①If a person listed in each of the following items intends to transfer the land specified in the relevant item, transfers that land within the period ending on the day on which two years elapse from a day determined by the mayor of the municipality on the basis of that mayor's finding of that fact (hereinafter in this paragraph referred to as the "fact-recognition date") (or, where the mayor of the municipality finds that the period required for developing large-scale building land ordinarily exceeds two years, or that there is some other unavoidable reason for extending that period, a reasonable period determined by the mayor on the application of the person liable for tax; and, for a transfer of land specified in item (ii) or (iii) (excluding, for a transfer of land specified in item (ii), a transfer made to compensate for a loss with land under Article 82 of the Expropriation of Land Act) where the fact-recognition date for the transfer of that land is a day after the day specified in those items (referred to as a "specified transfer" in paragraph (3)), the period from that fact-recognition date to the day on which two years elapse after the day specified in those items; hereinafter in this paragraph referred to as the "period for exemption from tax liability"), and receives confirmation from the mayor of the municipality that the transfer of that land has taken place, the municipality is to exempt the person from the tax liability relating to the local government levies relating to the special land holding tax on that land (limited to those relating to the period for exemption from tax liability).

②The provisions of paragraphs (2) to (10) of the preceding Article apply mutatis mutandis to the case referred to in the preceding paragraph.

③Notwithstanding the preceding paragraph, the provisions of paragraphs (2) and (4) of the preceding Article as applied mutatis mutandis under paragraph (2) do not apply to a specified transfer.

①A municipality is to exempt land owned by an owner of land, the acquisition of which falls under an acquisition to which Articles 73-27-3 to 73-27-5 apply or another acquisition specified by Cabinet Order as similar to these, and which is specified by Cabinet Order among those, from the tax liability relating to the local government levies relating to the special land holding tax imposed on land.

②A municipality is to exempt an acquisition of land that falls under an acquisition to which Articles 73-27-3 to 73-27-5 apply or another acquisition specified by Cabinet Order as similar to these, from the tax liability relating to the local government levies relating to the special land holding tax imposed on the acquisition of land.

③The mayor of the municipality is to defer the collection of the local government levies relating to the special land holding tax on the land concerned, for a period specified by Cabinet Order of not more than five years from the date of acquisition of that land, if a landowner, etc. reports that the provisions of the preceding two paragraphs are to apply and that report is found to be true.

④The provisions of Article 601, paragraphs (5) to (10) apply mutatis mutandis to the deferral of collection and its cancellation in the case referred to in the preceding paragraph, and to the refund of the local government levies relating to that special land holding tax.

①If a mayor of the municipality has determined that land owned by a landowner, etc. falls under any of the lands listed in the following items and that the use of that land conforms to planned land use in the surrounding area including that land, in light of the land use basic plan of that municipality (meaning the land use basic plan under Article 9, paragraph (1) of the National Land Use Planning Act (Act No. 92 of 1974)), urban planning and other plans concerning land use, the municipality is to exempt the person from the tax liability relating to the local government levies relating to the special land holding tax on that land.

②A landowner, etc. who wishes to receive the application of the provisions of the preceding paragraph must, by the due date for payment under Article 599, paragraph (1) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Section), 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 on that land; provided, however, that this does not apply to land for which a determination under that paragraph or a confirmation under paragraph (1) of the following Article has already been obtained, where there has been no change in the circumstances relating to that determination or confirmation and no change in the owner of that 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 landowner, etc. of the land concerned of that fact without delay; provided, however, that this does not apply when making a determination under paragraph (1) for land falling under the proviso to paragraph (2).

⑤The mayor of the municipality is to defer, for the period from the due date for payment under Article 599, paragraph (1) to the day on which the determination under paragraph (1) is made (where a decision not to make a determination under that paragraph has been made, the day on which the notification under the preceding paragraph is given), the collection of the local government levies (excluding the portion for which collection is deferred under Article 601, paragraph (3) or (4) (including where these provisions are applied mutatis mutandis under Article 602, paragraph (2)) or paragraph (3) of the preceding Article) relating to the special land holding tax on the land relating to an application under the main clause of paragraph (2), or on land for which a determination under paragraph (1) or a confirmation under paragraph (1) of the following Article has already been obtained, 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 determination under paragraph (1) or a confirmation under paragraph (1) of the following Article already obtained for the land and no change in the owner of that land; provided, however, that this does not apply where it is clear that that land falls under none of the lands listed in the items of paragraph (1).

⑥The provisions of Article 586, paragraph (4) and Article 601, paragraphs (7) to (9) apply mutatis mutandis to the case referred to in paragraph (1).

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

①If a landowner, etc. intends to use, or to have another person use, land that he or she owns as land falling under the provisions of paragraph (1) of the preceding Article (referred to as "tax-exempt land" in this paragraph), and within the period ending on the day on which two years elapse from a date set by the mayor of the municipality on the basis of that mayor's determination of that fact (or, where the mayor of the municipality finds that the period required for constructing the building or structure or developing the specified facility relating to that determination ordinarily exceeds two years, or that there is some other unavoidable reason for extending that period, a reasonable period of not more than five years set by the mayor on the application of the landowner, etc.; referred to as the "period for exemption from tax liability" in this paragraph) the land is used, or made available for use, as tax-exempt land and the mayor of the municipality confirms that that use has begun, the municipality is to exempt the person from the tax liability relating to the local government levies relating to the special land holding tax on that land (limited to those relating to the period for exemption from tax liability, and excluding those relating to that period after the date of the mayor's confirmation).

②The provisions of Article 601, paragraphs (2) through (9) apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "the period for exemption from tax liability (including, where the period for exemption from tax liability has been extended under this paragraph, that extended period; the same applies hereinafter in this paragraph)" in paragraph (2) of that Article is deemed to be replaced with "the period for exemption from tax liability prescribed in Article 603-2-2, paragraph (1)", the phrase "a reasonable period determined by the mayor" is deemed to be replaced with "a reasonable period of not more than five years determined by the mayor", the phrase "may extend" is deemed to be replaced with "may extend only once", and the phrase "the period for exemption from tax liability (including that extended period where the period for exemption from tax liability has been extended under that paragraph)" in paragraph (4) of that Article is deemed to be replaced with "the period for exemption from tax liability prescribed in Article 603-2-2, paragraph (1)".

③Procedures for the determination and confirmation under paragraph (1) and other matters necessary for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.