつては、同日）から当該年度の初日の属する年の一月一日までの期間における地価の変動を勘案して政令で定めるところにより修正した額をいう。）のいずれか低い金額とする。この場合において、第五百九十九条第二項第一号中「取得価額」とあるのは、「取得価額（附則第三十一条の二の二第一項に規定する修正取得価額が取得価額より低い土地にあつては、当該修正取得価額）」とする。
Procedures for filing a return for special land holding tax in the case where the preceding paragraph applies, and other matters necessary for the application of that paragraph, are specified by Cabinet Order.