Supplementary Provisions, Article 31-3-2
第三十一条の三の二
A municipality is to, where a landowner, etc. (meaning the landowner, etc. prescribed in Article 585, paragraph (1); the same applies hereinafter in this paragraph and the following paragraph, paragraph (1) of the following Article and Article 31-3-4, paragraphs (1) and (3)) of land for which the period for exemption from tax liability prescribed in Article 601, paragraph (1) (including the period as extended where the period for exemption from tax liability has been extended pursuant to paragraph (2) of that Article), the period for exemption from tax liability prescribed in Article 602, paragraph (1) (including the period as extended where the period for exemption from tax liability has been extended pursuant to Article 601, paragraph (2) as applied mutatis mutandis in Article 602, paragraph (2)) or the period for exemption from tax liability prescribed in Article 603-2-2, paragraph (1) (including the period as extended where the period for exemption from tax liability has been extended pursuant to Article 601, paragraph (2) as applied mutatis mutandis in Article 603-2-2, paragraph (2)) (hereinafter in this paragraph referred to as the "exemption period") has been determined has transferred that land during the period from April 1, 2001 until the last day of the exemption period, and that transfer falls under a transfer for the purpose of a planned site for tax-exempt land, etc. (meaning land for which a certification has been received from the mayor of the municipality that, within the period until the day on which two years elapse from the date of that transfer (or the period specified by Cabinet Order where there is a reason specified by Cabinet Order, such as that the period required for the construction of buildings or structures such as factories and offices or for the development of large-scale building land ordinarily exceeds two years; hereinafter in this paragraph and paragraph (4) referred to as the "scheduled period"), the person who received that transfer (hereinafter in this paragraph and the following paragraph referred to as the "transferee") plans to use or allow the use of that land as the land set forth in the items of Article 586, paragraph (2) (excluding land listed in items (xxiii), (xxv) and (xxv)-2 of that paragraph, land listed in item (xxviii) of that paragraph that falls under land listed in Article 348, paragraph (2), item (i) or items (vii) through (viii), and land listed in Article 586, paragraph (2), item (xxx) that is specified by the Municipal Ordinance of that municipality; hereinafter in this paragraph referred to as "tax-exempt land"), plans to carry out with respect to that land a transfer of land specified in the items of Article 602, paragraph (1) according to the classification of persons set forth in those items (hereinafter in this paragraph referred to as a "special transfer"), or plans to use or allow the use of that land as land falling under Article 603-2, paragraph (1) (hereinafter in this paragraph referred to as "exempted land")), and the transferee has received confirmation from the mayor of the municipality that, within the scheduled period, the transferee has used or allowed the use of that land as tax-exempt land, has carried out a special transfer of that land or has used or allowed the use of that land as exempted land, exempt the tax liability of the landowner, etc. of that land for the local government levies relating to special land holding tax on that land (limited to those relating to the exemption period; the same applies in paragraphs (3) and (4)).
市町村は、第六百一条第一項に規定する納税義務の免除に係る期間（同条第二項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）、第六百二条第一項に規定する納税義務の免除に係る期間（同条第二項において準用する第六百一条第二項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）又は第六百三条の二の二第一項に規定する納税義務の免除に係る期間（同条第二項において準用する第六百一条第二項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）（以下この項において「免除期間」という。）が定められている土地の所有者等（第五百八十五条第一項に規定する土地の所有者等をいう。以下この項及び次項、次条第一項並びに第三十一条の三の四第一項及び第三項において同じ。）が、平成十三年四月一日から免除期間の末日までの期間内に当該土地を譲渡した場合において、当該譲渡が非課税土地等予定地（当該譲渡の日から二年を経過する日までの期間（工場、事務所その他の建物若しくは構築物の建設又は大規模な宅地の造成に要する期間が通常二年を超えることその他の政令で定める理由がある場合には、政令で定める期間とする。以下この項及び第四項において「予定期間」という。）内に、当該譲渡を受けた者（以下この項及び次項において「譲受者」という。）が、当該土地を第五百八十六条第二項各号に掲げる土地（同項第二十三号、第二十五号及び第二十五号の二に掲げる土地、同項第二十八号に掲げる土地のうち第三百四十八条第二項第一号又は第七号から第八号までに掲げる土地に該当するもの並びに第五百八十六条第二項第三十号に掲げる土地のうち当該市町村の条例で定めるものを除く。以下この項において「非課税土地」という。）として使用し、若しくは使用させる予定であること、当該土地について第六百二条第一項各号に掲げる者の区分に応じ当該各号に定める土地の譲渡（以下この項において「特例譲渡」という。）をする予定であること又は当該土地を第六百三条の二第一項の規定に該当する土地（以下この項において「免除土地」という。）として使用し、若しくは使用させる予定であることにつき市町村長の認定を受けた土地をいう。）のための譲渡に該当し、かつ、譲受者が、予定期間内に、当該土地を非課税土地として使用し、若しくは使用させたこと、当該土地について特例譲渡をしたこと又は当該土地を免除土地として使用し、若しくは使用させたことにつき市町村長の確認を受けたときは、当該土地の所有者等の当該土地に係る特別土地保有税に係る地方団体の徴収金（免除期間に係るものに限る。第三項及び第四項において同じ。）に係る納税義務を免除するものとする。
A landowner, etc. who wishes to receive the application of the preceding paragraph must, by the date of the transfer of the land to the transferee, make a request to the mayor of the municipality to the effect that the landowner, etc. wishes to have that paragraph applied with respect to the special land holding tax on that land; provided, however, that where the mayor of the municipality finds that there is an unavoidable reason for the delay of that request, the request may be made after the date of that transfer.
When a request under the preceding paragraph is made, the mayor of the municipality is to immediately cancel the deferral of collection under Article 601, paragraph (3) or (4) (including as applied mutatis mutandis in Article 602, paragraph (2) and Article 603-2-2, paragraph (2)) relating to the land concerning that request, and defer the collection of the local government levies relating to special land holding tax on that land (excluding those already collected) for the period from the date of cancellation of that deferral of collection until the date of the certification under paragraph (1) (where no application seeking the certification under that paragraph is made within six months from the date of cancellation of that deferral of collection, the period until the day on which six months elapse from the date of cancellation of that deferral of collection, and where a decision not to give the certification under that paragraph has been made, the period until the date specified by Cabinet Order); provided, however, that this does not apply where it is clear that paragraph (1) does not apply to that land.
市町村長は、前項の申出があつた場合には、直ちに当該申出に係る土地に係る第六百一条第三項又は第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）の規定による徴収の猶予を取り消し、かつ、当該徴収の猶予の取消しの日から第一項の認定をする日までの期間（当該徴収の猶予の取消しの日から六月以内に同項の認定を求める旨の申請がないときは、当該徴収の猶予の取消しの日から六月を経過する日までの期間とし、同項の認定をしない旨の決定をしたときは政令で定める日までの期間とする。）、当該土地に係る特別土地保有税に係る地方団体の徴収金（既に徴収したものを除く。）の徴収を猶予するものとする。ただし、当該土地について、同項の規定の適用がないことが明らかである場合は、この限りでない。
The provisions of Article 601, paragraphs (2) through (9) apply mutatis mutandis to the extension of the scheduled period relating to the certification, the deferral of collection of the local government levies relating to special land holding tax on the land, in the case where the mayor of the municipality has given the certification under paragraph (1), and the refund of the local government levies relating to special land holding tax on the land, in the case where tax liability has been exempted pursuant to that paragraph. In this case, in Article 601, paragraph (2), the phrase "the period for exemption from tax liability" is deemed to be replaced with "the scheduled period prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions", the phrase "the land cannot be used or made available for use as tax-exempt land" is deemed to be replaced with "the transferee prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions cannot use or allow the use of the land as the tax-exempt land prescribed in that paragraph, or carry out the special transfer prescribed in that paragraph with respect to the land, or the transferee prescribed in that paragraph cannot use or allow the use of the land as the exempted land prescribed in that paragraph (hereinafter in this paragraph referred to as "exempted land") (excluding the case where the scheduled period prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions has already been extended pursuant to this paragraph)", and the phrase "a reasonable period" is deemed to be replaced with "a reasonable period (or, where the mayor finds that the land cannot be used or made available for use as exempted land, a reasonable period determined by the mayor within a range not exceeding five years)"; in paragraph (3) of that Article, the phrase "under paragraph (1)" is deemed to be replaced with "under Article 31-3-2, paragraph (1) of the Supplementary Provisions", the phrase "the period for exemption from tax liability" is deemed to be replaced with "the period from the date of that certification until the last day of the scheduled period prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions", and the phrase "the local government levies relating to the special land holding tax on that land" is deemed to be replaced with "the local government levies relating to the special land holding tax on that land prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions (excluding those already collected)"; in paragraph (4) of that Article, the phrases "paragraph (2)" and "that paragraph" are deemed to be replaced with "paragraph (2) as applied mutatis mutandis with the terms replaced in Article 31-3-2, paragraph (4) of the Supplementary Provisions", the phrase "the period for exemption from tax liability" is deemed to be replaced with "the scheduled period prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions", and the phrase "the local government levies relating to the special land holding tax on that land" is deemed to be replaced with "the local government levies relating to the special land holding tax on that land prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions (excluding those already collected)"; in paragraph (5) of that Article, the phrase "paragraph (1) does not apply" is deemed to be replaced with "the confirmation under Article 31-3-2, paragraph (1) of the Supplementary Provisions cannot be given"; and in paragraph (7) of that Article, the phrase "paragraph (1) comes to apply" is deemed to be replaced with "the tax liability for the local government levies relating to special land holding tax on that land of the landowner, etc. of the land prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions (limited to those relating to the exemption period prescribed in that paragraph; the same applies hereinafter in this paragraph) has been exempted pursuant to that paragraph".
第六百一条第二項から第九項までの規定は、市町村長が第一項の認定をした場合における当該認定に係る予定期間の延長及び当該土地に係る特別土地保有税に係る地方団体の徴収金の徴収の猶予並びに同項の規定により納税義務を免除した場合における当該土地に係る特別土地保有税に係る地方団体の徴収金の還付について準用する。この場合において、同条第二項中「納税義務の免除に係る期間」とあるのは「附則第三十一条の三の二第一項に規定する予定期間」と、「非課税土地として使用し、又は使用させることができないと認める場合」とあるのは「同条第一項に規定する譲受者が、同項に規定する非課税土地として使用し、若しくは使用させ、若しくは当該土地について同項に規定する特例譲渡をすることができないと認める場合又は同項に規定する譲受者が、当該土地を同項に規定する免除土地（以下この項において「免除土地」という。）として使用し、若しくは使用させることができないと認める場合（この項の規定により同条第一項に規定する予定期間が既に延長されている場合を除く。）」と、「相当の期間」とあるのは「相当の期間（当該土地を免除土地として使用し、又は使用させることができないと認める場合にあつては、五年を超えない範囲内で市町村長が定める相当の期間）」と、同条第三項中「第一項の認定」とあるのは「附則第三十一条の三の二第一項の認定」と、「納税義務の免除に係る期間」とあるのは「当該認定の日から同項に規定する予定期間の末日までの期間」と、「当該土地に係る特別土地保有税に係る地方団体の徴収金」とあるのは「同項に規定する当該土地に係る特別土地保有税に係る地方団体の徴収金（既に徴収したものを除く。）」と、同条第四項中「第二項」とあり、及び「同項」とあるのは「附則第三十一条の三の二第四項において読み替えて準用する第二項」と、「納税義務の免除に係る期間」とあるのは「附則第三十一条の三の二第一項に規定する予定期間」と、「当該土地に係る特別土地保有税に係る地方団体の徴収金」とあるのは「同項に規定する当該土地に係る特別土地保有税に係る地方団体の徴収金（既に徴収したものを除く。）」と、同条第五項中「第一項の規定の適用がないこと」とあるのは「附則第三十一条の三の二第一項の確認をすることができないこと」と、同条第七項中「第一項の規定の適用があることとなつた」とあるのは「附則第三十一条の三の二第一項の規定により同項の土地の所有者等の当該土地に係る特別土地保有税に係る地方団体の徴収金（同項に規定する免除期間に係るものに限る。以下この項において同じ。）に係る納税義務を免除した」と読み替えるものとする。
With regard to the application of Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) to the amount of tax for which collection has been deferred pursuant to paragraph (3) or Article 601, paragraph (3) or (4) as applied mutatis mutandis in the preceding paragraph, the phrase "Article 601, paragraph (3) or (4) (including as 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 31-3-2, paragraph (3) of the Supplementary Provisions or Article 601, paragraph (3) or (4) as applied mutatis mutandis in Article 31-3-2, paragraph (4) of the Supplementary Provisions".
第三項の規定又は前項において準用する第六百一条第三項若しくは第四項の規定により徴収を猶予した税額に係る第六百七条第二項及び第六百八条第一項第四号の規定の適用については、これらの規定中「第六百一条第三項若しくは第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）、第六百三条第三項又は第六百三条の二第五項」とあるのは、「附則第三十一条の三の二第三項又は同条第四項において準用する第六百一条第三項若しくは第四項」とする。
Procedures for the certification and confirmation under paragraph (1), and other matters necessary for the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
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).
Defined inArticle 585, paragraph (2)
period for exemption from tax liabilitymachine translation
「納税義務の免除に係る期間」
The period, from a date the mayor (市町村長) sets after confirming the facts until two years later — or a longer suitable period the mayor sets on the landowner's application where building or land preparation normally takes more than two years or there is another unavoidable reason — within which land must be put to a non-taxable use (非課税土地) for the special land holding tax (特別土地保有税) on it to be waived.
Short name set inArticle 601, paragraph (1)· applies only in this article
period for exemption from tax liabilitymachine translation
「納税義務の免除に係る期間」
The period, from a date the mayor (市町村長) sets after confirming the facts (事実認定日) until two years later — or a longer suitable period the mayor sets on application where, for example, large-scale development of building land normally takes more than two years, and for a specified transfer (特定譲渡) a period running until two years after the date the relevant item sets — within which the land each item lists must be transferred for the special land holding tax (特別土地保有税) on it to be waived.
Short name set inArticle 602, paragraph (1)· applies only in this paragraph
scheduled periodmachine translation
「予定期間」
For the exemption from special landholding tax (特別土地保有税), the period up to two years from the date a landowner transfers the land within which the transferee is to use it as non-taxable land or similar (or a period a Cabinet Order (政令) sets where, for example, building or large-scale land development normally takes longer).
Short name set inSupplementary Provisions, Article 31-3-2, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 31-3-2, paragraph (4)
exempted landmachine translation
「免除土地」
Land falling under Article 603-2, paragraph 1 — the site of an office, shop or other building or structure, or land used for a factory, sports ground or other facility, meeting the standards a Cabinet Order (政令) sets for permanent use, whose use the mayor (市町村長) has found fits planned land use in the area — on which special land holding tax (特別土地保有税) is exempted.
Short name set inSupplementary Provisions, Article 31-3-2, paragraph (1)· applies only in this paragraph
exemption periodmachine translation
「免除期間」
The period of exemption from special land holding tax (特別土地保有税) — generally two years from a date the mayor (市町村長) fixes, within which the land must be put to its intended use or transferred — set for land under Article 601, paragraph 1, Article 602, paragraph 1 or Article 603-2-2, paragraph 1, including any extension under Article 601, paragraph 2 as applied to each.
Short name set inSupplementary Provisions, Article 31-3-2, paragraph (1)· applies only in this paragraph
landowner, etc.machine translation
「土地の所有者等」
The owner of land, or the person who acquires it, on whom the special land holding tax (特別土地保有税) is levied in the municipality where the land lies.
Defined inSupplementary Provisions, Article 31-3-2, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 31-3-2, paragraph (2); Supplementary Provisions, Article 31-3-3, paragraph (1); and Supplementary Provisions, Article 31-3-4, paragraphs (1) and (3)
special transfermachine translation
「特例譲渡」
A transfer of land of a kind Article 602, paragraph 1 sets for each kind of person — such as a land owner's transfer to the national government or a local government, or a transfer, to a person whose property was expropriated or sold for a public works project (公共事業), of land in its place — that the owner of land with a special land holding tax (特別土地保有税) exemption period plans to make.
Short name set inSupplementary Provisions, Article 31-3-2, paragraph (1)· applies only in this paragraph
transfereemachine translation
「譲受者」
The person to whom an owner, etc. of land (土地の所有者等) transfers it during a period of exemption from the special land holding tax (特別土地保有税), where the transferee is to use the land as tax-exempt land, transfer it on in a special transfer (特例譲渡) or use it as exempted land, under Article 31-3-2, paragraph 1 of the supplementary provisions (附則).
Short name set inSupplementary Provisions, Article 31-3-2, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 31-3-2, paragraph (2)
tax-exempt landmachine translation
「非課税土地」
Land listed in Article 586, paragraph 2, on which a municipality cannot levy the special land holding tax (特別土地保有税), other than the land in its items 23, 25 and 25-2, the land in its item 28 that falls under Article 348, paragraph 2, item 1 or items 7 to 8, and the land in its item 30 that the municipality's by-law (条例) sets.
Short name set inSupplementary Provisions, Article 31-3-2, paragraph (1)· applies only in this paragraph
exempted landmachine translation
「免除土地」
Land falling under Article 603-2, paragraph 1 — the site of an office, shop or other building or structure, or land used for a factory, sports ground or other facility, meeting the standards a Cabinet Order (政令) sets for permanent use, whose use the mayor (市町村長) has found fits planned land use in the area — on which special land holding tax (特別土地保有税) is exempted.
Short name set inSupplementary Provisions, Article 31-3-2, paragraph (4)· applies only in this paragraph
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.