Article 71-7Special Provisions on Calculation of Taxable Value for Planned Supply Land, etc. Relating to Superior Housing Land Development Projects, etc.
第七十一条の七（優良な住宅地の造成事業等に係る供給予定地等についての課税価格の計算の特例）
With regard to land, etc. relating to a project listed below for the development of a single tract of housing land that is carried out within a city planning area prescribed in Article 4, paragraph (2) of the City Planning Act (referred to as a "city planning area" in this paragraph and the following paragraph) mainly for the purpose of use for housing construction (limited to a project for which it has been certified, pursuant to the provisions of Cabinet Order, that the development of that housing land contributes to the supply of superior housing land and that the supply of that housing land is carried out through the sale of land, etc. in lots or the creation of a land lease right prescribed in Article 2, item (i) of the Act on Land and Building Leases (Act No. 90 of 1991) to which the provisions of Article 22, paragraph (1) of that Act apply (referred to as a "fixed-term land lease right" hereinafter in this Article)), which is held as of the taxation date by a person specified by Cabinet Order as a person who implements that project (referred to as a "superior housing land developer" in this paragraph and paragraph (3)) (or, in the case where the housing land to be developed includes housing land to be sold in lots to persons from whom land, etc. was purchased for use in that project and other housing land specified by Cabinet Order (referred to as "priority sale housing lots, etc." in this paragraph), excluding the part specified by Cabinet Order as the part corresponding to those priority sale housing lots, etc.; referred to as "planned supply land" in this paragraph and paragraph (3)), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Article 71-2 through the preceding Article, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act for that superior housing land developer is the amount equivalent to one-fifth of the value of the land, etc. that is that planned supply land:
都市計画法第四条第二項に規定する都市計画区域（以下この項及び次項において「都市計画区域」という。）内で主として住宅建設の用に供する目的で行われる次に掲げる一団の宅地の造成に関する事業（当該宅地の造成が優良な住宅地の供給に寄与するものであり、かつ、当該住宅地の供給が土地等の分譲又は借地借家法（平成三年法律第九十号）第二条第一号に規定する借地権で同法第二十二条第一項の規定の適用を受けるもの（以下この条において「定期借地権」という。）の設定により行われるものであることにつき政令で定めるところにより証明がされたものに限る。）を施行する者として政令で定めるもの（以下この項及び第三項において「優良宅地造成事業者」という。）が課税時期において有する土地等で当該事業に係るもの（当該造成される宅地のうちに当該事業の用に供するために土地等が買い取られた者に対して分譲されるものその他政令で定めるもの（以下この項において「優先分譲宅地等」という。）があるときは、当該優先分譲宅地等に対応する部分として政令で定める部分を除く。以下この項及び第三項において「供給予定地」という。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から前条までの規定により地価税が非課税とされるものを除き、当該優良宅地造成事業者の同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該供給予定地である土地等の価額の五分の一に相当する金額とする。
a project for the development of a single tract of housing land carried out with the permission under Article 29, paragraph (1) of the City Planning Act (limited to permission relating to development activity prescribed in Article 4, paragraph (12) of that Act carried out within a city planning area; referred to as a "development permit" in this paragraph) (limited, in the case where the housing land to be developed includes priority sale housing lots, etc., to a project in which the proportion of the area of those priority sale housing lots, etc. in the area of that single tract of land, etc. is less than 10 percent; the same applies in item (iii)), in which the area of that single tract of land, etc. (excluding priority sale housing lots, etc.; the same applies in item (iii)) is 1,000 square meters or more (or, for the area of that single tract of land, etc. within an area specified by Cabinet Order as an area in which the area requiring a development permit is less than 1,000 square meters, the area specified by Cabinet Order or more);
都市計画法第二十九条第一項の許可（都市計画区域内において行われる同法第四条第十二項に規定する開発行為に係るものに限る。以下この項において「開発許可」という。）を受けて行われる一団の宅地の造成に関する事業（当該造成される宅地のうちに優先分譲宅地等があるときは、その一団の土地等の面積のうちに当該優先分譲宅地等の面積の占める割合が百分の十未満であるものに限る。第三号において同じ。）で、その一団の土地等（優先分譲宅地等を除く。第三号において同じ。）の面積が千平方メートル（開発許可を要する面積が千平方メートル未満である区域で政令で定める区域内の当該一団の土地等の面積にあつては、政令で定める面積）以上であるもの
a project for the development of a single tract of housing land carried out as a land readjustment project under the Land Readjustment Act, in which the area of the planned supply land of that superior housing land developer located within the project implementation district prescribed in Article 2, paragraph (4) of that Act of that land readjustment project is 1,000 square meters or more;
a project for the development of a single tract of housing land not requiring a development permit that satisfies the standards specified by Cabinet Order as standards equivalent to the standards for a development permit, in which the area of that single tract of land, etc. is 1,000 square meters or more.
With regard to land, etc. relating to a project listed below for the construction of housing that is carried out within a city planning area (limited to a project for which it has been certified, pursuant to the provisions of Cabinet Order, that the construction of that housing contributes to the supply of superior housing and that the supply of the land to be used for that housing is carried out through the sale of land, etc. in lots or the creation of a fixed-term land lease right), which is held as of the taxation date by a person who implements that project (referred to as a "superior housing construction business operator" in this paragraph and the following paragraph) (or, in the case where the housing to be constructed includes housing to be sold in lots to persons from whom land, etc. was purchased for use in that project and other persons specified by Cabinet Order (referred to as "priority sale housing" in this paragraph), excluding the part specified by Cabinet Order as the part used for that priority sale housing; referred to as "land planned for housing for sale" in this paragraph and the following paragraph), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Article 71-2 through the preceding Article, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act for that superior housing construction business operator is the amount equivalent to one-fifth of the value of the land, etc. that is that land planned for housing for sale:
都市計画区域内で行われる次に掲げる住宅の建設に関する事業（当該住宅の建設が優良な住宅の供給に寄与するものであり、かつ、当該住宅の用に供される土地の供給が土地等の分譲又は定期借地権の設定により行われるものであることにつき政令で定めるところにより証明がされたものに限る。）を施行する者（以下この項及び次項において「優良住宅建設事業者」という。）が課税時期において有する土地等で当該事業に係るもの（当該建設される住宅のうちに当該事業の用に供するために土地等が買い取られた者その他政令で定める者に対して分譲されるもの（以下この項において「優先分譲住宅」という。）があるときは、当該優先分譲住宅の用に供される部分として政令で定める部分を除く。以下この項及び次項において「分譲住宅予定地」という。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から前条までの規定により地価税が非課税とされるものを除き、当該優良住宅建設事業者の同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該分譲住宅予定地である土地等の価額の五分の一に相当する金額とする。
a project for the construction of a group of houses in which the number of houses to be constructed is 25 or more (limited, in the case where those houses include priority sale housing, to a project in which the proportion of the number of units of priority sale housing in the number of those houses is less than 10 percent and the number of houses obtained by deducting the number of units of priority sale housing from the number of those houses is 25 or more);
一団の住宅の建設に関する事業でこれにより建設される住宅の戸数が二十五戸以上であるもの（当該住宅のうちに優先分譲住宅があるときは、当該住宅の戸数のうちに優先分譲住宅の戸数の占める割合が百分の十未満であり、かつ、当該住宅の戸数から優先分譲住宅の戸数を控除した住宅の戸数が二十五戸以上であるものに限る。）
a project for the construction of mid-to-high-rise fire-proof apartment houses specified by Cabinet Order, in which the number of units of each independent part used as a residence (meaning a part equivalent to the part of a building prescribed in Article 2, paragraph (1) of the Act on Building Unit Ownership; the same applies hereinafter in this item) of those mid-to-high-rise fire-proof apartment houses is 15 or more, or in which the floor area of those mid-to-high-rise fire-proof apartment houses is 1,000 square meters or more (limited, in the case where each independent part of those mid-to-high-rise fire-proof apartment houses includes priority sale housing, to a project in which the proportion of the number of units of priority sale housing in the number of units of each independent part is less than 10 percent and either the number of units of each independent part obtained by deducting the number of units of priority sale housing from the number of units of each independent part is 15 or more, or the floor area obtained by deducting the floor area of priority sale housing from the floor area of those mid-to-high-rise fire-proof apartment houses is 1,000 square meters or more).
政令で定める中高層の耐火共同住宅の建設に関する事業で、当該中高層の耐火共同住宅の住居の用に供する各独立部分（建物の区分所有等に関する法律第二条第一項に規定する建物の部分に相当するものをいう。以下この号において同じ。）の戸数が十五戸以上であるもの又は当該中高層の耐火共同住宅の床面積が千平方メートル以上であるもの（当該中高層の耐火共同住宅の各独立部分のうちに優先分譲住宅があるときは、当該各独立部分の戸数のうちに優先分譲住宅の戸数の占める割合が百分の十未満であり、かつ、当該各独立部分の戸数から優先分譲住宅の戸数を控除した各独立部分の戸数が十五戸以上であり、又は当該中高層の耐火共同住宅の床面積から優先分譲住宅の床面積を控除した床面積が千平方メートル以上であるものに限る。）
With regard to land, etc. on which a land lease right, etc. has been created, as of the taxation date, by a superior housing land developer or a superior housing construction business operator in order to make it planned supply land or land planned for housing for sale to which the provisions of the preceding two paragraphs apply (excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Article 71-2 through the preceding Article), the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one-fifth of the value of that land, etc.
With regard to the application of the provisions of the Land-holding Tax Act in the case where the provisions of the preceding three paragraphs apply, the phrase "the preceding Article" in Article 18, paragraph (1), item (ii) of that Act and the phrase "Article 17" in Article 29 of that Act are deemed to be replaced with "Article 71-7, paragraphs (1) through (3) (Special Provisions on Calculation of Taxable Value for Planned Supply Land, etc. Relating to Superior Housing Land Development Projects, etc.) of the Act on Special Measures Concerning Taxation", the phrase "one half" in those provisions is deemed to be replaced with "one-fifth", and the phrase "Article 17" in Article 33 of that Act is deemed to be replaced with "Article 17 and Article 71-7, paragraphs (1) through (3) (Special Provisions on Calculation of Taxable Value for Planned Supply Land, etc. Relating to Superior Housing Land Development Projects, etc.) of the Act on Special Measures Concerning Taxation".
前三項の規定の適用がある場合における地価税法の規定の適用については、同法第十八条第一項第二号中「前条」とあり、及び同法第二十九条中「第十七条」とあるのは「租税特別措置法第七十一条の七第一項から第三項まで（優良な住宅地の造成事業等に係る供給予定地等についての課税価格の計算の特例）」と、これらの規定中「二分の一」とあるのは「五分の一」と、同法第三十三条中「第十七条」とあるのは「第十七条及び租税特別措置法第七十一条の七第一項から第三項まで（優良な住宅地の造成事業等に係る供給予定地等についての課税価格の計算の特例）」とする。
The provisions of paragraphs (1) through (3) apply only in the case where the return under the provisions of Article 25, paragraph (1) of the Land-holding Tax Act relating to the taxation date for which the application of those provisions is sought (including a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes relating to that return and an amended return prescribed in Article 19, paragraph (3) of that Act relating to those returns; referred to as a "land value tax return" in the following paragraph and Article 71-17, paragraphs (2) and (3)) contains a statement that the application of the provisions of paragraphs (1) through (3) is sought, and documents specified by Order of the Ministry of Finance as documents certifying that any of those provisions applies are attached to that return.
第一項から第三項までの規定は、これらの規定の適用を受けようとする課税時期に係る地価税法第二十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書及びこれらの申告書に係る同法第十九条第三項に規定する修正申告書を含む。次項並びに第七十一条の十七第二項及び第三項において「地価税の申告書」という。）に第一項から第三項までの規定の適用を受けようとする旨の記載があり、かつ、これらの規定のいずれかに該当する旨を証する書類として財務省令で定める書類の添付がある場合に限り、適用する。
Even in the case where no land value tax return has been filed or a land value tax return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file it or the absence of that statement or attachment, the district director may apply the provisions of paragraphs (1) through (3) only in the case where a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph have been submitted.
税務署長は、地価税の申告書の提出がなかつた場合又は前項の記載若しくは添付がない地価税の申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項から第三項までの規定を適用することができる。