# 地方税法 / Local Tax Act — 第五百八十五条 (Article 585)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第五百八十五条 (Article 585)（特別土地保有税の納税義務者等） — address `art-585`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-585
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-585
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第五百八十五条（特別土地保有税の納税義務者等） — Persons Liable for the Special Land Holding Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-585 · https://japanlaw.org/en/local-tax-act/art-585 · https://japanlaw.org/l/325AC0000000226/art-585</sup>

    **第一項**  特別土地保有税は、土地又はその取得に対し、当該土地所在の市町村において、当該土地の所有者又は取得者（以下この節において「土地の所有者等」という。）に課する。
    <sup>art-585/par-1 · https://japanlaw.org/en/local-tax-act/art-585/par-1 · https://japanlaw.org/l/325AC0000000226/art-585/par-1</sup>
    The special land holding tax is imposed on land or on the acquisition thereof, by the municipality in which the land is located, on the owner or acquirer of the land (hereinafter in this Section referred to as the "landowner, etc.").
    <sup>machine translation, not official</sup>

    **第二項**  前項の「土地」とは、田、畑、宅地、塩田、鉱泉地、池沼、山林、牧場、原野その他の土地をいう。
    <sup>art-585/par-2 · https://japanlaw.org/en/local-tax-act/art-585/par-2 · https://japanlaw.org/l/325AC0000000226/art-585/par-2</sup>
    The "land" referred to in the preceding paragraph means rice paddies, fields, building land, salt pans, mineral spring land, ponds and marshes, forests, pastures, wilderness and other land.
    <sup>machine translation, not official</sup>

    **第三項**  この節の規定中土地に対して課する特別土地保有税に関する規定は、第一項の土地（以下この節において「土地」という。）の所有者が所有する土地で第五百九十九条第一項の規定により申告納付すべき日の属する年の一月一日において当該土地の取得をした日以後十年を経過したものについては、適用しない。
    <sup>art-585/par-3 · https://japanlaw.org/en/local-tax-act/art-585/par-3 · https://japanlaw.org/l/325AC0000000226/art-585/par-3</sup>
    The provisions of this Section concerning the special land holding tax imposed on land do not apply to land owned by an owner of the land prescribed in paragraph (1) (hereinafter in this Section referred to as "land") with respect to which 10 years have elapsed since the day of its acquisition, as of January 1 of the year containing the day on which filing and payment is to be made under Article 599, paragraph (1).
    <sup>machine translation, not official</sup>

    **第四項**  特殊関係者（親族その他の特殊の関係のある個人又は同族会社（これに類する法人を含む。）で政令で定めるものをいう。以下この項において同じ。）を有する者がある場合において、当該特殊関係者が取得した、又は所有する土地について政令で定める特別の事情があるときは、特別土地保有税の賦課徴収については、当該土地は、その者及び当該特殊関係者の共有物とみなす。
    <sup>art-585/par-4 · https://japanlaw.org/en/local-tax-act/art-585/par-4 · https://japanlaw.org/l/325AC0000000226/art-585/par-4</sup>
    Where a person has a specially-related person (meaning an individual who is a relative or has another special relationship with that person, or a family corporation (including a corporation similar thereto), as specified by Cabinet Order; the same applies hereinafter in this paragraph) and there are special circumstances specified by Cabinet Order with respect to land acquired or owned by that specially-related person, that land is deemed, for the purpose of the assessment and collection of the special land holding tax, to be property in co-ownership of that person and that specially-related person.
    <sup>machine translation, not official</sup>

    **第五項**  第七十三条の二第十一項及び第十二項の規定は、特別土地保有税について準用する。この場合において、同条第十一項中「日以後に」とあるのは「日以後においては、」と、「取得があつたときは、当該従前の土地の取得をもつて」とあるのは「取得又は所有をもつて」と、「取得とみなし」とあるのは「取得又は所有とみなし」と、「取得者を取得者とみなして」とあるのは「取得者又は所有者を当該仮換地等である土地に係る第五百八十五条第一項の土地の所有者等とみなして」と、同条第十二項中「取得者」とあるのは「第五百八十五条第一項の土地の所有者等」と読み替えるものとする。
    <sup>art-585/par-5 · https://japanlaw.org/en/local-tax-act/art-585/par-5 · https://japanlaw.org/l/325AC0000000226/art-585/par-5</sup>
    The provisions of Article 73-2, paragraphs (11) and (12) apply mutatis mutandis to the special land holding tax. In this case, in paragraph (11) of that Article, "if the former land corresponding to the land that is that provisional replotting land, etc. (hereinafter in this paragraph referred to as "former land") is acquired on or after the day on which it became possible to use or take profits from the land that is that provisional replotting land, etc., the acquisition of that former land is deemed to be the acquisition of" is deemed to be replaced with "on or after the day on which it became possible to use or take profits from the land that is that provisional replotting land, etc., the acquisition or ownership of the former land corresponding to the land that is that provisional replotting land, etc. (hereinafter in this paragraph referred to as 'former land') is deemed to be the acquisition or ownership of", "the acquirer of that former land is deemed to be the acquirer" is deemed to be replaced with "the acquirer or owner of that former land is deemed to be the landowner, etc. under Article 585, paragraph (1) in relation to the land that is that provisional replotting land, etc.", and in paragraph (12) of that Article, "the acquirers" is deemed to be replaced with "the landowners, etc. under Article 585, paragraph (1)".
    <sup>machine translation, not official</sup>

    **第六項**  第三百四十三条第八項の規定は、特別土地保有税について準用する。この場合において、同項中「当該埋立地等を使用する者」とあるのは「当該埋立地等の使用の開始をもつて土地の取得と、当該埋立地等を使用する者」と、「第一項の所有者」とあるのは「第五百八十五条第一項の土地の所有者等」と、「同条第一項」とあるのは「同法第二十三条第一項」と読み替えるものとする。
    <sup>art-585/par-6 · https://japanlaw.org/en/local-tax-act/art-585/par-6 · https://japanlaw.org/l/325AC0000000226/art-585/par-6</sup>
    The provisions of Article 343, paragraph (8) apply mutatis mutandis to the special land holding tax. In this case, in that paragraph, "the person using that reclaimed land, etc." is deemed to be replaced with "the commencement of use of that reclaimed land, etc. is deemed to be the acquisition of land, and the person using that reclaimed land, etc.", "the owner referred to in paragraph (1)" is deemed to be replaced with "the landowner, etc. under Article 585, paragraph (1)", and "used by a prefecture, etc. pursuant to Article 23, paragraph (1) of that Act" is deemed to be replaced with "used by a prefecture, etc. pursuant to Article 23, paragraph (1) of the Act on Reclamation of Publicly-owned Water Surface".
    <sup>machine translation, not official</sup>

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## Cites
- art-585/par-2: 前項 → 地方税法 第五百八十五条第一項 (Article 585, paragraph (1)), art-585/par-1 — https://japanlaw.org/en/local-tax-act/art-585/par-1 · https://japanlaw.org/l/325AC0000000226/art-585/par-1
- art-585/par-3: 第一項 → 地方税法 第五百八十五条第一項 (Article 585, paragraph (1)), art-585/par-1 — https://japanlaw.org/en/local-tax-act/art-585/par-1 · https://japanlaw.org/l/325AC0000000226/art-585/par-1
- art-585/par-3: 第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/en/local-tax-act/art-599/par-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-1
- art-585/par-4: この項 → 地方税法 第五百八十五条第四項 (Article 585, paragraph (4)), art-585/par-4 — https://japanlaw.org/en/local-tax-act/art-585/par-4 · https://japanlaw.org/l/325AC0000000226/art-585/par-4
- art-585/par-5: 第七十三条の二第十一項 → 地方税法 第七十三条の二第十一項 (Article 73-2, paragraph (11)), art-73-2/par-11 — https://japanlaw.org/en/local-tax-act/art-73-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-11
- art-585/par-5: 第十二項 → 地方税法 第七十三条の二第十二項 (Article 73-2, paragraph (12)), art-73-2/par-12 — https://japanlaw.org/en/local-tax-act/art-73-2/par-12 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-12
- art-585/par-5: 第五百八十五条第一項 → 地方税法 第五百八十五条第一項 (Article 585, paragraph (1)), art-585/par-1 — https://japanlaw.org/en/local-tax-act/art-585/par-1 · https://japanlaw.org/l/325AC0000000226/art-585/par-1
- art-585/par-6: 第三百四十三条第八項 → 地方税法 第三百四十三条第八項 (Article 343, paragraph (8)), art-343/par-8 — https://japanlaw.org/en/local-tax-act/art-343/par-8 · https://japanlaw.org/l/325AC0000000226/art-343/par-8
- art-585/par-6: 第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/art-343/par-1 · https://japanlaw.org/l/325AC0000000226/art-343/par-1
- art-585/par-6: 第五百八十五条第一項 → 地方税法 第五百八十五条第一項 (Article 585, paragraph (1)), art-585/par-1 — https://japanlaw.org/en/local-tax-act/art-585/par-1 · https://japanlaw.org/l/325AC0000000226/art-585/par-1
- art-585/par-6: 同法第二十三条第一項 → e-Gov law 210AC0000000057, 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — not held in this collection

## Cited by

13 provisions cite this one. No official source publishes this direction.

- 地方税法 第五百八十五条第二項（特別土地保有税の納税義務者等） — https://japanlaw.org/en/local-tax-act/art-585/par-2 · https://japanlaw.org/l/325AC0000000226/art-585/par-2
- 地方税法 第五百八十五条第三項（特別土地保有税の納税義務者等） — https://japanlaw.org/en/local-tax-act/art-585/par-3 · https://japanlaw.org/l/325AC0000000226/art-585/par-3
- 地方税法 第五百八十五条第四項（特別土地保有税の納税義務者等） — https://japanlaw.org/en/local-tax-act/art-585/par-4 · https://japanlaw.org/l/325AC0000000226/art-585/par-4
- 地方税法 第五百八十五条第五項（特別土地保有税の納税義務者等） — https://japanlaw.org/en/local-tax-act/art-585/par-5 · https://japanlaw.org/l/325AC0000000226/art-585/par-5
- 地方税法 第五百八十五条第六項（特別土地保有税の納税義務者等） — https://japanlaw.org/en/local-tax-act/art-585/par-6 · https://japanlaw.org/l/325AC0000000226/art-585/par-6
- 地方税法 第五百八十七条の二第一項 — https://japanlaw.org/en/local-tax-act/art-587-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-587-2/par-1
- 地方税法 第五百九十六条第一項第二号（特別土地保有税の税額） — https://japanlaw.org/en/local-tax-act/art-596/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-596/par-1/item-2
- 地方税法 第六百二十四条第一項（遊休土地に対して課する特別土地保有税の税額） — https://japanlaw.org/en/local-tax-act/art-624/par-1 · https://japanlaw.org/l/325AC0000000226/art-624/par-1
- 地方税法 第六百二十七条第一項（土地に対して課する特別土地保有税に関する規定の準用） — https://japanlaw.org/en/local-tax-act/art-627/par-1 · https://japanlaw.org/l/325AC0000000226/art-627/par-1
- 地方税法 附則第三十一条の三の二第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-1
- 地方税法 附則第十三条第三項（特別土地保有税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-3
- 地方税法 附則第十条第三項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-3
- 地方税法 附則第十四条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-14/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-147, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27