Article 595Tax Exemption Threshold for Special Land Holding Tax

A municipality may not impose the special land holding tax where, for the same person, within the area of that municipality (in the case of a city under item (i), the area of the wards or administratively consolidated wards of that city), the total area of land that the person owns on January 1 (excluding land to which Article 586, paragraph (1) or (2), Article 587, paragraph (1), or the main clause of Article 587-2, paragraph (1) applies), in the case of the special land holding tax under Article 599, paragraph (1), item (i), the total area of land that the person acquired within one year before January 1 (excluding land for whose acquisition Article 586, paragraph (1) or (2) or Article 587, paragraph (2) applies; the same applies hereinafter in this Article), in the case of the special land holding tax under item (ii) of that paragraph, or the total area of land that the person acquired within one year before July 1, in the case of the special land holding tax under item (iii) of that paragraph, is less than the area specified in each of the following items according to the classification of areas listed in that item (hereinafter in this Section referred to as the "threshold area").