第七十一条の十四（公開空地等に係る土地等についての課税価格の計算の特例）
With regard to land, etc. that falls under any of the following items as of the taxation date, 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 Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 17 of that Act and the provisions of Articles 71-7 through 71-12, 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 two-thirds of the value of that land, etc.:
課税時期において次の各号のいずれかに該当する土地等については、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第七十一条の六までの規定により地価税が非課税とされるもの並びに同法第十七条の規定及び第七十一条の七から第七十一条の十二までの規定に該当するものを除き、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、当該土地等の価額の三分の二に相当する金額とする。
land, etc. relating to public open space (meaning open space specified by Cabinet Order that is open to the general public on a daily basis; the same applies hereinafter in this item), out of land, etc. used for a building specified by Cabinet Order that has been constructed with the permission under the provisions of Article 59-2, paragraph (1) of the Building Standards Act (excluding, in the case where that land, etc. is also used for purposes other than public open space, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that public open space);
建築基準法第五十九条の二第一項の規定による許可を受けて建築された建築物で政令で定めるものの用に供されている土地等のうち公開空地（日常一般に開放されている空地で政令で定めるものをいう。以下この号において同じ。）に係る土地等（当該土地等が公開空地以外の用にも供されているときは、当該土地等のうち当該公開空地以外の用に供されている部分として政令で定める部分を除く。）
land, etc. relating to effective open space (meaning open space specified by Cabinet Order that is effective for the improvement of the environment of the area of that specified block and that can be used by the public; the same applies hereinafter in this item), out of land, etc. used for a building specified by Cabinet Order that has been constructed within the area of a specified block listed in Article 8, paragraph (1), item (iv) of the City Planning Act that is specified in a city plan prescribed in Article 4, paragraph (1) of that Act (excluding, in the case where that land, etc. is also used for purposes other than effective open space, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that effective open space).
都市計画法第四条第一項に規定する都市計画に定められた同法第八条第一項第四号に掲げる特定街区の区域内に建築された建築物で政令で定めるものの用に供されている土地等のうち有効空地（当該特定街区の区域の環境の整備に有効であり、かつ、公衆の使用することができる空地で政令で定めるものをいう。以下この号において同じ。）に係る土地等（当該土地等が有効空地以外の用にも供されているときは、当該土地等のうち当該有効空地以外の用に供されている部分として政令で定める部分を除く。）
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation" in paragraph (2) of that Article is deemed to be replaced with "Article 71-14, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Relating to Public Open Spaces, etc.) of the Act on Special Measures Concerning Taxation".
前条第二項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第二項中「租税特別措置法第七十一条の十三第一項（環境施設の用に供されている土地等についての課税価格の計算の特例）」とあるのは、「租税特別措置法第七十一条の十四第一項（公開空地等に係る土地等についての課税価格の計算の特例）」と読み替えるものとする。
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
第七十一条の十五（特定の地区施設等の用に供されている土地等についての課税価格の計算の特例）
With regard to land, etc. that falls under land, etc. relating to the part (referred to as "specified district facilities, etc. under a district plan" in this paragraph), out of land, etc. used, as of the taxation date, for district facilities prescribed in Article 12-5, paragraph (2), item (i) of the City Planning Act or other facilities specified by Cabinet Order located within the area of a district plan listed in Article 12-4, paragraph (1), item (i) of that Act that is specified in a city plan prescribed in Article 4, paragraph (1) of that Act (limited to the area of a district development plan listed in Article 12-5, paragraph (2), item (i) of that Act (limited to one specified by Cabinet Order), where that district development plan has been established), on which walls of buildings or other things specified by Cabinet Order may not be constructed in violation of a restriction on the position of walls prescribed in paragraph (7), item (ii) of that Article that is set in that district development plan and that has been established as a restriction under Article 68-2, paragraph (1) of the Building Standards Act by a Prefectural or Municipal Ordinance based on the provisions of that paragraph (excluding, in the case where that land, etc. is also used for purposes other than the specified district facilities, etc. under a district plan, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than those specified district facilities, etc. under a district plan), 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 Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 17 of that Act and the provisions of Articles 71-7 through 71-12, 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 two-thirds of the value of that land, etc.
課税時期において都市計画法第四条第一項に規定する都市計画に定められた同法第十二条の四第一項第一号に掲げる地区計画の区域（同法第十二条の五第二項第一号に掲げる地区整備計画（政令で定めるものに限る。）が定められている当該地区整備計画の区域に限る。）内にある同法第十二条の五第二項第一号に規定する地区施設その他の施設で政令で定めるものの用に供されている土地等のうち当該地区整備計画において定められた同条第七項第二号に規定する壁面の位置の制限で建築基準法第六十八条の二第一項の規定に基づく条例により同項の制限として定められたものにより当該壁面の位置の制限に反して建築物の壁その他の政令で定めるものを建築してはならないこととされている部分（以下この項において「地区計画に係る特定の地区施設等」という。）に係る土地等（当該土地等が地区計画に係る特定の地区施設等以外の用にも供されているときは、当該土地等のうち当該地区計画に係る特定の地区施設等以外の用に供されている部分として政令で定める部分を除く。）に該当する土地等については、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第七十一条の六までの規定により地価税が非課税とされるもの並びに同法第十七条の規定及び第七十一条の七から第七十一条の十二までの規定に該当するものを除き、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、当該土地等の価額の三分の二に相当する金額とする。
The provisions of Article 71-13, paragraph (2) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation" in paragraph (2) of that Article is deemed to be replaced with "Article 71-15, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified District Facilities, etc.) of the Act on Special Measures Concerning Taxation".
第七十一条の十三第二項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第二項中「租税特別措置法第七十一条の十三第一項（環境施設の用に供されている土地等についての課税価格の計算の特例）」とあるのは、「租税特別措置法第七十一条の十五第一項（特定の地区施設等の用に供されている土地等についての課税価格の計算の特例）」と読み替えるものとする。
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
第七十一条の十六（特定の放送用施設の用に供されている土地等についての課税価格の計算の特例）
With regard to land, etc. specified by Cabinet Order as land, etc. used exclusively for specified broadcasting facilities (meaning radio equipment prescribed in Article 2, item (iv) of the Radio Act (Act No. 131 of 1950) that is specified by Cabinet Order and relates to a broadcasting station prescribed in Article 2, item (xx) of the Broadcasting Act held by a basic broadcaster prescribed in Article 2, item (xxiii) of the Broadcasting Act (Act No. 132 of 1950) (excluding the Japan Broadcasting Corporation and The Open University of Japan prescribed in Article 3 of the Act on the Open University of Japan (Act No. 156 of 2002)) or by a basic broadcasting station provider prescribed in Article 2, item (xxiv) of the Broadcasting Act), out of land, etc. used for those specified broadcasting facilities as of the taxation date, 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 Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 17 of that Act and the provisions of Articles 71-7 through 71-12, 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 two-thirds of the value of that land, etc.
課税時期において特定の放送用施設（放送法（昭和二十五年法律第百三十二号）第二条第二十三号に規定する基幹放送事業者（日本放送協会及び放送大学学園法（平成十四年法律第百五十六号）第三条に規定する放送大学学園を除く。）又は放送法第二条第二十四号に規定する基幹放送局提供事業者が有する同条第二十号に規定する放送局に係る電波法（昭和二十五年法律第百三十一号）第二条第四号に規定する無線設備で政令で定めるものをいう。）の用に供されている土地等のうち専ら当該特定の放送用施設の用に供されている土地等として政令で定めるものについては、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第七十一条の六までの規定により地価税が非課税とされるもの並びに同法第十七条の規定及び第七十一条の七から第七十一条の十二までの規定に該当するものを除き、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、当該土地等の価額の三分の二に相当する金額とする。
The provisions of Article 71-13, paragraph (2) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation" in paragraph (2) of that Article is deemed to be replaced with "Article 71-16, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified Broadcasting Facilities) of the Act on Special Measures Concerning Taxation".
第七十一条の十三第二項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第二項中「租税特別措置法第七十一条の十三第一項（環境施設の用に供されている土地等についての課税価格の計算の特例）」とあるのは、「租税特別措置法第七十一条の十六第一項（特定の放送用施設の用に供されている土地等についての課税価格の計算の特例）」と読み替えるものとする。
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
Article 71-17Special Provisions on Taxation Where Agricultural Cooperatives, etc. Have Merged
第七十一条の十七（農業協同組合等が合併した場合の課税の特例）
With regard to an agricultural cooperative, forestry cooperative or fishery cooperative that is the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act in a merger carried out upon receiving the certification of a merger management plan or a merger and business management plan prescribed in the provisions of Article 2, paragraph (1) or paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961), Article 2 of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963), or Article 2 or paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967), pursuant to those provisions (hereinafter referred to as an "agricultural cooperative, etc." in this paragraph), the amount of basic deduction prescribed in Article 18, paragraph (2) of the Land-holding Tax Act for the land value tax relating to the taxation date in each year from 1992 onward that falls within the period from the date of the merger to the day on which five years have elapsed from that date may, at the choice of that agricultural cooperative, etc., be the total of the lesser of the amounts listed in the following items, as calculated for each of the agricultural cooperatives, etc. before the merger relating to that merger on the assumption that the merger had not taken place:
農業協同組合合併助成法（昭和三十六年法律第四十八号）第二条第一項若しくは附則第二項、森林組合合併助成法（昭和三十八年法律第五十六号）第二条又は漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条若しくは附則第二項の規定によりこれらの規定に規定する合併経営計画又は合併及び事業経営計画の認定を受けて行つた合併に係る法人税法第二条第十二号に規定する合併法人である農業協同組合、森林組合又は漁業協同組合（以下この項において「農業協同組合等」という。）については、当該合併の日から同日以後五年を経過する日までの期間内に含まれる平成四年以後の各年の課税時期に係る地価税の地価税法第十八条第二項に規定する基礎控除の額は、その者の選択により、当該合併に係る合併前の農業協同組合等のそれぞれにつき当該合併がなかつたものとした場合における次に掲げる金額のいずれか少ない金額の合計額とすることができる。
the amount equivalent to the amount listed in Article 18, paragraph (1), item (i) of the Land-holding Tax Act;
地価税法第十八条第一項第一号に掲げる金額に相当する金額
the amount equivalent to the taxable value, as of immediately before the merger, of the land, etc. held immediately before the merger, calculated in accordance with the provisions of the Land-holding Tax Act and other laws and regulations concerning land value tax.
当該合併の直前において有していた土地等につき地価税法その他地価税に関する法令の規定の例により計算した当該合併の直前における課税価格に相当する金額
The provisions of the preceding paragraph apply only in the case where the land value tax return relating to the taxation date for which the application of the provisions of that paragraph is sought contains a statement to the effect that the application of the provisions of that paragraph is sought, and a document stating details of the land, etc. held immediately before the merger referred to in item (ii) of that paragraph and other matters, and any other documents specified by Order of the Ministry of Finance, are attached to that return.
Even in the case where no land value tax return has been submitted, or in the case where a land value tax return without the statement or attachment referred to in the preceding paragraph has been submitted, if the district director finds that there were unavoidable circumstances for the failure to submit the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but 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.