The tax base of the special land holding tax is the acquisition cost of the land.
特別土地保有税の課税標準は、土地の取得価額とする。
In the case of an acquisition of land without compensation or at a significantly low price, or another acquisition of land specified by Cabinet Order as an acquisition in the case where there are special circumstances, the amount calculated as provided by Cabinet Order as the acquisition cost of that land is deemed to be the acquisition cost of the land referred to in the preceding paragraph.
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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