A municipality may not impose the special land holding tax imposed on land on land owned by an owner of land, the acquisition of which falls under an acquisition to which Article 73-6 applies, an acquisition under any item of Article 73-7, or another acquisition specified by Cabinet Order as similar to these, and which is specified by Cabinet Order among those.
A municipality may not impose the special land holding tax imposed on the acquisition of land on an acquisition of land that falls under an acquisition to which Article 73-6 applies, an acquisition under any item of Article 73-7, or another acquisition specified by Cabinet Order as similar to these.
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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
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)