Article 596Amount of the Special Land Holding Tax

一The special land holding tax under Article 599, paragraph (1), item (i): the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under paragraph (2), item (i) of that Article by the tax rate under Article 594, the total of the amounts obtained by multiplying by 1.4 percent the price that is to be the tax base of the fixed assets tax for that fiscal year to be imposed by the municipality under Articles 342 and 343 on the land set forth in that item, up to the limit of the former amount

二The special land holding tax under Article 599, paragraph (1), item (ii) or (iii): in each case, the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under Article 599, paragraph (2), item (ii) or (iii) by the tax rate under Article 594, the total of the amounts obtained by multiplying by 4 percent the price that is to be the tax base of the real property acquisition tax to be imposed by the prefecture under Article 73-2 on the acquisition of the land set forth in Article 599, paragraph (2), item (ii) or (iii) (where the amount of that real property acquisition tax has not been finalized by the date listed in Article 599, paragraph (1), item (ii) or (iii), or where Article 585, paragraph (6) applies, the amount specified by Cabinet Order as the price that is to be the tax base of that real property acquisition tax), up to the limit of the former amount