# 地方税法 / Local Tax Act — 第六百五条の二 (Article 605-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-605-2. 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: 第六百五条の二 (Article 605-2)（特別土地保有税の減免） — address `art-605-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-605-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-605-2 - 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. --- ### 第六百五条の二（特別土地保有税の減免） — Reduction or Exemption of Special Land Holding Tax caption: machine translation, not official art-605-2 · https://japanlaw.org/en/local-tax-act/art-605-2 · https://japanlaw.org/l/325AC0000000226/art-605-2 **第一項** 市町村長は、天災その他特別の事情がある場合において特別土地保有税の減免を必要とすると認める者その他特別の事情がある者に限り、当該市町村の条例の定めるところにより、特別土地保有税を減免することができる。 art-605-2/par-1 · https://japanlaw.org/en/local-tax-act/art-605-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-605-2/par-1 The mayor of the municipality may reduce or exempt the special land holding tax, in accordance with the Municipal Ordinance of that municipality, only for a person whom the mayor finds to need a reduction or exemption of the special land holding tax where there are special circumstances such as a natural disaster, and for any other person who has special circumstances. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十二条第一項（特別土地保有税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-12/par-1 - 地方税法 附則第十二条第二項（特別土地保有税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-12/par-2 --- ## 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-20261027T214204-151, 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