The "land" referred to in the preceding paragraph means rice paddies, fields, building land, salt pans, mineral spring land, ponds and marshes, forests, pastures, wilderness and other land.
前項の「土地」とは、田、畑、宅地、塩田、鉱泉地、池沼、山林、牧場、原野その他の土地をいう。
The provisions of this Section concerning the special land holding tax imposed on land do not apply to land owned by an owner of the land prescribed in paragraph (1) (hereinafter in this Section referred to as "land") with respect to which 10 years have elapsed since the day of its acquisition, as of January 1 of the year containing the day on which filing and payment is to be made under Article 599, paragraph (1).
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十年を経過したものについては、適用しない。
Where a person has a specially-related person (meaning an individual who is a relative or has another special relationship with that person, or a family corporation (including a corporation similar thereto), as specified by Cabinet Order; the same applies hereinafter in this paragraph) and there are special circumstances specified by Cabinet Order with respect to land acquired or owned by that specially-related person, that land is deemed, for the purpose of the assessment and collection of the special land holding tax, to be property in co-ownership of that person and that specially-related person.
The provisions of Article 73-2, paragraphs (11) and (12) apply mutatis mutandis to the special land holding tax. In this case, in paragraph (11) of that Article, "if the former land corresponding to the land that is that provisional replotting land, etc. (hereinafter in this paragraph referred to as "former land") is acquired on or after the day on which it became possible to use or take profits from the land that is that provisional replotting land, etc., the acquisition of that former land is deemed to be the acquisition of" is deemed to be replaced with "on or after the day on which it became possible to use or take profits from the land that is that provisional replotting land, etc., the acquisition or ownership of the former land corresponding to the land that is that provisional replotting land, etc. (hereinafter in this paragraph referred to as 'former land') is deemed to be the acquisition or ownership of", "the acquirer of that former land is deemed to be the acquirer" is deemed to be replaced with "the acquirer or owner of that former land is deemed to be the landowner, etc. under Article 585, paragraph (1) in relation to the land that is that provisional replotting land, etc.", and in paragraph (12) of that Article, "the acquirers" is deemed to be replaced with "the landowners, etc. under Article 585, paragraph (1)".
第七十三条の二第十一項及び第十二項の規定は、特別土地保有税について準用する。この場合において、同条第十一項中「日以後に」とあるのは「日以後においては、」と、「取得があつたときは、当該従前の土地の取得をもつて」とあるのは「取得又は所有をもつて」と、「取得とみなし」とあるのは「取得又は所有とみなし」と、「取得者を取得者とみなして」とあるのは「取得者又は所有者を当該仮換地等である土地に係る第五百八十五条第一項の土地の所有者等とみなして」と、同条第十二項中「取得者」とあるのは「第五百八十五条第一項の土地の所有者等」と読み替えるものとする。
The provisions of Article 343, paragraph (8) apply mutatis mutandis to the special land holding tax. In this case, in that paragraph, "the person using that reclaimed land, etc." is deemed to be replaced with "the commencement of use of that reclaimed land, etc. is deemed to be the acquisition of land, and the person using that reclaimed land, etc.", "the owner referred to in paragraph (1)" is deemed to be replaced with "the landowner, etc. under Article 585, paragraph (1)", and "used by a prefecture, etc. pursuant to Article 23, paragraph (1) of that Act" is deemed to be replaced with "used by a prefecture, etc. pursuant to Article 23, paragraph (1) of the Act on Reclamation of Publicly-owned Water Surface".
第三百四十三条第八項の規定は、特別土地保有税について準用する。この場合において、同項中「当該埋立地等を使用する者」とあるのは「当該埋立地等の使用の開始をもつて土地の取得と、当該埋立地等を使用する者」と、「第一項の所有者」とあるのは「第五百八十五条第一項の土地の所有者等」と、「同条第一項」とあるのは「同法第二十三条第一項」と読み替えるものとする。
Read this with the articles around it
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
family corporationmachine translation
「同族会社」
A family corporation as defined in Article 2, item 10 of the Corporation Tax Act; whether a corporation is one is judged as things stood when the act or calculation in question took place.
Defined inArticle 72-43, paragraph (3)
landowner, etc.machine translation
「土地の所有者等」
The owner of land, or the person who acquires it, on whom the special land holding tax (特別土地保有税) is levied in the municipality where the land lies.
Short name set inArticle 585, paragraph (1)· applies only in this section
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Short name set inArticle 585, paragraph (3)· applies only in this section
specially-related personmachine translation
「特殊関係者」
For the special land holding tax (特別土地保有税), a relative or other individual in a special relationship with a person, or a family company (同族会社) or similar corporation, of a kind a Cabinet Order (政令) sets; where special circumstances a Cabinet Order sets exist, land it acquired or owns is treated for the tax as owned jointly by it and that person.
Defined inArticle 585, paragraph (4)· applies only in this paragraph
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)