The amount of the special land holding tax imposed on idle land is the amount obtained by deducting, from the amount obtained by multiplying the tax base amount referred to in paragraph (2) of the following Article by the tax rate under the preceding Article, the total of the amounts obtained by multiplying by 1.4/100 the price that is to be the tax base of the fixed assets tax for that fiscal year that the municipality is to impose under Articles 342 and 343 on the land that is idle land referred to in that paragraph (where, among the land that is idle land, there is land on which special land holding tax imposed on land is levied, the amount obtained by adding to that total the total amount of the special land holding tax under Article 599, paragraph (1), item (i) prescribed in Article 596 for that fiscal year that the municipality is to impose on that land under Article 585).
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pricemachine translation
「価格」
For land or a building (家屋), its price on the assessment date (賦課期日) of the base year (基準年度) registered in the land or building tax ledgers (土地課税台帳等, 家屋課税台帳等), or the price set by comparison with it under the provisos and paragraphs of Article 349 that Article 349-3, paragraph 9 lists; for depreciable assets (償却資産), its price on the assessment date registered in the depreciable assets tax ledger (償却資産課税台帳).
Defined inArticle 349-3, paragraph (9)
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