Article 71-4Tax Exemption for Land, etc. Held by Business Cooperatives, etc. for the Consolidation, etc. of Small and Medium-Sized Enterprises
第七十一条の四（事業協同組合等が中小企業者の集団化等のために有する土地等の非課税）
Land value tax is not imposed on a business cooperative, a small business cooperative or a federation of cooperatives whose members are only those cooperatives (referred to as a "business cooperative, etc." in this paragraph) with regard to land, etc. that it holds as of the taxation date and that satisfies any of the following requirements (excluding land, etc. for which the repayment of the funds relating to the loan prescribed in item (i) or the installment payments prescribed in that item or item (ii) have been completed), and that is specified by Order of the Ministry of Finance as land, etc. scheduled to be transferred to the members or affiliated members of that business cooperative, etc. (referred to as "land for consolidation projects, etc." in the following paragraph):
that business cooperative, etc. has acquired that land, etc. by receiving, in relation to an advancement project (meaning a project specified by Cabinet Order that contributes to the advancement of the structure of small and medium-sized enterprises under Article 21, paragraph (1), item (ii), (a) or (b) of the Japan Small and Medium Enterprise Corporation Act (Act No. 19 of 1999; referred to as the "former Japan Small and Medium Enterprise Corporation Act" in this item) prior to its repeal under the provisions of Article 1 of the Act on the Abolition, etc. of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act (Act No. 146 of 2002; referred to as the "Abolition Act" in this item), or under Article 21, paragraph (1), item (ii), (a) or (b) of the Small and Medium Enterprise Corporation Act (Act No. 53 of 1980; referred to as the "former Small and Medium Enterprise Corporation Act" in this item) prior to its repeal under the provisions of Article 24 of the Supplementary Provisions of the former Japan Small and Medium Enterprise Corporation Act), an advancement fund loan (meaning a loan of funds relating to the services or business listed in Article 21, paragraph (1), item (ii), (a) of the former Japan Small and Medium Enterprise Corporation Act or Article 21, paragraph (1), item (ii), (a) of the former Small and Medium Enterprise Corporation Act, provided by the Japan Small and Medium Enterprise Corporation prior to its dissolution under the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Abolition Act (referred to as the "former Japan Small and Medium Enterprise Corporation" in this item), the Small and Medium Enterprise Corporation prior to its dissolution under the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the former Japan Small and Medium Enterprise Corporation Act (referred to as the "former Small and Medium Enterprise Corporation" in this item), or a prefecture), or by agreeing to pay by installments the amount of consideration for an advancement sale (meaning a transfer through the services or business listed in Article 21, paragraph (1), item (ii), (b) of the former Japan Small and Medium Enterprise Corporation Act or Article 21, paragraph (1), item (ii), (b) of the former Small and Medium Enterprise Corporation Act, made by the former Japan Small and Medium Enterprise Corporation, the former Small and Medium Enterprise Corporation or a prefecture) relating to that advancement project;
当該事業協同組合等が高度化事業（中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号。以下この号において「廃止法」という。）第一条の規定による廃止前の中小企業総合事業団法（平成十一年法律第十九号。以下この号において「旧中小企業総合事業団法」という。）第二十一条第一項第二号イ若しくはロ又は旧中小企業総合事業団法附則第二十四条の規定による廃止前の中小企業事業団法（昭和五十五年法律第五十三号。以下この号において「旧中小企業事業団法」という。）第二十一条第一項第二号イ若しくはロの中小企業構造の高度化に寄与する事業で政令で定めるものをいう。）に係る高度化資金貸付け（廃止法附則第二条第一項の規定による解散前の中小企業総合事業団（以下この号において「旧中小企業総合事業団」という。）若しくは旧中小企業総合事業団法附則第七条第一項の規定による解散前の中小企業事業団（以下この号において「旧中小企業事業団」という。）又は都道府県の旧中小企業総合事業団法第二十一条第一項第二号イ又は旧中小企業事業団法第二十一条第一項第二号イに掲げる業務又は事業に係る資金の貸付けをいう。）を受け、又は当該高度化事業に係る高度化分譲（旧中小企業総合事業団若しくは旧中小企業事業団又は都道府県の旧中小企業総合事業団法第二十一条第一項第二号ロ又は旧中小企業事業団法第二十一条第一項第二号ロに掲げる業務又は事業による譲渡をいう。）の対価の額を賦払の方法により支払うこととして、当該土地等を取得したこと。
that business cooperative, etc. has acquired that land, etc. by agreeing to pay by installments the amount of consideration for a transfer through the services prescribed in Article 18, paragraph (1), item (i) or Article 18 of the Supplementary Provisions of the Japan Environment Corporation Act (Act No. 95 of 1965) prior to its repeal under the provisions of Article 20 of the Supplementary Provisions of the Act on the Environmental Restoration and Conservation Agency, Independent Administrative Agency (Act No. 43 of 2003).
Land value tax is not imposed on land, etc. on which a land lease right, etc. prescribed in Article 2, item (ii) of the Land-holding Tax Act (excluding a superficies right under Article 269-2, paragraph (1) of the Civil Code and other rights specified by Cabinet Order; referred to as a "land lease right, etc." hereinafter in this Chapter) has been created as of the taxation date in order to make it land for consolidation projects, etc. to which the provisions of the preceding paragraph apply.
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 two paragraphs apply, the phrase "through Article 8" in Article 16 of that Act is deemed to be replaced with "through Article 8, and Article 71-4, paragraphs (1) and (2) (Tax Exemption for Land, etc. Held by Business Cooperatives, etc. for the Consolidation, etc. of Small and Medium-Sized Enterprises) of the Act on Special Measures Concerning Taxation".
前二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、「第八条まで並びに租税特別措置法第七十一条の四第一項及び第二項（事業協同組合等が中小企業者の集団化等のために有する土地等の非課税）」とする。