# 地方税法 / Local Tax Act — 第六百二十六条 (Article 626) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-626. 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: 第六百二十六条 (Article 626)（遊休土地に係る土地に対して課する特別土地保有税の納税義務の免除等の特例） — address `art-626` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-626 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-626 - 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. --- ### 第六百二十六条（遊休土地に係る土地に対して課する特別土地保有税の納税義務の免除等の特例） — Special Provisions on Exemption from Tax Liability, etc. for Special Land Holding Tax Imposed on Land Relating to Idle Land caption: machine translation, not official art-626 · https://japanlaw.org/en/local-tax-act/art-626 · https://japanlaw.org/l/325AC0000000226/art-626 **第一項** 遊休土地に対して課する特別土地保有税が課される土地（第六百二十九条第一項の規定の適用を受けるものを除く。）に対して課する特別土地保有税については、第六百一条から第六百三条の二の二までの規定は、適用しない。 art-626/par-1 · https://japanlaw.org/en/local-tax-act/art-626/par-1 · https://japanlaw.org/l/325AC0000000226/art-626/par-1 The provisions of Articles 601 to 603-2-2 do not apply to the special land holding tax imposed on land on which special land holding tax imposed on idle land is levied (excluding land to which Article 629, paragraph (1) applies). machine translation, not official --- ## Cites - art-626/par-1: 第六百二十九条第一項 → 地方税法 第六百二十九条第一項 (Article 629, paragraph (1)), art-629/par-1 — https://japanlaw.org/en/local-tax-act/art-629/par-1 · https://japanlaw.org/l/325AC0000000226/art-629/par-1 - art-626/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百一条 (Article 601), art-601 — https://japanlaw.org/en/local-tax-act/art-601 · https://japanlaw.org/l/325AC0000000226/art-601 - art-626/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百二条 (Article 602), art-602 — https://japanlaw.org/en/local-tax-act/art-602 · https://japanlaw.org/l/325AC0000000226/art-602 - art-626/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百三条 (Article 603), art-603 — https://japanlaw.org/en/local-tax-act/art-603 · https://japanlaw.org/l/325AC0000000226/art-603 - art-626/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百三条の二 (Article 603-2), art-603-2 — https://japanlaw.org/en/local-tax-act/art-603-2 · https://japanlaw.org/l/325AC0000000226/art-603-2 - art-626/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百三条の二の二 (Article 603-2-2), art-603-2-2 — https://japanlaw.org/en/local-tax-act/art-603-2-2 · https://japanlaw.org/l/325AC0000000226/art-603-2-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第六百二十八条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-628/par-1 · https://japanlaw.org/l/325AC0000000226/art-628/par-1 - 地方税法 附則第九条第七項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-7 --- ## 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-20261027T214204-153, 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