Supplementary Provisions, Article 31-3-5
第三十一条の三の五
When, on or after April 1, 2005, the mayor of the municipality extends the period for exemption from tax liability prescribed in Article 601, paragraph (1) (hereinafter in this paragraph and the following paragraph referred to as the "exemption period") pursuant to Article 601, paragraph (2) (including as applied mutatis mutandis in Article 602, paragraph (2) and Article 603-2-2, paragraph (2)), determines the scheduled period prescribed in Article 31-3-2, paragraph (1) or Article 31-3-3, paragraph (1) of the Supplementary Provisions (hereinafter in this paragraph and the following paragraph referred to as the "scheduled period") pursuant to those provisions, determines the revised scheduled period prescribed in paragraph (1) of the preceding Article (hereinafter in this paragraph and the following paragraph referred to as the "revised scheduled period") pursuant to that paragraph, extends the scheduled period pursuant to Article 601, paragraph (2) as applied mutatis mutandis in Article 31-3-2, paragraph (4) or Article 31-3-3, paragraph (3) of the Supplementary Provisions, or extends the revised scheduled period pursuant to paragraph (3) of the preceding Article, the mayor must, notwithstanding those provisions, determine the last day of the exemption period, scheduled period or revised scheduled period within a range in which the total of the periods extended or determined on or after that date does not exceed 10 years. However, where the land for which the exemption period, scheduled period or revised scheduled period has been determined relates to the implementation of a land readjustment project under the Land Readjustment Act or an urban redevelopment project under the Urban Renewal Act, and the time of the end of the project implementation period of that land readjustment project or urban redevelopment project is determined, on the last day of the exemption period, scheduled period or revised scheduled period, to be after that last day, the last day of the exemption period, scheduled period or revised scheduled period may be set at the time of the end of that project implementation period.
市町村長は、平成十七年四月一日以後において第六百一条第二項（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。）の規定により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（以下この項及び次項において「免除期間」という。）を延長する場合、附則第三十一条の三の二第一項若しくは附則第三十一条の三の三第一項の規定によりこれらの規定に規定する予定期間（以下この項及び次項において「予定期間」という。）を定める場合、前条第一項の規定により同項に規定する変更後予定期間（以下この項及び次項において「変更後予定期間」という。）を定める場合、附則第三十一条の三の二第四項若しくは附則第三十一条の三の三第三項において準用する第六百一条第二項の規定により予定期間を延長する場合又は前条第三項の規定により変更後予定期間を延長する場合においては、これらの規定にかかわらず、同日以後において延長し、又は定める期間の合計が十年を超えない範囲内で当該免除期間、予定期間又は変更後予定期間の末日を定めなければならない。ただし、免除期間、予定期間又は変更後予定期間が定められている土地が土地区画整理法による土地区画整理事業の施行に係るもの又は都市再開発法による市街地再開発事業の施行に係るものであり、かつ、当該土地区画整理事業又は市街地再開発事業の事業施行期間の終了の時が免除期間、予定期間又は変更後予定期間の末日において当該末日後に定められているときは、免除期間、予定期間又は変更後予定期間の末日を当該事業施行期間の終了の時までとすることができる。
Where the mayor of the municipality has determined the last day of the exemption period, scheduled period or revised scheduled period pursuant to the preceding paragraph, and finds that, due to an earthquake, storm, flood, fire or other disaster, the land cannot be used or allowed to be used within the exemption period, scheduled period or revised scheduled period as the tax-exempt land prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions, a special transfer prescribed in that paragraph cannot be carried out with respect to the land, or the land cannot be used or allowed to be used as the exempted land prescribed in that paragraph, the mayor may, notwithstanding the preceding paragraph, pursuant to Article 601, paragraph (2) (including as applied mutatis mutandis in Article 602, paragraph (2), Article 603-2-2, paragraph (2), Article 31-3-2, paragraph (4) of the Supplementary Provisions or Article 31-3-3, paragraph (3) of the Supplementary Provisions) or paragraph (3) of the preceding Article, further extend the exemption period, scheduled period or revised scheduled period only once within a range not exceeding two years.
市町村長は、前項の規定により免除期間、予定期間又は変更後予定期間の末日を定めた場合において、震災、風水害、火災その他の災害により免除期間、予定期間又は変更後予定期間内に当該土地を附則第三十一条の三の二第一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、当該土地について同項に規定する特例譲渡をし、又は当該土地を同項に規定する免除土地として使用し、若しくは使用させることができないと認める場合には、前項の規定にかかわらず、第六百一条第二項（第六百二条第二項、第六百三条の二の二第二項、附則第三十一条の三の二第四項又は附則第三十一条の三の三第三項において準用する場合を含む。）又は前条第三項の規定により、二年を超えない範囲内で一回に限り、更に免除期間、予定期間又は変更後予定期間を延長することができる。
The provisions of the preceding two paragraphs do not apply to the following land:
Land relating to a land readjustment project under the Land Readjustment Act or an urban redevelopment project under the Urban Renewal Act implemented by a local government, the Urban Renaissance Agency or a Local Housing Corporation;
地方公共団体、独立行政法人都市再生機構又は地方住宅供給公社が施行する土地区画整理法による土地区画整理事業又は都市再開発法による市街地再開発事業に係る土地
Land relating to a project for the development of a block of land carried out mainly for the purpose of use for factories, housing or distribution facilities, based on a comprehensive regional development plan prepared by the national government or a prefecture and specified by Cabinet Order.
国又は都道府県が作成した総合的な地域開発に関する計画で政令で定めるものに基づき、主として工場、住宅又は流通業務施設の用に供する目的で行われる一団の土地の造成に関する事業に係る土地
With regard to the application of Article 602 to a transfer, on or after April 1, 2005, of land listed in Article 602, paragraph (1), item (i), (d) that is specified by Cabinet Order, the phrase "transfers that land" in that paragraph is deemed to be replaced with "invites public applications for the transfer of that land", and the phrase "the transfer of that land has taken place" is deemed to be replaced with "public applications for the transfer of that land have been invited".
平成十七年四月一日以後における第六百二条第一項第一号ニに掲げる土地の譲渡で政令で定めるものに係る同条の規定の適用については、同項中「当該土地の譲渡をし」とあるのは「当該土地の譲渡をするための公募をし」と、「当該土地の譲渡があつたこと」とあるのは「当該土地の譲渡をするための公募があつたこと」とする。
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
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
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
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
revised scheduled periodmachine translation
「変更後予定期間」
For land on which special land holding tax (特別土地保有税) is deferred for a scheduled period (予定期間), the period after the owner changes the grounds for the deferral — two years from the day the mayor certifies that the land will be used as non-taxable land, transferred under the special rule or used as exempted land, or a longer period a Cabinet Order (政令) sets where, for example, building a factory or office usually takes more than two years — within which that must be done.
Short name set inSupplementary Provisions, Article 31-3-4, paragraph (1)· applies only in this article
scheduled periodmachine translation
「予定期間」
The period, set under Article 31-3-2, paragraph 1 and Article 31-3-3, paragraph 1 of the supplementary provisions (附則), up to two years from a land transfer or from the mayor's recognition (or a period a Cabinet Order (政令) sets), within which land is to be put to the use that relieves it of special landholding tax (特別土地保有税).
Short name set inSupplementary Provisions, Article 31-3-5, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 31-3-5, paragraph (2)
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 — of Article 601, paragraph 1, also as applied by Article 602, paragraph 2 and Article 603-2-2, paragraph 2, whose extensions on or after 1 April 2005 Article 31-3-5 of the supplementary provisions (附則) limits so that the periods extended or set from that date total no more than ten years.
Short name set inSupplementary Provisions, Article 31-3-5, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 31-3-5, paragraph (2)
revised scheduled periodmachine translation
「変更後予定期間」
For land on which special land holding tax (特別土地保有税) is deferred for a scheduled period (予定期間), the period after the owner changes the grounds for the deferral — two years from the day the mayor certifies that the land will be used as non-taxable land, transferred under the special rule or used as exempted land, or a longer period a Cabinet Order (政令) sets where, for example, building a factory or office usually takes more than two years — within which that must be done.
Short name set inSupplementary Provisions, Article 31-3-5, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 31-3-5, paragraph (2)