# 地方税法 / Local Tax Act — 第五百九十六条 (Article 596)

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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: 第五百九十六条 (Article 596)（特別土地保有税の税額） — address `art-596`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-596
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-596
- 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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### 第五百九十六条（特別土地保有税の税額） — Amount of the Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>art-596 · https://japanlaw.org/en/local-tax-act/art-596 · https://japanlaw.org/l/325AC0000000226/art-596</sup>

    **第一項**  特別土地保有税の税額は、次の各号に掲げる区分に応じ、当該各号に定める額とする。
    <sup>art-596/par-1 · https://japanlaw.org/en/local-tax-act/art-596/par-1 · https://japanlaw.org/l/325AC0000000226/art-596/par-1</sup>
    The amount of the special land holding tax is the amount specified in each of the following items according to the classification listed in that item:
    <sup>machine translation, not official</sup>

      **一**  第五百九十九条第一項第一号の特別土地保有税　同条第二項第一号の課税標準額に第五百九十四条の税率を乗じて得た額から、当該額を限度として、同号の土地に対して第三百四十二条及び第三百四十三条の規定により市町村が課すべき当該年度分の固定資産税の課税標準となるべき価格に百分の一・四を乗じて得た額の合計額を控除した額
      <sup>art-596/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-596/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-596/par-1/item-1</sup>
      The special land holding tax under Article 599, paragraph (1), item (i): the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under paragraph (2), item (i) of that Article by the tax rate under Article 594, the total of the amounts obtained by multiplying by 1.4 percent the price that is to be the tax base of the fixed assets tax for that fiscal year to be imposed by the municipality under Articles 342 and 343 on the land set forth in that item, up to the limit of the former amount
      <sup>machine translation, not official</sup>

      **二**  第五百九十九条第一項第二号又は第三号の特別土地保有税　それぞれ、同条第二項第二号又は第三号の課税標準額に第五百九十四条の税率を乗じて得た額から、当該額を限度として、同項第二号又は第三号の土地の取得に対して第七十三条の二の規定により道府県が課すべき不動産取得税の課税標準となるべき価格（第五百九十九条第一項第二号若しくは第三号に掲げる日までに当該不動産取得税の額が確定していない場合又は第五百八十五条第六項の規定の適用がある場合には、当該不動産取得税の課税標準となるべき価格として政令で定める額）に百分の四を乗じて得た額の合計額を控除した額
      <sup>art-596/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-596/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-596/par-1/item-2</sup>
      The special land holding tax under Article 599, paragraph (1), item (ii) or (iii): in each case, the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under Article 599, paragraph (2), item (ii) or (iii) by the tax rate under Article 594, the total of the amounts obtained by multiplying by 4 percent the price that is to be the tax base of the real property acquisition tax to be imposed by the prefecture under Article 73-2 on the acquisition of the land set forth in Article 599, paragraph (2), item (ii) or (iii) (where the amount of that real property acquisition tax has not been finalized by the date listed in Article 599, paragraph (1), item (ii) or (iii), or where Article 585, paragraph (6) applies, the amount specified by Cabinet Order as the price that is to be the tax base of that real property acquisition tax), up to the limit of the former amount
      <sup>machine translation, not official</sup>

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## Cites
- art-596/par-1/item-1: 第五百九十九条第一項第一号 → 地方税法 第五百九十九条第一項第一号 (Article 599, paragraph (1), item (i)), art-599/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-599/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-1
- art-596/par-1/item-1: 同条第二項第一号 → 地方税法 第五百九十九条第二項第一号 (Article 599, paragraph (2), item (i)), art-599/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-599/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-1
- art-596/par-1/item-1: 第五百九十四条 → 地方税法 第五百九十四条 (Article 594), art-594 — https://japanlaw.org/en/local-tax-act/art-594 · https://japanlaw.org/l/325AC0000000226/art-594
- art-596/par-1/item-1: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/local-tax-act/art-342 · https://japanlaw.org/l/325AC0000000226/art-342
- art-596/par-1/item-1: 第三百四十三条 → 地方税法 第三百四十三条 (Article 343), art-343 — https://japanlaw.org/en/local-tax-act/art-343 · https://japanlaw.org/l/325AC0000000226/art-343
- art-596/par-1/item-2: 第五百九十九条第一項第二号 → 地方税法 第五百九十九条第一項第二号 (Article 599, paragraph (1), item (ii)), art-599/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-599/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-2
- art-596/par-1/item-2: 第三号 → 地方税法 第五百九十九条第一項第三号 (Article 599, paragraph (1), item (iii)), art-599/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-599/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-3
- art-596/par-1/item-2: 同条第二項第二号 → 地方税法 第五百九十九条第二項第二号 (Article 599, paragraph (2), item (ii)), art-599/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-599/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-2
- art-596/par-1/item-2: 第三号 → 地方税法 第五百九十九条第二項第三号 (Article 599, paragraph (2), item (iii)), art-599/par-2/item-3 — https://japanlaw.org/en/local-tax-act/art-599/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-3
- art-596/par-1/item-2: 第五百九十四条 → 地方税法 第五百九十四条 (Article 594), art-594 — https://japanlaw.org/en/local-tax-act/art-594 · https://japanlaw.org/l/325AC0000000226/art-594
- art-596/par-1/item-2: 第七十三条の二 → 地方税法 第七十三条の二 (Article 73-2), art-73-2 — https://japanlaw.org/en/local-tax-act/art-73-2 · https://japanlaw.org/l/325AC0000000226/art-73-2
- art-596/par-1/item-2: 第五百八十五条第六項 → 地方税法 第五百八十五条第六項 (Article 585, paragraph (6)), art-585/par-6 — https://japanlaw.org/en/local-tax-act/art-585/par-6 · https://japanlaw.org/l/325AC0000000226/art-585/par-6

## Cited by

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

- 地方税法 第五百九十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-597/par-1 · https://japanlaw.org/l/325AC0000000226/art-597/par-1
- 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第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-1
- 地方税法 附則第三十一条の三第二項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-2
- 地方税法 附則第三十一条の三第三項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/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 附則第十二条第三項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-12/par-3

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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-20261027T214204-149, 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