Article 625Filing and Payment of Special Land Holding Tax Imposed on Idle Land
第六百二十五条（遊休土地に対して課する特別土地保有税の申告納付）
A person liable for the special land holding tax imposed on idle land (referred to as the "person liable for tax" in the following paragraph) must, by May 31 of that year, file with 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 declared tax amount to that municipality.
遊休土地に対して課する特別土地保有税の納税義務者（次項において「納税義務者」という。）は、その年の五月三十一日までに、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 tax base amount referred to in the preceding paragraph is the total of the market values, etc. of the idle land that the person liable for tax owns on January 1.
Read this with the articles around it
market value, etc.machine translation
「時価等」
In Article 622 and Article 625, paragraph 2, the higher of the market value (時価) of idle land (遊休土地) and the price paid to acquire it, which is the tax base of the special land holding tax (特別土地保有税) on idle land.
Short name set inArticle 622, paragraph (1)· applies only in this provision and in Article 625, paragraph (2)
person liable for taxmachine translation
「納税義務者」
A person liable for the special land holding tax (特別土地保有税) on idle land (遊休土地).
Short name set inArticle 625, paragraph (1)· applies only in this provision and in Article 625, paragraph (2)