# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十一条の四 (Article 71-4) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - 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: 第七十一条の四 (Article 71-4)（事業協同組合等が中小企業者の集団化等のために有する土地等の非課税） — address `art-71-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-71-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-71-4 - 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. --- ### 第七十一条の四（事業協同組合等が中小企業者の集団化等のために有する土地等の非課税） — Tax Exemption for Land, etc. Held by Business Cooperatives, etc. for the Consolidation, etc. of Small and Medium-Sized Enterprises caption: machine translation, not official art-71-4 · https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4 **第一項** 事業協同組合若しくは事業協同小組合又はこれらの組合のみを会員とする協同組合連合会（以下この項において「事業協同組合等」という。）が課税時期において有する土地等で次に掲げる要件のいずれかを満たすもの（第一号に規定する貸付けに係る資金の返済又は同号若しくは第二号に規定する賦払が完了したものを除く。）のうち、当該事業協同組合等の組合員又は所属員に譲渡することが予定されているものとして財務省令で定めるもの（次項において「集団化等事業用地」という。）については、当該事業協同組合等には、地価税を課さない。 art-71-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1 Land value tax is not imposed on a business cooperative, a small business cooperative or a federation of cooperatives whose members are only those cooperatives (referred to as a "business cooperative, etc." in this paragraph) with regard to land, etc. that it holds as of the taxation date and that satisfies any of the following requirements (excluding land, etc. for which the repayment of the funds relating to the loan prescribed in item (i) or the installment payments prescribed in that item or item (ii) have been completed), and that is specified by Order of the Ministry of Finance as land, etc. scheduled to be transferred to the members or affiliated members of that business cooperative, etc. (referred to as "land for consolidation projects, etc." in the following paragraph): machine translation, not official **一** 当該事業協同組合等が高度化事業（中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号。以下この号において「廃止法」という。）第一条の規定による廃止前の中小企業総合事業団法（平成十一年法律第十九号。以下この号において「旧中小企業総合事業団法」という。）第二十一条第一項第二号イ若しくはロ又は旧中小企業総合事業団法附則第二十四条の規定による廃止前の中小企業事業団法（昭和五十五年法律第五十三号。以下この号において「旧中小企業事業団法」という。）第二十一条第一項第二号イ若しくはロの中小企業構造の高度化に寄与する事業で政令で定めるものをいう。）に係る高度化資金貸付け（廃止法附則第二条第一項の規定による解散前の中小企業総合事業団（以下この号において「旧中小企業総合事業団」という。）若しくは旧中小企業総合事業団法附則第七条第一項の規定による解散前の中小企業事業団（以下この号において「旧中小企業事業団」という。）又は都道府県の旧中小企業総合事業団法第二十一条第一項第二号イ又は旧中小企業事業団法第二十一条第一項第二号イに掲げる業務又は事業に係る資金の貸付けをいう。）を受け、又は当該高度化事業に係る高度化分譲（旧中小企業総合事業団若しくは旧中小企業事業団又は都道府県の旧中小企業総合事業団法第二十一条第一項第二号ロ又は旧中小企業事業団法第二十一条第一項第二号ロに掲げる業務又は事業による譲渡をいう。）の対価の額を賦払の方法により支払うこととして、当該土地等を取得したこと。 art-71-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1/item-1 that business cooperative, etc. has acquired that land, etc. by receiving, in relation to an advancement project (meaning a project specified by Cabinet Order that contributes to the advancement of the structure of small and medium-sized enterprises under Article 21, paragraph (1), item (ii), (a) or (b) of the Japan Small and Medium Enterprise Corporation Act (Act No. 19 of 1999; referred to as the "former Japan Small and Medium Enterprise Corporation Act" in this item) prior to its repeal under the provisions of Article 1 of the Act on the Abolition, etc. of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act (Act No. 146 of 2002; referred to as the "Abolition Act" in this item), or under Article 21, paragraph (1), item (ii), (a) or (b) of the Small and Medium Enterprise Corporation Act (Act No. 53 of 1980; referred to as the "former Small and Medium Enterprise Corporation Act" in this item) prior to its repeal under the provisions of Article 24 of the Supplementary Provisions of the former Japan Small and Medium Enterprise Corporation Act), an advancement fund loan (meaning a loan of funds relating to the services or business listed in Article 21, paragraph (1), item (ii), (a) of the former Japan Small and Medium Enterprise Corporation Act or Article 21, paragraph (1), item (ii), (a) of the former Small and Medium Enterprise Corporation Act, provided by the Japan Small and Medium Enterprise Corporation prior to its dissolution under the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Abolition Act (referred to as the "former Japan Small and Medium Enterprise Corporation" in this item), the Small and Medium Enterprise Corporation prior to its dissolution under the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the former Japan Small and Medium Enterprise Corporation Act (referred to as the "former Small and Medium Enterprise Corporation" in this item), or a prefecture), or by agreeing to pay by installments the amount of consideration for an advancement sale (meaning a transfer through the services or business listed in Article 21, paragraph (1), item (ii), (b) of the former Japan Small and Medium Enterprise Corporation Act or Article 21, paragraph (1), item (ii), (b) of the former Small and Medium Enterprise Corporation Act, made by the former Japan Small and Medium Enterprise Corporation, the former Small and Medium Enterprise Corporation or a prefecture) relating to that advancement project; machine translation, not official **二** 当該事業協同組合等が独立行政法人環境再生保全機構法（平成十五年法律第四十三号）附則第二十条の規定による廃止前の環境事業団法（昭和四十年法律第九十五号）第十八条第一項第一号又は附則第十八条に規定する業務による譲渡の対価の額を賦払の方法により支払うこととして当該土地等を取得したこと。 art-71-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1/item-2 that business cooperative, etc. has acquired that land, etc. by agreeing to pay by installments the amount of consideration for a transfer through the services prescribed in Article 18, paragraph (1), item (i) or Article 18 of the Supplementary Provisions of the Japan Environment Corporation Act (Act No. 95 of 1965) prior to its repeal under the provisions of Article 20 of the Supplementary Provisions of the Act on the Environmental Restoration and Conservation Agency, Independent Administrative Agency (Act No. 43 of 2003). machine translation, not official **第二項** 課税時期において前項の規定の適用がある集団化等事業用地とするための地価税法第二条第二号に規定する借地権等（民法第二百六十九条の二第一項の地上権その他の権利で政令で定めるものを除く。以下この章において「借地権等」という。）が設定されている土地等については、地価税を課さない。 art-71-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-2 Land value tax is not imposed on land, etc. on which a land lease right, etc. prescribed in Article 2, item (ii) of the Land-holding Tax Act (excluding a superficies right under Article 269-2, paragraph (1) of the Civil Code and other rights specified by Cabinet Order; referred to as a "land lease right, etc." hereinafter in this Chapter) has been created as of the taxation date in order to make it land for consolidation projects, etc. to which the provisions of the preceding paragraph apply. machine translation, not official **第三項** 前二項の規定の適用がある場合における地価税法第二章の規定の適用については、同法第十六条中「第八条まで」とあるのは、「第八条まで並びに租税特別措置法第七十一条の四第一項及び第二項（事業協同組合等が中小企業者の集団化等のために有する土地等の非課税）」とする。 art-71-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-3 With regard to the application of the provisions of Chapter II of the Land-holding Tax Act in the case where the provisions of the preceding two paragraphs apply, the phrase "through Article 8" in Article 16 of that Act is deemed to be replaced with "through Article 8, and Article 71-4, paragraphs (1) and (2) (Tax Exemption for Land, etc. Held by Business Cooperatives, etc. for the Consolidation, etc. of Small and Medium-Sized Enterprises) of the Act on Special Measures Concerning Taxation". machine translation, not official --- ## Cites - art-71-4/par-1: 第二号 → 租税特別措置法 第七十一条の四第一項第二号 (Article 71-4, paragraph (1), item (ii)), art-71-4/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1/item-2 - art-71-4/par-1: 次項 → 租税特別措置法 第七十一条の四第二項 (Article 71-4, paragraph (2)), art-71-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-2 - art-71-4/par-1: 第一号 → 租税特別措置法 第七十一条の四第一項第一号 (Article 71-4, paragraph (1), item (i)), art-71-4/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1/item-1 - art-71-4/par-1: この項 → 租税特別措置法 第七十一条の四第一項 (Article 71-4, paragraph (1)), art-71-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1 - art-71-4/par-1/item-1: この号 → 租税特別措置法 第七十一条の四第一項第一号 (Article 71-4, paragraph (1), item (i)), art-71-4/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1/item-1 - art-71-4/par-2: 地価税法第二条第二号 → e-Gov law 403AC0000000069, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection - art-71-4/par-2: 民法第二百六十九条の二第一項 → e-Gov law 129AC0000000089, 第二百六十九条の二第一項 (Article 269-2, paragraph (1)), art-269-2/par-1 — not held in this collection - art-71-4/par-2: 前項 → 租税特別措置法 第七十一条の四第一項 (Article 71-4, paragraph (1)), art-71-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1 - art-71-4/par-3: 前二項 → 租税特別措置法 第七十一条の四第二項 (Article 71-4, paragraph (2)), art-71-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-2 - art-71-4/par-3: 前二項 → 租税特別措置法 第七十一条の四第一項 (Article 71-4, paragraph (1)), art-71-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1 ## Cited by 16 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十一条の四第一項（事業協同組合等が中小企業者の集団化等のために有する土地等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1 - 租税特別措置法 第七十一条の四第一項第一号（事業協同組合等が中小企業者の集団化等のために有する土地等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-1/item-1 - 租税特別措置法 第七十一条の四第二項（事業協同組合等が中小企業者の集団化等のために有する土地等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-2 - 租税特別措置法 第七十一条の四第三項（事業協同組合等が中小企業者の集団化等のために有する土地等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-71-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-4/par-3 - 租税特別措置法 第七十一条の七第一項（優良な住宅地の造成事業等に係る供給予定地等についての課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1 - 租税特別措置法 第七十一条の七第二項（優良な住宅地の造成事業等に係る供給予定地等についての課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2 - 租税特別措置法 第七十一条の七第三項（優良な住宅地の造成事業等に係る供給予定地等についての課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-3 - 租税特別措置法 第七十一条の八第一項（旅客会社が有する土地等についての課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-1 - 租税特別措置法 第七十一条の九第一項（障害者を雇用する事業所の用に供されている土地等についての課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-1 - 租税特別措置法 第七十一条の十第一項（木材市場等の用に供されている土地等についての課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-10/par-1 - 租税特別措置法 第七十一条の十一第一項（特別避難階段の附室等の用に供されている土地等についての課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-11/par-1 - 租税特別措置法 第七十一条の十二第一項（特定の附置義務駐車施設の用に供されている土地等についての課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-12/par-1 - 租税特別措置法 第七十一条の十三第一項（環境施設の用に供されている土地等についての課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-1 - 租税特別措置法 第七十一条の十四第一項（公開空地等に係る土地等についての課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1 - 租税特別措置法 第七十一条の十五第一項（特定の地区施設等の用に供されている土地等についての課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-15/par-1 - 租税特別措置法 第七十一条の十六第一項（特定の放送用施設の用に供されている土地等についての課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-16/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-222, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07