# 地方税法 / Local Tax Act — 第五百八十七条の二 (Article 587-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-587-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第五百八十七条の二 (Article 587-2) — address `art-587-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-587-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-587-2 - 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. --- ### 第五百八十七条の二 art-587-2 · https://japanlaw.org/en/local-tax-act/art-587-2 · https://japanlaw.org/l/325AC0000000226/art-587-2 **第一項** 土地区画整理法による土地区画整理事業（農住組合法第八条第一項の規定により土地区画整理法の規定が適用される農住組合法第七条第一項第一号の事業及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項の規定により土地区画整理法の規定が適用される密集市街地における防災街区の整備の促進に関する法律第四十五条第一項第一号の事業並びに大都市地域における住宅及び住宅地の供給の促進に関する特別措置法による住宅街区整備事業を含む。以下この項において「土地区画整理事業」という。）又は土地改良法による土地改良事業の施行に係る土地で、土地区画整理法第百条の二（農住組合法第八条第一項及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項において適用する場合並びに大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第八十三条において準用する場合を含む。）又は土地改良法第五十三条の七（同法第八十九条の二第八項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）の規定により当該土地区画整理事業の施行者又は当該土地改良事業を行う者が管理する土地（以下この項において「保留地予定地等」という。）に対しては、土地に対して課する特別土地保有税を課することができない。ただし、当該保留地予定地等である土地が土地区画整理事業の施行に係るものであつて、第五百八十五条第五項において準用する第七十三条の二第十二項の規定により当該土地区画整理事業の施行者以外の者又は土地区画整理組合の参加組合員が当該保留地予定地等である土地について土地の所有者等とみなされた場合は、この限りでない。 art-587-2/par-1 · https://japanlaw.org/en/local-tax-act/art-587-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-587-2/par-1 A municipality may not impose the special land holding tax imposed on land on land relating to the implementation of a land readjustment project under the Land Readjustment Act (including a project under Article 7, paragraph (1), item (i) of the Farming and Residence Association Act to which the provisions of the Land Readjustment Act apply pursuant to Article 8, paragraph (1) of that Act, a project under Article 45, paragraph (1), item (i) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts to which the provisions of the Land Readjustment Act apply pursuant to Article 46, paragraph (1) of that Act, and a residential block improvement project under the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts; hereinafter in this paragraph referred to as a "land readjustment project") or a land improvement project under the Land Improvement Act, that is land managed by the implementer of that land readjustment project or the person carrying out that land improvement project pursuant to Article 100-2 of the Land Readjustment Act (including where it applies under Article 8, paragraph (1) of the Farming and Residence Association Act and Article 46, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts, and where it applies mutatis mutandis under Article 83 of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts) or Article 53-7 of the Land Improvement Act (including where it applies mutatis mutandis under Article 89-2, paragraph (8), Article 96 and Article 96-4, paragraph (1) of that Act) (hereinafter in this paragraph referred to as "land planned as reserved land, etc."); provided, however, that this does not apply where the land that is that land planned as reserved land, etc. relates to the implementation of a land readjustment project, and a person other than the implementer of that land readjustment project, or a participating member of a land readjustment association, has been deemed to be a landowner, etc. with respect to that land planned as reserved land, etc. under Article 73-2, paragraph (12) as applied mutatis mutandis pursuant to Article 585, paragraph (5). machine translation, not official **第二項** 第五百八十六条第四項の規定は、前項の場合について準用する。 art-587-2/par-2 · https://japanlaw.org/en/local-tax-act/art-587-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-587-2/par-2 The provisions of Article 586, paragraph (4) apply mutatis mutandis to the case referred to in the preceding paragraph. machine translation, not official --- ## Cites - art-587-2/par-1: 農住組合法第八条第一項 → e-Gov law 355AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection - art-587-2/par-1: 農住組合法第七条第一項第一号 → e-Gov law 355AC0000000086, 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — not held in this collection - art-587-2/par-1: この項 → 地方税法 第五百八十七条の二第一項 (Article 587-2, paragraph (1)), art-587-2/par-1 — https://japanlaw.org/en/local-tax-act/art-587-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-587-2/par-1 - art-587-2/par-1: 土地区画整理法第百条の二 → e-Gov law 329AC0000000119, 第百条の二 (Article 100-2), art-100-2 — not held in this collection - art-587-2/par-1: 密集市街地における防災街区の整備の促進に関する法律第四十六条第一項 → e-Gov law 409AC0000000049, 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — not held in this collection - art-587-2/par-1: 土地改良法第五十三条の七 → e-Gov law 324AC0000000195, 第五十三条の七 (Article 53-7), art-53-7 — not held in this collection - art-587-2/par-1: 同法第八十九条の二第八項 → e-Gov law 324AC0000000195, 第八十九条の二第八項 (Article 89-2, paragraph (8)), art-89-2/par-8 — not held in this collection - art-587-2/par-1: 第九十六条 → e-Gov law 324AC0000000195, 第九十六条 (Article 96), art-96 — not held in this collection - art-587-2/par-1: 第九十六条の四第一項 → e-Gov law 324AC0000000195, 第九十六条の四第一項 (Article 96-4, paragraph (1)), art-96-4/par-1 — not held in this collection - art-587-2/par-1: 第五百八十五条第五項 → 地方税法 第五百八十五条第五項 (Article 585, paragraph (5)), art-585/par-5 — https://japanlaw.org/en/local-tax-act/art-585/par-5 · https://japanlaw.org/l/325AC0000000226/art-585/par-5 - art-587-2/par-1: 第七十三条の二第十二項 → 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-587-2/par-2: 第五百八十六条第四項 → 地方税法 第五百八十六条第四項 (Article 586, paragraph (4)), art-586/par-4 — https://japanlaw.org/en/local-tax-act/art-586/par-4 · https://japanlaw.org/l/325AC0000000226/art-586/par-4 - art-587-2/par-2: 前項 → 地方税法 第五百八十七条の二第一項 (Article 587-2, paragraph (1)), art-587-2/par-1 — https://japanlaw.org/en/local-tax-act/art-587-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-587-2/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 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 第五百八十七条の二第二項 — https://japanlaw.org/en/local-tax-act/art-587-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-587-2/par-2 - 地方税法 第五百九十五条第一項（特別土地保有税の免税点） — https://japanlaw.org/en/local-tax-act/art-595/par-1 · https://japanlaw.org/l/325AC0000000226/art-595/par-1 - 地方税法 第五百九十九条第二項第一号（特別土地保有税の申告納付） — https://japanlaw.org/en/local-tax-act/art-599/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-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 附則第二十一条第十項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-70/art-21/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-10 - 地方税法 附則第十五条第四項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-4 --- ## 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-20261027T214204-148, 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