A municipality may not impose the special land holding tax imposed on land on land relating to the implementation of a land readjustment project under the Land Readjustment Act (including a project under Article 7, paragraph (1), item (i) of the Farming and Residence Association Act to which the provisions of the Land Readjustment Act apply pursuant to Article 8, paragraph (1) of that Act, a project under Article 45, paragraph (1), item (i) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts to which the provisions of the Land Readjustment Act apply pursuant to Article 46, paragraph (1) of that Act, and a residential block improvement project under the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts; hereinafter in this paragraph referred to as a "land readjustment project") or a land improvement project under the Land Improvement Act, that is land managed by the implementer of that land readjustment project or the person carrying out that land improvement project pursuant to Article 100-2 of the Land Readjustment Act (including where it applies under Article 8, paragraph (1) of the Farming and Residence Association Act and Article 46, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts, and where it applies mutatis mutandis under Article 83 of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts) or Article 53-7 of the Land Improvement Act (including where it applies mutatis mutandis under Article 89-2, paragraph (8), Article 96 and Article 96-4, paragraph (1) of that Act) (hereinafter in this paragraph referred to as "land planned as reserved land, etc."); provided, however, that this does not apply where the land that is that land planned as reserved land, etc. relates to the implementation of a land readjustment project, and a person other than the implementer of that land readjustment project, or a participating member of a land readjustment association, has been deemed to be a landowner, etc. with respect to that land planned as reserved land, etc. under Article 73-2, paragraph (12) as applied mutatis mutandis pursuant to Article 585, paragraph (5).
土地区画整理法による土地区画整理事業（農住組合法第八条第一項の規定により土地区画整理法の規定が適用される農住組合法第七条第一項第一号の事業及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項の規定により土地区画整理法の規定が適用される密集市街地における防災街区の整備の促進に関する法律第四十五条第一項第一号の事業並びに大都市地域における住宅及び住宅地の供給の促進に関する特別措置法による住宅街区整備事業を含む。以下この項において「土地区画整理事業」という。）又は土地改良法による土地改良事業の施行に係る土地で、土地区画整理法第百条の二（農住組合法第八条第一項及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項において適用する場合並びに大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第八十三条において準用する場合を含む。）又は土地改良法第五十三条の七（同法第八十九条の二第八項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）の規定により当該土地区画整理事業の施行者又は当該土地改良事業を行う者が管理する土地（以下この項において「保留地予定地等」という。）に対しては、土地に対して課する特別土地保有税を課することができない。ただし、当該保留地予定地等である土地が土地区画整理事業の施行に係るものであつて、第五百八十五条第五項において準用する第七十三条の二第十二項の規定により当該土地区画整理事業の施行者以外の者又は土地区画整理組合の参加組合員が当該保留地予定地等である土地について土地の所有者等とみなされた場合は、この限りでない。
The provisions of Article 586, paragraph (4) apply mutatis mutandis to the case referred to in the preceding paragraph.
第五百八十六条第四項の規定は、前項の場合について準用する。
Read this with the articles around it
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).
Short name set inArticle 585, paragraph (3)· applies only in this section
land planned as reserved land, etc.machine translation
「保留地予定地等」
Land in a land readjustment project (土地区画整理事業) or land improvement project (土地改良事業) that the project's implementer (施行者) manages under Article 100-2 of the Land Readjustment Act or Article 53-7 of the Land Improvement Act (including as those Articles are applied by the other Acts Article 587-2, paragraph 1 names), on which special land holding tax (特別土地保有税) on land may not be levied, except where another person is treated as its owner under Article 73-2, paragraph 12 as applied by Article 585, paragraph 5.
Short name set inArticle 587-2, paragraph (1)· applies only in this paragraph
land readjustment projectmachine translation
「土地区画整理事業」
A land readjustment project under the Land Readjustment Act, including the projects under Article 7, paragraph 1, item 1 of the Farming and Residence Association Act and Article 45, paragraph 1, item 1 of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts to which the Land Readjustment Act applies, and housing block improvement projects (住宅街区整備事業) under the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts.
Short name set inArticle 587-2, paragraph (1)· applies only in this paragraph