Article 629Exemption from Tax Liability, etc. for Special Land Holding Tax Imposed on Idle Land

①If the mayor of the municipality has certified that, with respect to idle land, a circumstance listed in any of the following items exists, the municipality is to exempt the person from the tax liability relating to the local government levies relating to the special land holding tax imposed on that idle land.

②An owner of idle land who wishes to receive the application of the provisions of the preceding paragraph must, by the due date for payment under Article 625, paragraph (1) (where the due date for payment has been extended, the extended due date for payment; the same applies in paragraph (5)), file with the mayor of the municipality an application to the effect that the provisions of the preceding paragraph are to apply to the special land holding tax imposed on that idle land; provided, however, that this does not apply to idle land for which a determination under that paragraph has already been obtained, where there has been no change in the circumstances relating to that determination and no change in the owner of that idle land.

③A determination under paragraph (1) is to be made only where an application under the main clause of the preceding paragraph has been filed or where the case falls under the proviso to that paragraph.

④When the mayor of the municipality has made a determination under paragraph (1), or has decided not to make that determination, the mayor must notify the owner of the idle land concerned of that fact without delay; provided, however, that this does not apply when making a determination under paragraph (1) for idle land falling under the proviso to paragraph (2).

⑤The mayor of the municipality is to defer the collection of the local government levies relating to the special land holding tax imposed on the idle land relating to an application under the main clause of paragraph (2), or on idle land for which a finding under paragraph (1) has already been obtained, for the period from the due date for payment under Article 625, paragraph (1) to the day on which the finding under paragraph (1) is made (where a decision not to make a finding under that paragraph has been made, the day on which the notification under the preceding paragraph is given), if an application under the main clause of paragraph (2) has been filed, or if there has been no change in the circumstances relating to a finding under paragraph (1) already obtained for the idle land and no change in the owner of that idle land; provided, however, that this does not apply where it is clear that none of the circumstances listed in the items of that paragraph exists with respect to that idle land.

⑥In applying Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) as applied mutatis mutandis under Article 627 where collection of levies has been deferred under the provisions of the preceding paragraph, the phrase "Article 601, paragraph (3) or (4) (including where these provisions are applied mutatis mutandis under Article 602, paragraph (2) and Article 603-2-2, paragraph (2)), Article 603, paragraph (3) or Article 603-2, paragraph (5)" in those provisions is deemed to be replaced with "Article 629, paragraph (5)".

⑦A determination under paragraph (1) is to be based on the situation as of January 1 of the year that includes the day on which filing and payment is to be made under Article 625, paragraph (1).

⑧The provisions of Article 601, paragraphs (7) to (9) apply mutatis mutandis to the case referred to in paragraph (1).

⑨Procedures for an application under paragraph (2) and other matters necessary for the application of the provisions of paragraphs (1) to (5) and (7) are specified by Cabinet Order.