Supplementary Provisions, Article 31-3-3

①A municipality is to, where a landowner, etc. 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, the following paragraph and the following Article referred to as the "exemption period") has been determined has, during the period from April 1, 2001 until the last day of the exemption period, made a request to change all or part of the grounds for 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); the same applies in the following paragraph) relating to that exemption period, and has received a certification from the mayor of the municipality that it is planned to use or allow the use of the land concerning that request 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 and the following Article referred to as "tax-exempt land"), 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 and the following Article referred to as a "special transfer"), or to use or allow the use of that land as land falling under Article 603-2, paragraph (1) (hereinafter in this paragraph and the following Article referred to as "exempted land"), and, within the period until the day on which two years elapse from the date of that certification (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, paragraph (3) and the following Article referred to as the "scheduled period"), has received confirmation from the mayor of the municipality that the land has been used or allowed to be used as tax-exempt land, that a special transfer of the land has been carried out, or that the land has been used or allowed to be used as exempted land, exempt the tax liability for the local government levies relating to special land holding tax on that land (limited to those relating to the exemption period or the scheduled period; the same applies in paragraph (3)).

②When 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) 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 (limited to those relating to the exemption period, and excluding those already collected) for the period from the date of cancellation of that deferral of collection until the date of the certification under the preceding paragraph (where no application seeking the certification under that paragraph is made by the last day of the second month following the month that includes the date of cancellation of that deferral of collection, the period from the date of cancellation of that deferral of collection until that last day, 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.

③The 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 31-3-3, 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 land cannot be used or made available for use as the tax-exempt land prescribed in Article 31-3-3, paragraph (1) of the Supplementary Provisions, no special transfer prescribed in that paragraph can be carried out with respect to the land, or the land cannot be used or made available for use 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 31-3-3, 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 31-3-3, 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 31-3-3, 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 31-3-3, 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 31-3-3, paragraph (3) 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 31-3-3, 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 31-3-3, 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 31-3-3, 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 31-3-3, 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".

④With 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 (2) 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 31-3-3, paragraph (2) of the Supplementary Provisions or Article 601, paragraph (3) or (4) as applied mutatis mutandis in Article 31-3-3, paragraph (3) of the Supplementary Provisions".

⑤Procedures 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.