A person liable for the special land holding tax must, by the date specified in each of the following items according to the classification of the special land holding tax listed in that item, submit to the mayor of the municipality a return stating the tax base amount and tax amount of that special land holding tax and other matters specified by Order of the Ministry of Internal Affairs and Communications, and pay the tax amount so reported to that municipality.
特別土地保有税の納税義務者は、次の各号に掲げる特別土地保有税の区分に応じ、当該各号に定める日までに、当該特別土地保有税の課税標準額及び税額その他の総務省令で定める事項を記載した申告書を市町村長に提出するとともに、その申告した税額を当該市町村に納付しなければならない。
The special land holding tax imposed on land with respect to a person who owns land of the threshold area or more on January 1: May 31 of that year
The special land holding tax imposed on the acquisition of land with respect to a person who acquired land of the threshold area or more within one year before January 1: the last day of February of that year
The special land holding tax imposed on the acquisition of land with respect to a person who acquired land of the threshold area or more within one year before July 1: August 31 of that year
The tax base amount under the preceding paragraph is as provided in each of the following items:
前項の課税標準額は、次の各号に定めるところによる。
for the special land holding tax under item (i) of the preceding paragraph, the total acquisition cost of the land owned on January 1 by the person prescribed in that item (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);
前項第一号の特別土地保有税にあつては、同号に規定する者が一月一日において所有する土地（第五百八十六条第一項若しくは第二項、第五百八十七条第一項又は第五百八十七条の二第一項本文の規定の適用がある土地を除く。）の取得価額の合計額
for the special land holding tax under item (ii) of the preceding paragraph, the total acquisition cost of the land acquired by the person prescribed in that item within the period prescribed in that item (excluding land for whose acquisition Article 586, paragraph (1) or (2) or Article 587, paragraph (2) applies, and land for which the special land holding tax imposed on the acquisition of land has already been filed and paid or should have been filed and paid; the same applies in the following item);
前項第二号の特別土地保有税にあつては、同号に規定する者が同号に規定する期間内に取得した土地（当該土地の取得について第五百八十六条第一項若しくは第二項又は第五百八十七条第二項の規定の適用があるもの及び土地の取得に対して課する特別土地保有税を既に申告納付した、又は申告納付すべきであつたものを除く。次号において同じ。）の取得価額の合計額
Read this with the articles around it
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
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
threshold areamachine translation
「基準面積」
The total land area below which a municipality may not levy special land holding tax (特別土地保有税) on one person's land in its area: 2,000 square metres in a ward of a city designated under Article 252-19, paragraph 1 of the Local Autonomy Act, 5,000 square metres in a municipality with a city planning area (都市計画区域), and 10,000 square metres elsewhere.
Short name set inArticle 595, paragraph (1)· applies only in this section