Supplementary Provisions, Article 17-4
第十七条の四
Article 19 and Article 26 of the Supplementary Provisions do not apply to fixed assets tax and city planning tax imposed on idle farmland subject to a recommendation located on the assessment date.
idle farmland subject to a recommendationmachine translation
「勧告遊休農地」
Farmland (農地) for which a recommendation (勧告) has been made under Article 36, paragraph 1 of the Cropland Act.
Defined inSupplementary Provisions, Article 17-3, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 17-4