Article 71-3Tax Exemption for Land, etc. Where a Building Is Used as a National Facility, etc.
第七十一条の三（建物が国の施設等として使用されている場合の土地等の非課税）
Land value tax is not imposed on land, etc. used for a building prescribed in Article 2, item (ix) of the Land-holding Tax Act that is used, as of the taxation date, as a national facility, etc. (meaning a facility specified by Order of the Ministry of Finance that the national government or a local government places with particular consideration for the convenience of the public) (or, in the case where part of that building is also used for purposes other than that national facility, etc., the part specified by Cabinet Order as the part corresponding to that national facility, etc.).
With regard to the application of the provisions of Chapter II of the Land-holding Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "through Article 8" in Article 16 of that Act is deemed to be replaced with "through Article 8 and Article 71-3, paragraph (1) (Tax Exemption for Land, etc. Where a Building Is Used as a National Facility, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)".
前項の規定の適用がある場合における地価税法第二章の規定の適用については、同法第十六条中「第八条まで」とあるのは、「第八条まで及び租税特別措置法（昭和三十二年法律第二十六号）第七十一条の三第一項（建物が国の施設等として使用されている場合の土地等の非課税）」とする。