# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四章の二 (Chapter 4-2)
- 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: 第四章の二 (Chapter 4-2) — address `ch-4-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/ch-4-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-4-2
- Every provision below carries its address and both URLs on the line under it.
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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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## 第四章の二 地価税法の特例 — Chapter IV-2 Special Provisions on the Land-holding Tax Act
heading: machine translation, not official
ch-4-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-4-2 · https://japanlaw.org/l/332AC0000000026/ch-4-2
### 第七十一条（地価税の課税の停止） — Suspension of Imposition of Land Value Tax
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art-71 · https://japanlaw.org/en/special-taxation-measures-act/art-71 · https://japanlaw.org/l/332AC0000000026/art-71
**第一項** 平成十年以後の各年の課税時期（地価税法第二条第四号に規定する課税時期をいう。以下この章において同じ。）において、個人又は法人（同条第七号に規定する人格のない社団等を含む。）が有する土地等（同条第一号に規定する土地等をいう。以下この章において同じ。）については、同法の規定にかかわらず、当分の間、地価税を課さない。
art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/art-71/par-1
With regard to land, etc. (meaning land, etc. prescribed in Article 2, item (i) of the Land-holding Tax Act; the same applies hereinafter in this Chapter) held by an individual or a corporation (including an association or foundation without juridical personality prescribed in item (vii) of that Article) as of the taxation date (meaning the taxation date prescribed in item (iv) of that Article; the same applies hereinafter in this Chapter) of each year from 1998 onward, land value tax is not imposed for the time being, notwithstanding the provisions of that Act.
machine translation, not official
### 第七十一条の二（独立行政法人鉄道建設・運輸施設整備支援機構の全額出資に係る会社の土地等の課税の特例） — Special Provisions on Taxation on Land, etc. of Companies Wholly Funded by the Japan Railway Construction, Transport and Technology Agency
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art-71-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
**第一項** 日本国有鉄道清算事業団の債務等の処理に関する法律（平成十年法律第百三十六号）附則第二条の規定による解散前の日本国有鉄道清算事業団（以下この条において「旧日本国有鉄道清算事業団」という。）が同法附則第九条の規定による廃止前の日本国有鉄道清算事業団法（昭和六十一年法律第九十号）第二十六条第一項第二号の業務として行う土地の処分の公正かつ適切な実施を確保するために設立した法人又は独立行政法人鉄道建設・運輸施設整備支援機構が日本国有鉄道清算事業団の債務等の処理に関する法律第十三条第一項第二号の業務として行う土地の処分の公正かつ適切な実施を確保するために設立した法人で政令で定めるものが有する土地等（旧日本国有鉄道清算事業団又は独立行政法人鉄道建設・運輸施設整備支援機構から取得したものに限る。）については、当該法人の発行済株式の総数又は出資の総額の全部を独立行政法人鉄道建設・運輸施設整備支援機構が有している間は、当該土地等を独立行政法人鉄道建設・運輸施設整備支援機構が有するものとみなして、地価税法の規定を適用する。
art-71-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-2/par-1
With regard to land, etc. (limited to land, etc. acquired from the former JNR Settlement Corporation or the Japan Railway Construction, Transport and Technology Agency) held by a corporation specified by Cabinet Order, being a corporation established by the JNR Settlement Corporation prior to its dissolution under the provisions of Article 2 of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation (Act No. 136 of 1998) (referred to as the "former JNR Settlement Corporation" in this Article) in order to ensure the fair and appropriate implementation of the disposal of land that it carried out as its business under Article 26, paragraph (1), item (ii) of the JNR Settlement Corporation Act (Act No. 90 of 1986) prior to its repeal under the provisions of Article 9 of the Supplementary Provisions of that Act, or a corporation established by the Japan Railway Construction, Transport and Technology Agency in order to ensure the fair and appropriate implementation of the disposal of land that it carries out as its business under Article 13, paragraph (1), item (ii) of the Act on Treatment of Debt, etc. of JNR Settlement Corporation, the provisions of the Land-holding Tax Act apply by deeming that land, etc. to be held by the Japan Railway Construction, Transport and Technology Agency, for as long as the Japan Railway Construction, Transport and Technology Agency holds all of the total number of issued shares or the total amount of capital contributions of that corporation.
machine translation, not official
### 第七十一条の三（建物が国の施設等として使用されている場合の土地等の非課税） — Tax Exemption for Land, etc. Where a Building Is Used as a National Facility, etc.
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art-71-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
**第一項** 課税時期において国の施設等（国又は地方公共団体が国民の利便を特に考慮して配置する施設で財務省令で定めるものをいう。）として使用されている地価税法第二条第九号に規定する建物の用に供されている土地等（当該建物の一部が当該国の施設等以外の用にも供されているときは、当該国の施設等に対応する部分として政令で定める部分）については、地価税を課さない。
art-71-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-3/par-1
Land value tax is not imposed on land, etc. used for a building prescribed in Article 2, item (ix) of the Land-holding Tax Act that is used, as of the taxation date, as a national facility, etc. (meaning a facility specified by Order of the Ministry of Finance that the national government or a local government places with particular consideration for the convenience of the public) (or, in the case where part of that building is also used for purposes other than that national facility, etc., the part specified by Cabinet Order as the part corresponding to that national facility, etc.).
machine translation, not official
**第二項** 前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、「第八条まで及び租税特別措置法（昭和三十二年法律第二十六号）第七十一条の三第一項（建物が国の施設等として使用されている場合の土地等の非課税）」とする。
art-71-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-3/par-2
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 paragraph apply, the phrase "through Article 8" in Article 16 of that Act is deemed to be replaced with "through Article 8 and Article 71-3, paragraph (1) (Tax Exemption for Land, etc. Where a Building Is Used as a National Facility, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)".
machine translation, not official
### 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
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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):
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**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
### 第七十一条の五（特定の都市計画駐車場の用に供されている土地等の非課税） — Tax Exemption for Land, etc. Used for Specified Urban Planning Parking Lots
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art-71-5 · https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
**第一項** 課税時期において、都市計画駐車場（都市計画法第四条第一項に規定する都市計画に定められている同法第十一条第一項第一号に掲げる駐車場をいう。）で駐車場法第二条第二号に規定する路外駐車場に該当するもの（政令で定めるものに限る。以下この条において「特定の都市計画駐車場」という。）の用に供されている土地等（当該土地等が特定の都市計画駐車場の用以外の用にも供されているときは当該土地等のうち当該特定の都市計画駐車場の用以外の用に供されている部分として政令で定める部分を除くものとし、当該特定の都市計画駐車場として使用されている建築物が貸し付けられているものであるときは専ら当該特定の都市計画駐車場として使用されている建築物で政令で定めるものの用に供されている土地等に限る。）については、地価税を課さない。
art-71-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-5/par-1
Land value tax is not imposed on land, etc. used, as of the taxation date, for an urban planning parking lot (meaning a parking lot listed in Article 11, paragraph (1), item (i) of the City Planning Act that is specified in a city plan prescribed in Article 4, paragraph (1) of that Act) that falls under an off-street parking lot prescribed in Article 2, item (ii) of the Parking Lot Act (limited to one specified by Cabinet Order; referred to as a "specified urban planning parking lot" hereinafter in this Article) (excluding, in the case where that land, etc. is also used for purposes other than the specified urban planning parking lot, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that specified urban planning parking lot, and limited, in the case where the building used as that specified urban planning parking lot is leased, to land, etc. used for a building specified by Cabinet Order that is used exclusively as that specified urban planning parking lot).
machine translation, not official
**第二項** 前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、「第八条まで及び租税特別措置法第七十一条の五第一項（特定の都市計画駐車場の用に供されている土地等の非課税）」とする。
art-71-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-5/par-2
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 paragraph apply, the phrase "through Article 8" in Article 16 of that Act is deemed to be replaced with "through Article 8 and Article 71-5, paragraph (1) (Tax Exemption for Land, etc. Used for Specified Urban Planning Parking Lots) of the Act on Special Measures Concerning Taxation".
machine translation, not official
### 第七十一条の六（民間都市開発推進機構が有する土地等の非課税） — Tax Exemption for Land, etc. Held by the Organization for Promoting Urban Development
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art-71-6 · https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
**第一項** 民間都市開発の推進に関する特別措置法第三条第一項に規定する民間都市開発推進機構（公益社団法人又は公益財団法人であるものに限る。）が、課税時期において有する土地等（当該民間都市開発推進機構が、平成八年一月一日から平成十一年三月三十一日までの間に同法附則第十四条第二項第一号に規定する事業見込地として取得したもので、その取得の日から当該課税時期までの期間が十年を超えていないものその他政令で定めるものに限る。）については、当該民間都市開発推進機構には、地価税を課さない。
art-71-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-6/par-1
Land value tax is not imposed on the Organization for Promoting Urban Development prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning the Promotion of Urban Development by Private Sectors (limited to one that is an incorporated public interest association or an incorporated public interest foundation) with regard to land, etc. that it holds as of the taxation date (limited to land, etc. that the Organization for Promoting Urban Development acquired during the period from January 1, 1996 to March 31, 1999 as prospective project land prescribed in Article 14, paragraph (2), item (i) of the Supplementary Provisions of that Act and for which the period from the day of its acquisition to that taxation date does not exceed 10 years, and other land, etc. specified by Cabinet Order).
machine translation, not official
**第二項** 前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、「第八条まで及び租税特別措置法第七十一条の六第一項（民間都市開発推進機構が有する土地等の非課税）」とする。
art-71-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-6/par-2
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 paragraph apply, the phrase "through Article 8" in Article 16 of that Act is deemed to be replaced with "through Article 8 and Article 71-6, paragraph (1) (Tax Exemption for Land, etc. Held by the Organization for Promoting Urban Development) of the Act on Special Measures Concerning Taxation".
machine translation, not official
### 第七十一条の七（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） — Special Provisions on Calculation of Taxable Value for Planned Supply Land, etc. Relating to Superior Housing Land Development Projects, etc.
caption: machine translation, not official
art-71-7 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7 · https://japanlaw.org/l/332AC0000000026/art-71-7
**第一項** 都市計画法第四条第二項に規定する都市計画区域（以下この項及び次項において「都市計画区域」という。）内で主として住宅建設の用に供する目的で行われる次に掲げる一団の宅地の造成に関する事業（当該宅地の造成が優良な住宅地の供給に寄与するものであり、かつ、当該住宅地の供給が土地等の分譲又は借地借家法（平成三年法律第九十号）第二条第一号に規定する借地権で同法第二十二条第一項の規定の適用を受けるもの（以下この条において「定期借地権」という。）の設定により行われるものであることにつき政令で定めるところにより証明がされたものに限る。）を施行する者として政令で定めるもの（以下この項及び第三項において「優良宅地造成事業者」という。）が課税時期において有する土地等で当該事業に係るもの（当該造成される宅地のうちに当該事業の用に供するために土地等が買い取られた者に対して分譲されるものその他政令で定めるもの（以下この項において「優先分譲宅地等」という。）があるときは、当該優先分譲宅地等に対応する部分として政令で定める部分を除く。以下この項及び第三項において「供給予定地」という。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から前条までの規定により地価税が非課税とされるものを除き、当該優良宅地造成事業者の同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該供給予定地である土地等の価額の五分の一に相当する金額とする。
art-71-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1
With regard to land, etc. relating to a project listed below for the development of a single tract of housing land that is carried out within a city planning area prescribed in Article 4, paragraph (2) of the City Planning Act (referred to as a "city planning area" in this paragraph and the following paragraph) mainly for the purpose of use for housing construction (limited to a project for which it has been certified, pursuant to the provisions of Cabinet Order, that the development of that housing land contributes to the supply of superior housing land and that the supply of that housing land is carried out through the sale of land, etc. in lots or the creation of a land lease right prescribed in Article 2, item (i) of the Act on Land and Building Leases (Act No. 90 of 1991) to which the provisions of Article 22, paragraph (1) of that Act apply (referred to as a "fixed-term land lease right" hereinafter in this Article)), which is held as of the taxation date by a person specified by Cabinet Order as a person who implements that project (referred to as a "superior housing land developer" in this paragraph and paragraph (3)) (or, in the case where the housing land to be developed includes housing land to be sold in lots to persons from whom land, etc. was purchased for use in that project and other housing land specified by Cabinet Order (referred to as "priority sale housing lots, etc." in this paragraph), excluding the part specified by Cabinet Order as the part corresponding to those priority sale housing lots, etc.; referred to as "planned supply land" in this paragraph and paragraph (3)), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Article 71-2 through the preceding Article, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act for that superior housing land developer is the amount equivalent to one-fifth of the value of the land, etc. that is that planned supply land:
machine translation, not official
**一** 都市計画法第二十九条第一項の許可（都市計画区域内において行われる同法第四条第十二項に規定する開発行為に係るものに限る。以下この項において「開発許可」という。）を受けて行われる一団の宅地の造成に関する事業（当該造成される宅地のうちに優先分譲宅地等があるときは、その一団の土地等の面積のうちに当該優先分譲宅地等の面積の占める割合が百分の十未満であるものに限る。第三号において同じ。）で、その一団の土地等（優先分譲宅地等を除く。第三号において同じ。）の面積が千平方メートル（開発許可を要する面積が千平方メートル未満である区域で政令で定める区域内の当該一団の土地等の面積にあつては、政令で定める面積）以上であるもの
art-71-7/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1/item-1
a project for the development of a single tract of housing land carried out with the permission under Article 29, paragraph (1) of the City Planning Act (limited to permission relating to development activity prescribed in Article 4, paragraph (12) of that Act carried out within a city planning area; referred to as a "development permit" in this paragraph) (limited, in the case where the housing land to be developed includes priority sale housing lots, etc., to a project in which the proportion of the area of those priority sale housing lots, etc. in the area of that single tract of land, etc. is less than 10 percent; the same applies in item (iii)), in which the area of that single tract of land, etc. (excluding priority sale housing lots, etc.; the same applies in item (iii)) is 1,000 square meters or more (or, for the area of that single tract of land, etc. within an area specified by Cabinet Order as an area in which the area requiring a development permit is less than 1,000 square meters, the area specified by Cabinet Order or more);
machine translation, not official
**二** 土地区画整理法による土地区画整理事業として行われる一団の宅地の造成に関する事業で、当該土地区画整理事業の同法第二条第四項に規定する施行地区内にある当該優良宅地造成事業者の供給予定地の面積が千平方メートル以上であるもの
art-71-7/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1/item-2
a project for the development of a single tract of housing land carried out as a land readjustment project under the Land Readjustment Act, in which the area of the planned supply land of that superior housing land developer located within the project implementation district prescribed in Article 2, paragraph (4) of that Act of that land readjustment project is 1,000 square meters or more;
machine translation, not official
**三** 開発許可を要しない一団の宅地の造成に関する事業のうち、開発許可の基準に準ずる基準として政令で定めるものを満たすもので、その一団の土地等の面積が千平方メートル以上であるもの
art-71-7/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1/item-3
a project for the development of a single tract of housing land not requiring a development permit that satisfies the standards specified by Cabinet Order as standards equivalent to the standards for a development permit, in which the area of that single tract of land, etc. is 1,000 square meters or more.
machine translation, not official
**第二項** 都市計画区域内で行われる次に掲げる住宅の建設に関する事業（当該住宅の建設が優良な住宅の供給に寄与するものであり、かつ、当該住宅の用に供される土地の供給が土地等の分譲又は定期借地権の設定により行われるものであることにつき政令で定めるところにより証明がされたものに限る。）を施行する者（以下この項及び次項において「優良住宅建設事業者」という。）が課税時期において有する土地等で当該事業に係るもの（当該建設される住宅のうちに当該事業の用に供するために土地等が買い取られた者その他政令で定める者に対して分譲されるもの（以下この項において「優先分譲住宅」という。）があるときは、当該優先分譲住宅の用に供される部分として政令で定める部分を除く。以下この項及び次項において「分譲住宅予定地」という。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から前条までの規定により地価税が非課税とされるものを除き、当該優良住宅建設事業者の同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該分譲住宅予定地である土地等の価額の五分の一に相当する金額とする。
art-71-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2
With regard to land, etc. relating to a project listed below for the construction of housing that is carried out within a city planning area (limited to a project for which it has been certified, pursuant to the provisions of Cabinet Order, that the construction of that housing contributes to the supply of superior housing and that the supply of the land to be used for that housing is carried out through the sale of land, etc. in lots or the creation of a fixed-term land lease right), which is held as of the taxation date by a person who implements that project (referred to as a "superior housing construction business operator" in this paragraph and the following paragraph) (or, in the case where the housing to be constructed includes housing to be sold in lots to persons from whom land, etc. was purchased for use in that project and other persons specified by Cabinet Order (referred to as "priority sale housing" in this paragraph), excluding the part specified by Cabinet Order as the part used for that priority sale housing; referred to as "land planned for housing for sale" in this paragraph and the following paragraph), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Article 71-2 through the preceding Article, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act for that superior housing construction business operator is the amount equivalent to one-fifth of the value of the land, etc. that is that land planned for housing for sale:
machine translation, not official
**一** 一団の住宅の建設に関する事業でこれにより建設される住宅の戸数が二十五戸以上であるもの（当該住宅のうちに優先分譲住宅があるときは、当該住宅の戸数のうちに優先分譲住宅の戸数の占める割合が百分の十未満であり、かつ、当該住宅の戸数から優先分譲住宅の戸数を控除した住宅の戸数が二十五戸以上であるものに限る。）
art-71-7/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2/item-1
a project for the construction of a group of houses in which the number of houses to be constructed is 25 or more (limited, in the case where those houses include priority sale housing, to a project in which the proportion of the number of units of priority sale housing in the number of those houses is less than 10 percent and the number of houses obtained by deducting the number of units of priority sale housing from the number of those houses is 25 or more);
machine translation, not official
**二** 政令で定める中高層の耐火共同住宅の建設に関する事業で、当該中高層の耐火共同住宅の住居の用に供する各独立部分（建物の区分所有等に関する法律第二条第一項に規定する建物の部分に相当するものをいう。以下この号において同じ。）の戸数が十五戸以上であるもの又は当該中高層の耐火共同住宅の床面積が千平方メートル以上であるもの（当該中高層の耐火共同住宅の各独立部分のうちに優先分譲住宅があるときは、当該各独立部分の戸数のうちに優先分譲住宅の戸数の占める割合が百分の十未満であり、かつ、当該各独立部分の戸数から優先分譲住宅の戸数を控除した各独立部分の戸数が十五戸以上であり、又は当該中高層の耐火共同住宅の床面積から優先分譲住宅の床面積を控除した床面積が千平方メートル以上であるものに限る。）
art-71-7/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2/item-2
a project for the construction of mid-to-high-rise fire-proof apartment houses specified by Cabinet Order, in which the number of units of each independent part used as a residence (meaning a part equivalent to the part of a building prescribed in Article 2, paragraph (1) of the Act on Building Unit Ownership; the same applies hereinafter in this item) of those mid-to-high-rise fire-proof apartment houses is 15 or more, or in which the floor area of those mid-to-high-rise fire-proof apartment houses is 1,000 square meters or more (limited, in the case where each independent part of those mid-to-high-rise fire-proof apartment houses includes priority sale housing, to a project in which the proportion of the number of units of priority sale housing in the number of units of each independent part is less than 10 percent and either the number of units of each independent part obtained by deducting the number of units of priority sale housing from the number of units of each independent part is 15 or more, or the floor area obtained by deducting the floor area of priority sale housing from the floor area of those mid-to-high-rise fire-proof apartment houses is 1,000 square meters or more).
machine translation, not official
**第三項** 課税時期において優良宅地造成事業者又は優良住宅建設事業者により前二項の規定の適用がある供給予定地又は分譲住宅予定地とするための借地権等が設定されている土地等（地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から前条までの規定により地価税が非課税とされるものを除く。）については、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の五分の一に相当する金額とする。
art-71-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-3
With regard to land, etc. on which a land lease right, etc. has been created, as of the taxation date, by a superior housing land developer or a superior housing construction business operator in order to make it planned supply land or land planned for housing for sale to which the provisions of the preceding two paragraphs apply (excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Article 71-2 through the preceding Article), the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one-fifth of the value of that land, etc.
machine translation, not official
**第四項** 前三項の規定の適用がある場合における地価税法の規定の適用については、同法第十八条第一項第二号中「前条」とあり、及び同法第二十九条中「第十七条」とあるのは「租税特別措置法第七十一条の七第一項から第三項まで（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）」と、これらの規定中「二分の一」とあるのは「五分の一」と、同法第三十三条中「第十七条」とあるのは「第十七条及び租税特別措置法第七十一条の七第一項から第三項まで（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）」とする。
art-71-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-4
With regard to the application of the provisions of the Land-holding Tax Act in the case where the provisions of the preceding three paragraphs apply, the phrase "the preceding Article" in Article 18, paragraph (1), item (ii) of that Act and the phrase "Article 17" in Article 29 of that Act are deemed to be replaced with "Article 71-7, paragraphs (1) through (3) (Special Provisions on Calculation of Taxable Value for Planned Supply Land, etc. Relating to Superior Housing Land Development Projects, etc.) of the Act on Special Measures Concerning Taxation", the phrase "one half" in those provisions is deemed to be replaced with "one-fifth", and the phrase "Article 17" in Article 33 of that Act is deemed to be replaced with "Article 17 and Article 71-7, paragraphs (1) through (3) (Special Provisions on Calculation of Taxable Value for Planned Supply Land, etc. Relating to Superior Housing Land Development Projects, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第五項** 第一項から第三項までの規定は、これらの規定の適用を受けようとする課税時期に係る地価税法第二十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書及びこれらの申告書に係る同法第十九条第三項に規定する修正申告書を含む。次項並びに第七十一条の十七第二項及び第三項において「地価税の申告書」という。）に第一項から第三項までの規定の適用を受けようとする旨の記載があり、かつ、これらの規定のいずれかに該当する旨を証する書類として財務省令で定める書類の添付がある場合に限り、適用する。
art-71-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5
The provisions of paragraphs (1) through (3) apply only in the case where the return under the provisions of Article 25, paragraph (1) of the Land-holding Tax Act relating to the taxation date for which the application of those provisions is sought (including a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes relating to that return and an amended return prescribed in Article 19, paragraph (3) of that Act relating to those returns; referred to as a "land value tax return" in the following paragraph and Article 71-17, paragraphs (2) and (3)) contains a statement that the application of the provisions of paragraphs (1) through (3) is sought, and documents specified by Order of the Ministry of Finance as documents certifying that any of those provisions applies are attached to that return.
machine translation, not official
**第六項** 税務署長は、地価税の申告書の提出がなかつた場合又は前項の記載若しくは添付がない地価税の申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項から第三項までの規定を適用することができる。
art-71-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-6
Even in the case where no land value tax return has been filed or a land value tax return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file it or the absence of that statement or attachment, the district director may apply the provisions of paragraphs (1) through (3) only in the case where a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph have been submitted.
machine translation, not official
### 第七十一条の八（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） — Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies
caption: machine translation, not official
art-71-8 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8 · https://japanlaw.org/l/332AC0000000026/art-71-8
**第一項** 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第一条第一項に規定する旅客会社（以下この項及び次項において「旅客会社」という。）が課税時期において有する土地等（地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに前条の規定に該当するものを除く。以下この項及び次項において同じ。）については、当該旅客会社の平成四年から平成十三年までの各年の課税時期に係る地価税法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の二分の一に相当する金額とする。
art-71-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-1
With regard to land, etc. held as of the taxation date by a passenger railway company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 88 of 1986) (referred to as a "passenger railway company" in this paragraph and the following paragraph) (excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of the preceding Article; the same applies in this paragraph and the following paragraph), the value to be included in the taxable value of land value tax prescribed in Article 16 of the Land-holding Tax Act for that passenger railway company relating to the taxation date of each year from 1992 to 2001 is the amount equivalent to one half of the value of that land, etc.
machine translation, not official
**第二項** 課税時期において次の各号のいずれかに該当する土地等については、平成四年から平成十三年までの各年の課税時期に係る地価税法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の二分の一に相当する金額とする。
art-71-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2
With regard to land, etc. that falls under any of the following items as of the taxation date, the value to be included in the taxable value of land value tax prescribed in Article 16 of the Land-holding Tax Act relating to the taxation date of each year from 1992 to 2001 is the amount equivalent to one half of the value of that land, etc.:
machine translation, not official
**一** 旅客会社により借地権等が設定されている土地等その他旅客会社に貸し付けられている土地等（貸付けの期間が短期であるものその他の政令で定めるものを除く。）
art-71-8/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2/item-1
land, etc. on which a land lease right, etc. has been created by a passenger railway company, and other land, etc. leased to a passenger railway company (excluding land, etc. whose lease period is short-term and other land, etc. specified by Cabinet Order);
machine translation, not official
**二** 専ら旅客会社に貸し付けられている建物その他の工作物（以下この章において「建物等」という。）で政令で定めるものの用に供されている土地等
art-71-8/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2/item-2
land, etc. used for buildings or other structures leased exclusively to a passenger railway company (referred to as "buildings, etc." hereinafter in this Chapter) that are specified by Cabinet Order.
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の規定の適用については、同法第十八条第一項第二号中「前条」とあり、及び同法第二十九条中「第十七条」とあるのは「租税特別措置法第七十一条の八第一項又は第二項（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）」と、同法第三十三条中「第十七条」とあるのは「第十七条及び租税特別措置法第七十一条の八第一項又は第二項（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）」とする。
art-71-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-3
With regard to the application of the provisions of the Land-holding Tax Act in the case where the provisions of the preceding two paragraphs apply, the phrase "the preceding Article" in Article 18, paragraph (1), item (ii) of that Act and the phrase "Article 17" in Article 29 of that Act are deemed to be replaced with "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation", and the phrase "Article 17" in Article 33 of that Act is deemed to be replaced with "Article 17 and Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第四項** 前条第五項及び第六項の規定は、第二項の規定を適用する場合について準用する。
art-71-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-4
The provisions of paragraphs (5) and (6) of the preceding Article apply mutatis mutandis where the provisions of paragraph (2) are applied.
machine translation, not official
### 第七十一条の九（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） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Business Establishments Employing Persons with Disabilities
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art-71-9 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9 · https://japanlaw.org/l/332AC0000000026/art-71-9
**第一項** 障害者を雇用する工場その他の事業所で、課税時期において、その障害者雇用割合が百分の二十五以上であり、かつ、その雇用障害者数が政令で定める数以上であるものの用に供されている土地等（当該土地等が当該事業所の用以外の用にも供されているときは当該土地等のうち当該事業所の用以外の用に供されている部分として政令で定める部分を除くものとし、当該事業所として使用されている建物等が貸し付けられているものであるときは専ら当該事業所として使用されている建物等で政令で定めるものの用に供されている土地等に限る。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに第七十一条の七の規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の二分の一に相当する金額とする。
art-71-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-1
With regard to land, etc. used for a factory or other business establishment employing persons with a disability for which, as of the taxation date, the ratio of employees with disabilities is 25 percent or more and the number of employees with disabilities is the number specified by Cabinet Order or more (excluding, in the case where that land, etc. is also used for purposes other than that business establishment, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that business establishment, and limited, in the case where the buildings, etc. used as that business establishment are leased, to land, etc. used for buildings, etc. specified by Cabinet Order that are used exclusively as that business establishment), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 71-7, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one half of the value of that land, etc.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-71-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 障害者 精神又は身体に障害がある者で政令で定めるものをいう。
art-71-9/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2/item-1
"person with a disability" means a person with a mental or physical disability who is specified by Cabinet Order;
machine translation, not official
**二** 障害者雇用割合 課税時期における常時雇用する従業員の総数に対する雇用障害者数の割合として政令で定めるところにより計算した割合をいう。
art-71-9/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2/item-2
"ratio of employees with disabilities" means the ratio calculated pursuant to the provisions of Cabinet Order as the ratio of the number of employees with disabilities to the total number of regularly employed employees as of the taxation date;
machine translation, not official
**三** 雇用障害者数 課税時期における常時雇用する障害者の数（当該障害者のうちに障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第二条第三号に規定する重度身体障害者又は同条第五号に規定する重度知的障害者（以下この号において「重度の障害者」という。）がある場合には、当該重度の障害者の数を加算した数）と通常の従業員よりも労働時間が短い重度の障害者である従業員の数を合計した数として政令で定める数をいう。
art-71-9/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2/item-3
"number of employees with disabilities" means the number specified by Cabinet Order as the sum of the number of persons with a disability regularly employed as of the taxation date (or, in the case where those persons with a disability include persons with severe physical disabilities prescribed in Article 2, item (iii) of the Act to Facilitate the Employment of Persons with Disabilities (Act No. 123 of 1960) or persons with severe intellectual disabilities prescribed in item (v) of that Article (referred to as "persons with a severe disability" in this item), the number obtained by adding the number of those persons with a severe disability) and the number of employees who are persons with a severe disability whose working hours are shorter than those of ordinary employees.
machine translation, not official
**第三項** 前条第三項の規定は、第一項の規定の適用がある場合について準用する。この場合において、同条第三項中「租税特別措置法第七十一条の八第一項又は第二項（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）」とあるのは、「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）」と読み替えるものとする。
art-71-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-3
The provisions of paragraph (3) of the preceding Article apply mutatis mutandis in the case where the provisions of paragraph (1) apply. In this case, the phrase "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article is deemed to be replaced with "Article 71-9, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Business Establishments Employing Persons with Disabilities) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第四項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-4
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
### 第七十一条の十（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） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Timber Markets, etc.
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art-71-10 · https://japanlaw.org/en/special-taxation-measures-act/art-71-10 · https://japanlaw.org/l/332AC0000000026/art-71-10
**第一項** 課税時期において木材の卸売のために開設される市場で政令で定めるもの（以下この項において「木材市場」という。）又は製材その他の木材の加工を業とする者若しくは木材の卸売を業とする者で木材市場における取引を通じて木材の需給及び価格の安定に寄与するものとして政令で定めるものの木材の保管場所（以下この項において「木材市場等」という。）の用に供されている土地等（当該土地等が木材市場等の用以外の用にも供されているときは当該土地等のうち当該木材市場等の用以外の用に供されている部分として政令で定める部分を除くものとし、当該木材市場等として使用されている建物等が貸し付けられているものであるときは専ら当該木材市場等として使用されている建物等で政令で定めるものの用に供されている土地等に限る。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに第七十一条の七の規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の二分の一に相当する金額とする。
art-71-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-10/par-1
With regard to land, etc. used, as of the taxation date, for a market specified by Cabinet Order that is opened for the wholesale of timber (referred to as a "timber market" in this paragraph) or for a timber storage place of a person engaged in the business of sawing or other processing of timber or a person engaged in the business of the wholesale of timber who is specified by Cabinet Order as a person contributing to the stabilization of the supply and demand and the price of timber through transactions in a timber market (referred to as a "timber market, etc." in this paragraph) (excluding, in the case where that land, etc. is also used for purposes other than the timber market, etc., the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that timber market, etc., and limited, in the case where the buildings, etc. used as that timber market, etc. are leased, to land, etc. used for buildings, etc. specified by Cabinet Order that are used exclusively as that timber market, etc.), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 71-7, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one half of the value of that land, etc.
machine translation, not official
**第二項** 第七十一条の八第三項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第三項中「租税特別措置法第七十一条の八第一項又は第二項（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）」とあるのは、「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）」と読み替えるものとする。
art-71-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-10/par-2
The provisions of Article 71-8, paragraph (3) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article is deemed to be replaced with "Article 71-10, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Timber Markets, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-10/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
### 第七十一条の十一（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） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Vestibules, etc. of Special Evacuation Stairways
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art-71-11 · https://japanlaw.org/en/special-taxation-measures-act/art-71-11 · https://japanlaw.org/l/332AC0000000026/art-71-11
**第一項** 課税時期において建築基準法第三十五条の規定の適用を受ける建築物で政令で定めるものの用に供されている土地等のうち当該建築物に設けられている特別避難階段（避難のための特別な構造を有する階段として政令で定めるものをいう。）の附室又はバルコニーの用に供されている部分として政令で定めるものについては、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに第七十一条の七の規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の二分の一に相当する金額とする。
art-71-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-11/par-1
With regard to the part specified by Cabinet Order as the part used for a vestibule or balcony of a special evacuation stairway (meaning a stairway specified by Cabinet Order as a stairway having a special structure for evacuation) installed in a building specified by Cabinet Order to which the provisions of Article 35 of the Building Standards Act apply, out of land, etc. used for that building as of the taxation date, excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 71-7, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one half of the value of that land, etc.
machine translation, not official
**第二項** 第七十一条の八第三項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第三項中「租税特別措置法第七十一条の八第一項又は第二項（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）」とあるのは、「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）」と読み替えるものとする。
art-71-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-11/par-2
The provisions of Article 71-8, paragraph (3) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article is deemed to be replaced with "Article 71-11, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Vestibules, etc. of Special Evacuation Stairways) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-11/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
### 第七十一条の十二（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） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified Mandatory Attached Parking Facilities
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art-71-12 · https://japanlaw.org/en/special-taxation-measures-act/art-71-12 · https://japanlaw.org/l/332AC0000000026/art-71-12
**第一項** 課税時期において、駐車場法第二条第二号に規定する路外駐車場（同法第十二条の規定による届出に係る駐車場に該当するもののうち政令で定めるものに限る。）で同法第二十条第一項若しくは第二項又は第二十条の二第一項の規定に基づく条例で定めるところにより設けられたこれらの規定に規定する駐車施設（当該条例で定められた基準に適合するために必要な部分として政令で定める部分に限る。）であるもの（以下この項において「特定の附置義務駐車施設」という。）の用に供されている土地等（当該土地等が特定の附置義務駐車施設の用以外の用にも供されているときは、当該土地等のうち当該特定の附置義務駐車施設の用以外の用に供されている部分として政令で定める部分を除く。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに第七十一条の七の規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の二分の一に相当する金額とする。
art-71-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-12/par-1
With regard to land, etc. used, as of the taxation date, for an off-street parking lot prescribed in Article 2, item (ii) of the Parking Lot Act (limited to one specified by Cabinet Order out of those that fall under a parking lot relating to a notification under the provisions of Article 12 of that Act) that is a parking facility prescribed in Article 20, paragraph (1) or (2) or Article 20-2, paragraph (1) of that Act that has been installed as prescribed by a Prefectural or Municipal Ordinance based on those provisions (limited to the part specified by Cabinet Order as the part necessary to conform to the standards set by that Prefectural or Municipal Ordinance) (referred to as a "specified mandatory attached parking facility" in this paragraph) (excluding, in the case where that land, etc. is also used for purposes other than the specified mandatory attached parking facility, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that specified mandatory attached parking facility), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 71-7, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to one half of the value of that land, etc.
machine translation, not official
**第二項** 第七十一条の八第三項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第三項中「租税特別措置法第七十一条の八第一項又は第二項（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）」とあるのは、「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）」と読み替えるものとする。
art-71-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-12/par-2
The provisions of Article 71-8, paragraph (3) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article is deemed to be replaced with "Article 71-12, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified Mandatory Attached Parking Facilities) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-12/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
### 第七十一条の十三（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） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities
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art-71-13 · https://japanlaw.org/en/special-taxation-measures-act/art-71-13 · https://japanlaw.org/l/332AC0000000026/art-71-13
**第一項** 課税時期において工場立地法（昭和三十四年法律第二十四号）第四条第一項第一号に規定する環境施設の用に供されている土地等（地価税法別表第二第一号に掲げる土地等に該当するものを除く。）については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに同法第十七条の規定及び第七十一条の七から前条までの規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の三分の二に相当する金額とする。
art-71-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-1
With regard to land, etc. used, as of the taxation date, for environmental facilities prescribed in Article 4, paragraph (1), item (i) of the Factory Location Act (Act No. 24 of 1959) (excluding land, etc. that falls under the land, etc. listed in item (i) of Appended Table 2 of the Land-holding Tax Act), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 17 of that Act and the provisions of Article 71-7 through the preceding Article, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to two-thirds of the value of that land, etc.
machine translation, not official
**第二項** 前項の規定の適用がある場合における地価税法の規定の適用については、同法第十八条第一項第二号中「前条」とあり、及び同法第二十九条中「第十七条」とあるのは「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）」と、これらの規定中「二分の一」とあるのは「三分の二」と、同法第三十三条中「第十七条」とあるのは「第十七条及び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）」とする。
art-71-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-2
With regard to the application of the provisions of the Land-holding Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "the preceding Article" in Article 18, paragraph (1), item (ii) of that Act and the phrase "Article 17" in Article 29 of that Act are deemed to be replaced with "Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation", the phrase "one half" in those provisions is deemed to be replaced with "two-thirds", and the phrase "Article 17" in Article 33 of that Act is deemed to be replaced with "Article 17 and Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
### 第七十一条の十四（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） — Special Provisions on Calculation of Taxable Value for Land, etc. Relating to Public Open Spaces, etc.
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art-71-14 · https://japanlaw.org/en/special-taxation-measures-act/art-71-14 · https://japanlaw.org/l/332AC0000000026/art-71-14
**第一項** 課税時期において次の各号のいずれかに該当する土地等については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに同法第十七条の規定及び第七十一条の七から第七十一条の十二までの規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の三分の二に相当する金額とする。
art-71-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1
With regard to land, etc. that falls under any of the following items as of the taxation date, excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 17 of that Act and the provisions of Articles 71-7 through 71-12, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to two-thirds of the value of that land, etc.:
machine translation, not official
**一** 建築基準法第五十九条の二第一項の規定による許可を受けて建築された建築物で政令で定めるものの用に供されている土地等のうち公開空地（日常一般に開放されている空地で政令で定めるものをいう。以下この号において同じ。）に係る土地等（当該土地等が公開空地以外の用にも供されているときは、当該土地等のうち当該公開空地以外の用に供されている部分として政令で定める部分を除く。）
art-71-14/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1/item-1
land, etc. relating to public open space (meaning open space specified by Cabinet Order that is open to the general public on a daily basis; the same applies hereinafter in this item), out of land, etc. used for a building specified by Cabinet Order that has been constructed with the permission under the provisions of Article 59-2, paragraph (1) of the Building Standards Act (excluding, in the case where that land, etc. is also used for purposes other than public open space, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that public open space);
machine translation, not official
**二** 都市計画法第四条第一項に規定する都市計画に定められた同法第八条第一項第四号に掲げる特定街区の区域内に建築された建築物で政令で定めるものの用に供されている土地等のうち有効空地（当該特定街区の区域の環境の整備に有効であり、かつ、公衆の使用することができる空地で政令で定めるものをいう。以下この号において同じ。）に係る土地等（当該土地等が有効空地以外の用にも供されているときは、当該土地等のうち当該有効空地以外の用に供されている部分として政令で定める部分を除く。）
art-71-14/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1/item-2
land, etc. relating to effective open space (meaning open space specified by Cabinet Order that is effective for the improvement of the environment of the area of that specified block and that can be used by the public; the same applies hereinafter in this item), out of land, etc. used for a building specified by Cabinet Order that has been constructed within the area of a specified block listed in Article 8, paragraph (1), item (iv) of the City Planning Act that is specified in a city plan prescribed in Article 4, paragraph (1) of that Act (excluding, in the case where that land, etc. is also used for purposes other than effective open space, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that effective open space).
machine translation, not official
**第二項** 前条第二項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第二項中「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）」とあるのは、「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）」と読み替えるものとする。
art-71-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-2
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation" in paragraph (2) of that Article is deemed to be replaced with "Article 71-14, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Relating to Public Open Spaces, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
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### 第七十一条の十五（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） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified District Facilities, etc.
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art-71-15 · https://japanlaw.org/en/special-taxation-measures-act/art-71-15 · https://japanlaw.org/l/332AC0000000026/art-71-15
**第一項** 課税時期において都市計画法第四条第一項に規定する都市計画に定められた同法第十二条の四第一項第一号に掲げる地区計画の区域（同法第十二条の五第二項第一号に掲げる地区整備計画（政令で定めるものに限る。）が定められている当該地区整備計画の区域に限る。）内にある同法第十二条の五第二項第一号に規定する地区施設その他の施設で政令で定めるものの用に供されている土地等のうち当該地区整備計画において定められた同条第七項第二号に規定する壁面の位置の制限で建築基準法第六十八条の二第一項の規定に基づく条例により同項の制限として定められたものにより当該壁面の位置の制限に反して建築物の壁その他の政令で定めるものを建築してはならないこととされている部分（以下この項において「地区計画に係る特定の地区施設等」という。）に係る土地等（当該土地等が地区計画に係る特定の地区施設等以外の用にも供されているときは、当該土地等のうち当該地区計画に係る特定の地区施設等以外の用に供されている部分として政令で定める部分を除く。）に該当する土地等については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに同法第十七条の規定及び第七十一条の七から第七十一条の十二までの規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の三分の二に相当する金額とする。
art-71-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-15/par-1
With regard to land, etc. that falls under land, etc. relating to the part (referred to as "specified district facilities, etc. under a district plan" in this paragraph), out of land, etc. used, as of the taxation date, for district facilities prescribed in Article 12-5, paragraph (2), item (i) of the City Planning Act or other facilities specified by Cabinet Order located within the area of a district plan listed in Article 12-4, paragraph (1), item (i) of that Act that is specified in a city plan prescribed in Article 4, paragraph (1) of that Act (limited to the area of a district development plan listed in Article 12-5, paragraph (2), item (i) of that Act (limited to one specified by Cabinet Order), where that district development plan has been established), on which walls of buildings or other things specified by Cabinet Order may not be constructed in violation of a restriction on the position of walls prescribed in paragraph (7), item (ii) of that Article that is set in that district development plan and that has been established as a restriction under Article 68-2, paragraph (1) of the Building Standards Act by a Prefectural or Municipal Ordinance based on the provisions of that paragraph (excluding, in the case where that land, etc. is also used for purposes other than the specified district facilities, etc. under a district plan, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than those specified district facilities, etc. under a district plan), excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 17 of that Act and the provisions of Articles 71-7 through 71-12, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to two-thirds of the value of that land, etc.
machine translation, not official
**第二項** 第七十一条の十三第二項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第二項中「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）」とあるのは、「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）」と読み替えるものとする。
art-71-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-15/par-2
The provisions of Article 71-13, paragraph (2) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation" in paragraph (2) of that Article is deemed to be replaced with "Article 71-15, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified District Facilities, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-15/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-15/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
### 第七十一条の十六（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） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified Broadcasting Facilities
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art-71-16 · https://japanlaw.org/en/special-taxation-measures-act/art-71-16 · https://japanlaw.org/l/332AC0000000026/art-71-16
**第一項** 課税時期において特定の放送用施設（放送法（昭和二十五年法律第百三十二号）第二条第二十三号に規定する基幹放送事業者（日本放送協会及び放送大学学園法（平成十四年法律第百五十六号）第三条に規定する放送大学学園を除く。）又は放送法第二条第二十四号に規定する基幹放送局提供事業者が有する同条第二十号に規定する放送局に係る電波法（昭和二十五年法律第百三十一号）第二条第四号に規定する無線設備で政令で定めるものをいう。）の用に供されている土地等のうち専ら当該特定の放送用施設の用に供されている土地等として政令で定めるものについては、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに同法第十七条の規定及び第七十一条の七から第七十一条の十二までの規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の三分の二に相当する金額とする。
art-71-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-16/par-1
With regard to land, etc. specified by Cabinet Order as land, etc. used exclusively for specified broadcasting facilities (meaning radio equipment prescribed in Article 2, item (iv) of the Radio Act (Act No. 131 of 1950) that is specified by Cabinet Order and relates to a broadcasting station prescribed in Article 2, item (xx) of the Broadcasting Act held by a basic broadcaster prescribed in Article 2, item (xxiii) of the Broadcasting Act (Act No. 132 of 1950) (excluding the Japan Broadcasting Corporation and The Open University of Japan prescribed in Article 3 of the Act on the Open University of Japan (Act No. 156 of 2002)) or by a basic broadcasting station provider prescribed in Article 2, item (xxiv) of the Broadcasting Act), out of land, etc. used for those specified broadcasting facilities as of the taxation date, excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 17 of that Act and the provisions of Articles 71-7 through 71-12, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to two-thirds of the value of that land, etc.
machine translation, not official
**第二項** 第七十一条の十三第二項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第二項中「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）」とあるのは、「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）」と読み替えるものとする。
art-71-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-16/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-16/par-2
The provisions of Article 71-13, paragraph (2) apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation" in paragraph (2) of that Article is deemed to be replaced with "Article 71-16, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Specified Broadcasting Facilities) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。
art-71-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-16/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-16/par-3
The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
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### 第七十一条の十七（農業協同組合等が合併した場合の課税の特例） — Special Provisions on Taxation Where Agricultural Cooperatives, etc. Have Merged
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art-71-17 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17 · https://japanlaw.org/l/332AC0000000026/art-71-17
**第一項** 農業協同組合合併助成法（昭和三十六年法律第四十八号）第二条第一項若しくは附則第二項、森林組合合併助成法（昭和三十八年法律第五十六号）第二条又は漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条若しくは附則第二項の規定によりこれらの規定に規定する合併経営計画又は合併及び事業経営計画の認定を受けて行つた合併に係る法人税法第二条第十二号に規定する合併法人である農業協同組合、森林組合又は漁業協同組合（以下この項において「農業協同組合等」という。）については、当該合併の日から同日以後五年を経過する日までの期間内に含まれる平成四年以後の各年の課税時期に係る地価税の地価税法第十八条第二項に規定する基礎控除の額は、その者の選択により、当該合併に係る合併前の農業協同組合等のそれぞれにつき当該合併がなかつたものとした場合における次に掲げる金額のいずれか少ない金額の合計額とすることができる。
art-71-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1
With regard to an agricultural cooperative, forestry cooperative or fishery cooperative that is the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act in a merger carried out upon receiving the certification of a merger management plan or a merger and business management plan prescribed in the provisions of Article 2, paragraph (1) or paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961), Article 2 of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963), or Article 2 or paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967), pursuant to those provisions (hereinafter referred to as an "agricultural cooperative, etc." in this paragraph), the amount of basic deduction prescribed in Article 18, paragraph (2) of the Land-holding Tax Act for the land value tax relating to the taxation date in each year from 1992 onward that falls within the period from the date of the merger to the day on which five years have elapsed from that date may, at the choice of that agricultural cooperative, etc., be the total of the lesser of the amounts listed in the following items, as calculated for each of the agricultural cooperatives, etc. before the merger relating to that merger on the assumption that the merger had not taken place:
machine translation, not official
**一** 地価税法第十八条第一項第一号に掲げる金額に相当する金額
art-71-17/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1/item-1
the amount equivalent to the amount listed in Article 18, paragraph (1), item (i) of the Land-holding Tax Act;
machine translation, not official
**二** 当該合併の直前において有していた土地等につき地価税法その他地価税に関する法令の規定の例により計算した当該合併の直前における課税価格に相当する金額
art-71-17/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1/item-2
the amount equivalent to the taxable value, as of immediately before the merger, of the land, etc. held immediately before the merger, calculated in accordance with the provisions of the Land-holding Tax Act and other laws and regulations concerning land value tax.
machine translation, not official
**第二項** 前項の規定は、同項の規定の適用を受けようとする課税時期に係る地価税の申告書に同項の規定の適用を受けようとする旨の記載があり、かつ、同項第二号の合併の直前において有していた土地等の明細その他の事項を記載した書類その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-71-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-2
The provisions of the preceding paragraph apply only in the case where the land value tax return relating to the taxation date for which the application of the provisions of that paragraph is sought contains a statement to the effect that the application of the provisions of that paragraph is sought, and a document stating details of the land, etc. held immediately before the merger referred to in item (ii) of that paragraph and other matters, and any other documents specified by Order of the Ministry of Finance, are attached to that return.
machine translation, not official
**第三項** 税務署長は、地価税の申告書の提出がなかつた場合又は前項の記載若しくは添付がない地価税の申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-71-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-3
Even in the case where no land value tax return has been submitted, or in the case where a land value tax return without the statement or attachment referred to in the preceding paragraph has been submitted, if the district director finds that there were unavoidable circumstances for the failure to submit the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only in the case where a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph have been submitted.
machine translation, not official
---
## Cites
- art-71/par-1: 地価税法第二条第四号 → e-Gov law 403AC0000000069, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-71/par-1: 同条第七号 → e-Gov law 403AC0000000069, 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — not held in this collection
- art-71/par-1: 同条第一号 → e-Gov law 403AC0000000069, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-71-2/par-1: 日本国有鉄道清算事業団の債務等の処理に関する法律第十三条第一項第二号 → e-Gov law 410AC0000000136, 第十三条第一項第二号 (Article 13, paragraph (1), item (ii)), art-13/par-1/item-2 — not held in this collection
- art-71-2/par-1: 同法附則第九条 → 租税特別措置法 附則第九条 (Supplementary Provisions, Article 9), suppl-4101-136/art-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-136/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4101-136/art-9
- art-71-2/par-1: この条 → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
- art-71-3/par-1: 地価税法第二条第九号 → e-Gov law 403AC0000000069, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection
- art-71-3/par-2: 前項 → 租税特別措置法 第七十一条の三第一項 (Article 71-3, paragraph (1)), art-71-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-3/par-1
- 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
- art-71-5/par-1: 都市計画法第四条第一項 → e-Gov law 343AC0000000100, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-71-5/par-1: 同法第十一条第一項第一号 → e-Gov law 343AC0000000100, 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — not held in this collection
- art-71-5/par-1: 駐車場法第二条第二号 → e-Gov law 332AC0000000106, 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-71-5/par-1: この条 → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
- art-71-5/par-2: 前項 → 租税特別措置法 第七十一条の五第一項 (Article 71-5, paragraph (1)), art-71-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-5/par-1
- art-71-6/par-2: 前項 → 租税特別措置法 第七十一条の六第一項 (Article 71-6, paragraph (1)), art-71-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-6/par-1
- art-71-7/par-1: 都市計画法第四条第二項 → e-Gov law 343AC0000000100, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- art-71-7/par-1: 地価税法第六条 → e-Gov law 403AC0000000069, 第六条 (Article 6), art-6 — not held in this collection
- art-71-7/par-1: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection
- art-71-7/par-1: 同法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection
- art-71-7/par-1: 同法第二十二条第一項 → 借地借家法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/land-and-building-leases-act/art-22/par-1 · https://japanlaw.org/l/403AC0000000090/art-22/par-1
- art-71-7/par-1: 借地借家法（平成三年法律第九十号）第二条第一号 → 借地借家法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/en/land-and-building-leases-act/art-2/par-1/item-1 · https://japanlaw.org/l/403AC0000000090/art-2/par-1/item-1
- art-71-7/par-1: 第三項 → 租税特別措置法 第七十一条の七第三項 (Article 71-7, paragraph (3)), art-71-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-3
- art-71-7/par-1: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の四 (Article 71-4), art-71-4 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4
- art-71-7/par-1: この条 → 租税特別措置法 第七十一条の七 (Article 71-7), art-71-7 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7 · https://japanlaw.org/l/332AC0000000026/art-71-7
- art-71-7/par-1: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
- art-71-7/par-1: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
- art-71-7/par-1: 次項 → 租税特別措置法 第七十一条の七第二項 (Article 71-7, paragraph (2)), art-71-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2
- art-71-7/par-1: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の三 (Article 71-3), art-71-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
- art-71-7/par-1: この項 → 租税特別措置法 第七十一条の七第一項 (Article 71-7, paragraph (1)), art-71-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1
- art-71-7/par-1: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
- art-71-7/par-1/item-1: 都市計画法第二十九条第一項 → e-Gov law 343AC0000000100, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection
- art-71-7/par-1/item-1: 同法第四条第十二項 → e-Gov law 343AC0000000100, 第四条第十二項 (Article 4, paragraph (12)), art-4/par-12 — not held in this collection
- art-71-7/par-1/item-1: 第三号 → 租税特別措置法 第七十一条の七第一項第三号 (Article 71-7, paragraph (1), item (iii)), art-71-7/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1/item-3
- art-71-7/par-1/item-1: この項 → 租税特別措置法 第七十一条の七第一項 (Article 71-7, paragraph (1)), art-71-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1
- art-71-7/par-1/item-2: 同法第二条第四項 → e-Gov law 329AC0000000119, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-71-7/par-2: 地価税法第六条 → e-Gov law 403AC0000000069, 第六条 (Article 6), art-6 — not held in this collection
- art-71-7/par-2: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection
- art-71-7/par-2: 同法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection
- art-71-7/par-2: 次項 → 租税特別措置法 第七十一条の七第三項 (Article 71-7, paragraph (3)), art-71-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-3
- art-71-7/par-2: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の四 (Article 71-4), art-71-4 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4
- art-71-7/par-2: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
- art-71-7/par-2: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
- art-71-7/par-2: この項 → 租税特別措置法 第七十一条の七第二項 (Article 71-7, paragraph (2)), art-71-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2
- art-71-7/par-2: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の三 (Article 71-3), art-71-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
- art-71-7/par-2: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
- art-71-7/par-2/item-2: 建物の区分所有等に関する法律第二条第一項 → 建物の区分所有等に関する法律 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-1 · https://japanlaw.org/l/337AC0000000069/art-2/par-1
- art-71-7/par-2/item-2: この号 → 租税特別措置法 第七十一条の七第二項第二号 (Article 71-7, paragraph (2), item (ii)), art-71-7/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2/item-2
- art-71-7/par-3: 地価税法第六条 → e-Gov law 403AC0000000069, 第六条 (Article 6), art-6 — not held in this collection
- art-71-7/par-3: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection
- art-71-7/par-3: 同法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection
- art-71-7/par-3: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の四 (Article 71-4), art-71-4 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4
- art-71-7/par-3: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
- art-71-7/par-3: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
- art-71-7/par-3: 前二項 → 租税特別措置法 第七十一条の七第二項 (Article 71-7, paragraph (2)), art-71-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2
- art-71-7/par-3: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の三 (Article 71-3), art-71-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
- art-71-7/par-3: 前二項 → 租税特別措置法 第七十一条の七第一項 (Article 71-7, paragraph (1)), art-71-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1
- art-71-7/par-3: 第七十一条の二から前条まで → 租税特別措置法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
- art-71-7/par-4: 前三項 → 租税特別措置法 第七十一条の七第三項 (Article 71-7, paragraph (3)), art-71-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-3
- art-71-7/par-4: 前三項 → 租税特別措置法 第七十一条の七第二項 (Article 71-7, paragraph (2)), art-71-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2
- art-71-7/par-4: 前三項 → 租税特別措置法 第七十一条の七第一項 (Article 71-7, paragraph (1)), art-71-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1
- art-71-7/par-5: 地価税法第二十五条第一項 → e-Gov law 403AC0000000069, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection
- art-71-7/par-5: 国税通則法第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2
- art-71-7/par-5: 同法第十九条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-3 · https://japanlaw.org/l/337AC0000000066/art-19/par-3
- art-71-7/par-5: 第一項から第三項まで → 租税特別措置法 第七十一条の七第三項 (Article 71-7, paragraph (3)), art-71-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-3
- art-71-7/par-5: 次項 → 租税特別措置法 第七十一条の七第六項 (Article 71-7, paragraph (6)), art-71-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-6
- art-71-7/par-5: 第七十一条の十七第二項 → 租税特別措置法 第七十一条の十七第二項 (Article 71-17, paragraph (2)), art-71-17/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-2
- art-71-7/par-5: 第三項 → 租税特別措置法 第七十一条の十七第三項 (Article 71-17, paragraph (3)), art-71-17/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-3
- art-71-7/par-5: 第一項から第三項まで → 租税特別措置法 第七十一条の七第二項 (Article 71-7, paragraph (2)), art-71-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2
- art-71-7/par-5: 第一項から第三項まで → 租税特別措置法 第七十一条の七第一項 (Article 71-7, paragraph (1)), art-71-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1
- art-71-7/par-6: 第一項から第三項まで → 租税特別措置法 第七十一条の七第三項 (Article 71-7, paragraph (3)), art-71-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-3
- art-71-7/par-6: 前項 → 租税特別措置法 第七十一条の七第五項 (Article 71-7, paragraph (5)), art-71-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5
- art-71-7/par-6: 第一項から第三項まで → 租税特別措置法 第七十一条の七第二項 (Article 71-7, paragraph (2)), art-71-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-2
- art-71-7/par-6: 第一項から第三項まで → 租税特別措置法 第七十一条の七第一項 (Article 71-7, paragraph (1)), art-71-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-1
- art-71-8/par-1: 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第一条第一項 → e-Gov law 361AC0000000088, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-71-8/par-1: 地価税法第六条 → e-Gov law 403AC0000000069, 第六条 (Article 6), art-6 — not held in this collection
- art-71-8/par-1: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection
- art-71-8/par-1: 地価税法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection
- art-71-8/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の四 (Article 71-4), art-71-4 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4
- art-71-8/par-1: 前条 → 租税特別措置法 第七十一条の七 (Article 71-7), art-71-7 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7 · https://japanlaw.org/l/332AC0000000026/art-71-7
- art-71-8/par-1: この項 → 租税特別措置法 第七十一条の八第一項 (Article 71-8, paragraph (1)), art-71-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-1
- art-71-8/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
- art-71-8/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
- art-71-8/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の三 (Article 71-3), art-71-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
- art-71-8/par-1: 次項 → 租税特別措置法 第七十一条の八第二項 (Article 71-8, paragraph (2)), art-71-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2
- art-71-8/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
- art-71-8/par-2: 地価税法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection
- art-71-8/par-3: 前二項 → 租税特別措置法 第七十一条の八第一項 (Article 71-8, paragraph (1)), art-71-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-1
- art-71-8/par-3: 前二項 → 租税特別措置法 第七十一条の八第二項 (Article 71-8, paragraph (2)), art-71-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2
- art-71-8/par-4: 第六項 → 租税特別措置法 第七十一条の七第六項 (Article 71-7, paragraph (6)), art-71-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-6
- art-71-8/par-4: 前条第五項 → 租税特別措置法 第七十一条の七第五項 (Article 71-7, paragraph (5)), art-71-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5
- art-71-8/par-4: 第二項 → 租税特別措置法 第七十一条の八第二項 (Article 71-8, paragraph (2)), art-71-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2
- art-71-9/par-1: 地価税法第六条 → e-Gov law 403AC0000000069, 第六条 (Article 6), art-6 — not held in this collection
- art-71-9/par-1: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection
- art-71-9/par-1: 同法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection
- art-71-9/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の四 (Article 71-4), art-71-4 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4
- art-71-9/par-1: 第七十一条の七 → 租税特別措置法 第七十一条の七 (Article 71-7), art-71-7 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7 · https://japanlaw.org/l/332AC0000000026/art-71-7
- art-71-9/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
- art-71-9/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
- art-71-9/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の三 (Article 71-3), art-71-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
- art-71-9/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
- art-71-9/par-2: この条 → 租税特別措置法 第七十一条の九 (Article 71-9), art-71-9 — https://japanlaw.org/en/special-taxation-measures-act/art-71-9 · https://japanlaw.org/l/332AC0000000026/art-71-9
- art-71-9/par-2/item-3: 障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第二条第三号 → e-Gov law 335AC0000000123, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-71-9/par-2/item-3: 同条第五号 → e-Gov law 335AC0000000123, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- art-71-9/par-2/item-3: この号 → 租税特別措置法 第七十一条の九第二項第三号 (Article 71-9, paragraph (2), item (iii)), art-71-9/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2/item-3
- art-71-9/par-3: 前条第三項 → 租税特別措置法 第七十一条の八第三項 (Article 71-8, paragraph (3)), art-71-8/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-3
- art-71-9/par-3: 第一項 → 租税特別措置法 第七十一条の九第一項 (Article 71-9, paragraph (1)), art-71-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-1
- art-71-9/par-3: 租税特別措置法第七十一条の八第一項 → 租税特別措置法 第七十一条の八第一項 (Article 71-8, paragraph (1)), art-71-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-1
- art-71-9/par-3: 第二項 → 租税特別措置法 第七十一条の八第二項 (Article 71-8, paragraph (2)), art-71-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2
- art-71-9/par-4: 第一項 → 租税特別措置法 第七十一条の九第一項 (Article 71-9, paragraph (1)), art-71-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-1
- art-71-9/par-4: 第六項 → 租税特別措置法 第七十一条の七第六項 (Article 71-7, paragraph (6)), art-71-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-6
- art-71-9/par-4: 第七十一条の七第五項 → 租税特別措置法 第七十一条の七第五項 (Article 71-7, paragraph (5)), art-71-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5
- art-71-10/par-1: 地価税法第六条 → e-Gov law 403AC0000000069, 第六条 (Article 6), art-6 — not held in this collection
- art-71-10/par-1: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection
- art-71-10/par-1: 同法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection
- art-71-10/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の四 (Article 71-4), art-71-4 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4
- art-71-10/par-1: 第七十一条の七 → 租税特別措置法 第七十一条の七 (Article 71-7), art-71-7 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7 · https://japanlaw.org/l/332AC0000000026/art-71-7
- art-71-10/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
- art-71-10/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
- art-71-10/par-1: この項 → 租税特別措置法 第七十一条の十第一項 (Article 71-10, paragraph (1)), art-71-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-10/par-1
- art-71-10/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の三 (Article 71-3), art-71-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
- art-71-10/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
- art-71-10/par-2: 第七十一条の八第三項 → 租税特別措置法 第七十一条の八第三項 (Article 71-8, paragraph (3)), art-71-8/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-3
- art-71-10/par-2: 租税特別措置法第七十一条の八第一項 → 租税特別措置法 第七十一条の八第一項 (Article 71-8, paragraph (1)), art-71-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-1
- art-71-10/par-2: 前項 → 租税特別措置法 第七十一条の十第一項 (Article 71-10, paragraph (1)), art-71-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-10/par-1
- art-71-10/par-2: 第二項 → 租税特別措置法 第七十一条の八第二項 (Article 71-8, paragraph (2)), art-71-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2
- art-71-10/par-3: 第六項 → 租税特別措置法 第七十一条の七第六項 (Article 71-7, paragraph (6)), art-71-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-6
- art-71-10/par-3: 第七十一条の七第五項 → 租税特別措置法 第七十一条の七第五項 (Article 71-7, paragraph (5)), art-71-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5
- art-71-10/par-3: 第一項 → 租税特別措置法 第七十一条の十第一項 (Article 71-10, paragraph (1)), art-71-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-10/par-1
- art-71-11/par-1: 建築基準法第三十五条 → e-Gov law 325AC0000000201, 第三十五条 (Article 35), art-35 — not held in this collection
- art-71-11/par-1: 地価税法第六条 → e-Gov law 403AC0000000069, 第六条 (Article 6), art-6 — not held in this collection
- art-71-11/par-1: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection
- art-71-11/par-1: 同法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection
- art-71-11/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の四 (Article 71-4), art-71-4 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4
- art-71-11/par-1: 第七十一条の七 → 租税特別措置法 第七十一条の七 (Article 71-7), art-71-7 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7 · https://japanlaw.org/l/332AC0000000026/art-71-7
- art-71-11/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
- art-71-11/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
- art-71-11/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の三 (Article 71-3), art-71-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
- art-71-11/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
- art-71-11/par-2: 第七十一条の八第三項 → 租税特別措置法 第七十一条の八第三項 (Article 71-8, paragraph (3)), art-71-8/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-3
- art-71-11/par-2: 租税特別措置法第七十一条の八第一項 → 租税特別措置法 第七十一条の八第一項 (Article 71-8, paragraph (1)), art-71-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-1
- art-71-11/par-2: 前項 → 租税特別措置法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-11/par-1
- art-71-11/par-2: 第二項 → 租税特別措置法 第七十一条の八第二項 (Article 71-8, paragraph (2)), art-71-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2
- art-71-11/par-3: 第六項 → 租税特別措置法 第七十一条の七第六項 (Article 71-7, paragraph (6)), art-71-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-6
- art-71-11/par-3: 第一項 → 租税特別措置法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-11/par-1
- art-71-11/par-3: 第七十一条の七第五項 → 租税特別措置法 第七十一条の七第五項 (Article 71-7, paragraph (5)), art-71-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5
- art-71-12/par-1: 駐車場法第二条第二号 → e-Gov law 332AC0000000106, 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-71-12/par-1: 同法第十二条 → e-Gov law 332AC0000000106, 第十二条 (Article 12), art-12 — not held in this collection
- art-71-12/par-1: 同法第二十条第一項 → e-Gov law 332AC0000000106, 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — not held in this collection
- art-71-12/par-1: 第二項 → e-Gov law 332AC0000000106, 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — not held in this collection
- art-71-12/par-1: 第二十条の二第一項 → e-Gov law 332AC0000000106, 第二十条の二第一項 (Article 20-2, paragraph (1)), art-20-2/par-1 — not held in this collection
- art-71-12/par-1: 地価税法第六条 → e-Gov law 403AC0000000069, 第六条 (Article 6), art-6 — not held in this collection
- art-71-12/par-1: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection
- art-71-12/par-1: 同法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection
- art-71-12/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の四 (Article 71-4), art-71-4 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4
- art-71-12/par-1: 第七十一条の七 → 租税特別措置法 第七十一条の七 (Article 71-7), art-71-7 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7 · https://japanlaw.org/l/332AC0000000026/art-71-7
- art-71-12/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
- art-71-12/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
- art-71-12/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の三 (Article 71-3), art-71-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
- art-71-12/par-1: この項 → 租税特別措置法 第七十一条の十二第一項 (Article 71-12, paragraph (1)), art-71-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-12/par-1
- art-71-12/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
- art-71-12/par-2: 第七十一条の八第三項 → 租税特別措置法 第七十一条の八第三項 (Article 71-8, paragraph (3)), art-71-8/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-3
- art-71-12/par-2: 租税特別措置法第七十一条の八第一項 → 租税特別措置法 第七十一条の八第一項 (Article 71-8, paragraph (1)), art-71-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-1
- art-71-12/par-2: 第二項 → 租税特別措置法 第七十一条の八第二項 (Article 71-8, paragraph (2)), art-71-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2
- art-71-12/par-2: 前項 → 租税特別措置法 第七十一条の十二第一項 (Article 71-12, paragraph (1)), art-71-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-12/par-1
- art-71-12/par-3: 第六項 → 租税特別措置法 第七十一条の七第六項 (Article 71-7, paragraph (6)), art-71-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-6
- art-71-12/par-3: 第七十一条の七第五項 → 租税特別措置法 第七十一条の七第五項 (Article 71-7, paragraph (5)), art-71-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5
- art-71-12/par-3: 第一項 → 租税特別措置法 第七十一条の十二第一項 (Article 71-12, paragraph (1)), art-71-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-12/par-1
- art-71-13/par-1: 工場立地法（昭和三十四年法律第二十四号）第四条第一項第一号 → e-Gov law 334AC0000000024, 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — not held in this collection
- art-71-13/par-1: 地価税法別表第二第一号 → e-Gov law 403AC0000000069, 別表第二 (Appended Table 2), appdx-2 — not held in this collection
- art-71-13/par-1: 地価税法第六条 → e-Gov law 403AC0000000069, 第六条 (Article 6), art-6 — not held in this collection
- art-71-13/par-1: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection
- art-71-13/par-1: 同法第十七条 → e-Gov law 403AC0000000069, 第十七条 (Article 17), art-17 — not held in this collection
- art-71-13/par-1: 同法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection
- art-71-13/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の四 (Article 71-4), art-71-4 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4
- art-71-13/par-1: 第七十一条の七から前条まで → 租税特別措置法 第七十一条の十 (Article 71-10), art-71-10 — https://japanlaw.org/en/special-taxation-measures-act/art-71-10 · https://japanlaw.org/l/332AC0000000026/art-71-10
- art-71-13/par-1: 第七十一条の七から前条まで → 租税特別措置法 第七十一条の七 (Article 71-7), art-71-7 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7 · https://japanlaw.org/l/332AC0000000026/art-71-7
- art-71-13/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
- art-71-13/par-1: 第七十一条の七から前条まで → 租税特別措置法 第七十一条の十一 (Article 71-11), art-71-11 — https://japanlaw.org/en/special-taxation-measures-act/art-71-11 · https://japanlaw.org/l/332AC0000000026/art-71-11
- art-71-13/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
- art-71-13/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の三 (Article 71-3), art-71-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
- art-71-13/par-1: 第七十一条の七から前条まで → 租税特別措置法 第七十一条の十二 (Article 71-12), art-71-12 — https://japanlaw.org/en/special-taxation-measures-act/art-71-12 · https://japanlaw.org/l/332AC0000000026/art-71-12
- art-71-13/par-1: 第七十一条の七から前条まで → 租税特別措置法 第七十一条の八 (Article 71-8), art-71-8 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8 · https://japanlaw.org/l/332AC0000000026/art-71-8
- art-71-13/par-1: 第七十一条の七から前条まで → 租税特別措置法 第七十一条の九 (Article 71-9), art-71-9 — https://japanlaw.org/en/special-taxation-measures-act/art-71-9 · https://japanlaw.org/l/332AC0000000026/art-71-9
- art-71-13/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
- art-71-13/par-2: 前項 → 租税特別措置法 第七十一条の十三第一項 (Article 71-13, paragraph (1)), art-71-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-1
- art-71-13/par-3: 第六項 → 租税特別措置法 第七十一条の七第六項 (Article 71-7, paragraph (6)), art-71-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-6
- art-71-13/par-3: 第七十一条の七第五項 → 租税特別措置法 第七十一条の七第五項 (Article 71-7, paragraph (5)), art-71-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5
- art-71-13/par-3: 第一項 → 租税特別措置法 第七十一条の十三第一項 (Article 71-13, paragraph (1)), art-71-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-1
- art-71-14/par-1: 地価税法第六条 → e-Gov law 403AC0000000069, 第六条 (Article 6), art-6 — not held in this collection
- art-71-14/par-1: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection
- art-71-14/par-1: 同法第十七条 → e-Gov law 403AC0000000069, 第十七条 (Article 17), art-17 — not held in this collection
- art-71-14/par-1: 同法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection
- art-71-14/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の四 (Article 71-4), art-71-4 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4
- art-71-14/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の十 (Article 71-10), art-71-10 — https://japanlaw.org/en/special-taxation-measures-act/art-71-10 · https://japanlaw.org/l/332AC0000000026/art-71-10
- art-71-14/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の七 (Article 71-7), art-71-7 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7 · https://japanlaw.org/l/332AC0000000026/art-71-7
- art-71-14/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
- art-71-14/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の十一 (Article 71-11), art-71-11 — https://japanlaw.org/en/special-taxation-measures-act/art-71-11 · https://japanlaw.org/l/332AC0000000026/art-71-11
- art-71-14/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
- art-71-14/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の三 (Article 71-3), art-71-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
- art-71-14/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の十二 (Article 71-12), art-71-12 — https://japanlaw.org/en/special-taxation-measures-act/art-71-12 · https://japanlaw.org/l/332AC0000000026/art-71-12
- art-71-14/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の八 (Article 71-8), art-71-8 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8 · https://japanlaw.org/l/332AC0000000026/art-71-8
- art-71-14/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の九 (Article 71-9), art-71-9 — https://japanlaw.org/en/special-taxation-measures-act/art-71-9 · https://japanlaw.org/l/332AC0000000026/art-71-9
- art-71-14/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
- art-71-14/par-1/item-1: 建築基準法第五十九条の二第一項 → e-Gov law 325AC0000000201, 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — not held in this collection
- art-71-14/par-1/item-1: この号 → 租税特別措置法 第七十一条の十四第一項第一号 (Article 71-14, paragraph (1), item (i)), art-71-14/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1/item-1
- art-71-14/par-1/item-2: 都市計画法第四条第一項 → e-Gov law 343AC0000000100, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-71-14/par-1/item-2: 同法第八条第一項第四号 → e-Gov law 343AC0000000100, 第八条第一項第四号 (Article 8, paragraph (1), item (iv)), art-8/par-1/item-4 — not held in this collection
- art-71-14/par-1/item-2: この号 → 租税特別措置法 第七十一条の十四第一項第二号 (Article 71-14, paragraph (1), item (ii)), art-71-14/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1/item-2
- art-71-14/par-2: 前項 → 租税特別措置法 第七十一条の十四第一項 (Article 71-14, paragraph (1)), art-71-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1
- art-71-14/par-2: 前条第二項 → 租税特別措置法 第七十一条の十三第二項 (Article 71-13, paragraph (2)), art-71-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-2
- art-71-14/par-2: 租税特別措置法第七十一条の十三第一項 → 租税特別措置法 第七十一条の十三第一項 (Article 71-13, paragraph (1)), art-71-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-1
- art-71-14/par-3: 第一項 → 租税特別措置法 第七十一条の十四第一項 (Article 71-14, paragraph (1)), art-71-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1
- art-71-14/par-3: 第六項 → 租税特別措置法 第七十一条の七第六項 (Article 71-7, paragraph (6)), art-71-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-6
- art-71-14/par-3: 第七十一条の七第五項 → 租税特別措置法 第七十一条の七第五項 (Article 71-7, paragraph (5)), art-71-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5
- art-71-15/par-1: 都市計画法第四条第一項 → e-Gov law 343AC0000000100, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-71-15/par-1: 同法第十二条の四第一項第一号 → e-Gov law 343AC0000000100, 第十二条の四第一項第一号 (Article 12-4, paragraph (1), item (i)), art-12-4/par-1/item-1 — not held in this collection
- art-71-15/par-1: 同法第十二条の五第二項第一号 → e-Gov law 343AC0000000100, 第十二条の五第二項第一号 (Article 12-5, paragraph (2), item (i)), art-12-5/par-2/item-1 — not held in this collection
- art-71-15/par-1: 同条第七項第二号 → e-Gov law 343AC0000000100, 第十二条の五第七項第二号 (Article 12-5, paragraph (7), item (ii)), art-12-5/par-7/item-2 — not held in this collection
- art-71-15/par-1: 建築基準法第六十八条の二第一項 → e-Gov law 325AC0000000201, 第六十八条の二第一項 (Article 68-2, paragraph (1)), art-68-2/par-1 — not held in this collection
- art-71-15/par-1: 地価税法第六条 → e-Gov law 403AC0000000069, 第六条 (Article 6), art-6 — not held in this collection
- art-71-15/par-1: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection
- art-71-15/par-1: 同法第十七条 → e-Gov law 403AC0000000069, 第十七条 (Article 17), art-17 — not held in this collection
- art-71-15/par-1: 同法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection
- art-71-15/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の四 (Article 71-4), art-71-4 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4
- art-71-15/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の十 (Article 71-10), art-71-10 — https://japanlaw.org/en/special-taxation-measures-act/art-71-10 · https://japanlaw.org/l/332AC0000000026/art-71-10
- art-71-15/par-1: この項 → 租税特別措置法 第七十一条の十五第一項 (Article 71-15, paragraph (1)), art-71-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-15/par-1
- art-71-15/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の七 (Article 71-7), art-71-7 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7 · https://japanlaw.org/l/332AC0000000026/art-71-7
- art-71-15/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
- art-71-15/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の十一 (Article 71-11), art-71-11 — https://japanlaw.org/en/special-taxation-measures-act/art-71-11 · https://japanlaw.org/l/332AC0000000026/art-71-11
- art-71-15/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
- art-71-15/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の三 (Article 71-3), art-71-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
- art-71-15/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の十二 (Article 71-12), art-71-12 — https://japanlaw.org/en/special-taxation-measures-act/art-71-12 · https://japanlaw.org/l/332AC0000000026/art-71-12
- art-71-15/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の八 (Article 71-8), art-71-8 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8 · https://japanlaw.org/l/332AC0000000026/art-71-8
- art-71-15/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の九 (Article 71-9), art-71-9 — https://japanlaw.org/en/special-taxation-measures-act/art-71-9 · https://japanlaw.org/l/332AC0000000026/art-71-9
- art-71-15/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
- art-71-15/par-2: 前項 → 租税特別措置法 第七十一条の十五第一項 (Article 71-15, paragraph (1)), art-71-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-15/par-1
- art-71-15/par-2: 第七十一条の十三第二項 → 租税特別措置法 第七十一条の十三第二項 (Article 71-13, paragraph (2)), art-71-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-2
- art-71-15/par-2: 租税特別措置法第七十一条の十三第一項 → 租税特別措置法 第七十一条の十三第一項 (Article 71-13, paragraph (1)), art-71-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-1
- art-71-15/par-3: 第一項 → 租税特別措置法 第七十一条の十五第一項 (Article 71-15, paragraph (1)), art-71-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-15/par-1
- art-71-15/par-3: 第六項 → 租税特別措置法 第七十一条の七第六項 (Article 71-7, paragraph (6)), art-71-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-6
- art-71-15/par-3: 第七十一条の七第五項 → 租税特別措置法 第七十一条の七第五項 (Article 71-7, paragraph (5)), art-71-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5
- art-71-16/par-1: 放送法（昭和二十五年法律第百三十二号）第二条第二十三号 → e-Gov law 325AC0000000132, 第二条第一項第二十三号 (Article 2, paragraph (1), item (xxiii)), art-2/par-1/item-23 — not held in this collection
- art-71-16/par-1: 放送大学学園法（平成十四年法律第百五十六号）第三条 → e-Gov law 414AC0000000156, 第三条 (Article 3), art-3 — not held in this collection
- art-71-16/par-1: 放送法第二条第二十四号 → e-Gov law 325AC0000000132, 第二条第一項第二十四号 (Article 2, paragraph (1), item (xxiv)), art-2/par-1/item-24 — not held in this collection
- art-71-16/par-1: 同条第二十号 → e-Gov law 325AC0000000132, 第二条第一項第二十号 (Article 2, paragraph (1), item (xx)), art-2/par-1/item-20 — not held in this collection
- art-71-16/par-1: 電波法（昭和二十五年法律第百三十一号）第二条第四号 → e-Gov law 325AC0000000131, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-71-16/par-1: 地価税法第六条 → e-Gov law 403AC0000000069, 第六条 (Article 6), art-6 — not held in this collection
- art-71-16/par-1: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection
- art-71-16/par-1: 同法第十七条 → e-Gov law 403AC0000000069, 第十七条 (Article 17), art-17 — not held in this collection
- art-71-16/par-1: 同法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection
- art-71-16/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の四 (Article 71-4), art-71-4 — https://japanlaw.org/en/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4
- art-71-16/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の十 (Article 71-10), art-71-10 — https://japanlaw.org/en/special-taxation-measures-act/art-71-10 · https://japanlaw.org/l/332AC0000000026/art-71-10
- art-71-16/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の七 (Article 71-7), art-71-7 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7 · https://japanlaw.org/l/332AC0000000026/art-71-7
- art-71-16/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5
- art-71-16/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の十一 (Article 71-11), art-71-11 — https://japanlaw.org/en/special-taxation-measures-act/art-71-11 · https://japanlaw.org/l/332AC0000000026/art-71-11
- art-71-16/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2
- art-71-16/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の三 (Article 71-3), art-71-3 — https://japanlaw.org/en/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3
- art-71-16/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の十二 (Article 71-12), art-71-12 — https://japanlaw.org/en/special-taxation-measures-act/art-71-12 · https://japanlaw.org/l/332AC0000000026/art-71-12
- art-71-16/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の八 (Article 71-8), art-71-8 — https://japanlaw.org/en/special-taxation-measures-act/art-71-8 · https://japanlaw.org/l/332AC0000000026/art-71-8
- art-71-16/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の九 (Article 71-9), art-71-9 — https://japanlaw.org/en/special-taxation-measures-act/art-71-9 · https://japanlaw.org/l/332AC0000000026/art-71-9
- art-71-16/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6
- art-71-16/par-2: 第七十一条の十三第二項 → 租税特別措置法 第七十一条の十三第二項 (Article 71-13, paragraph (2)), art-71-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-2
- art-71-16/par-2: 前項 → 租税特別措置法 第七十一条の十六第一項 (Article 71-16, paragraph (1)), art-71-16/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-16/par-1
- art-71-16/par-2: 租税特別措置法第七十一条の十三第一項 → 租税特別措置法 第七十一条の十三第一項 (Article 71-13, paragraph (1)), art-71-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-1
- art-71-16/par-3: 第六項 → 租税特別措置法 第七十一条の七第六項 (Article 71-7, paragraph (6)), art-71-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-6
- art-71-16/par-3: 第七十一条の七第五項 → 租税特別措置法 第七十一条の七第五項 (Article 71-7, paragraph (5)), art-71-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5
- art-71-16/par-3: 第一項 → 租税特別措置法 第七十一条の十六第一項 (Article 71-16, paragraph (1)), art-71-16/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-16/par-1
- art-71-17/par-1: 農業協同組合合併助成法（昭和三十六年法律第四十八号）第二条第一項 → e-Gov law 336AC0000000048, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-71-17/par-1: 森林組合合併助成法（昭和三十八年法律第五十六号）第二条 → e-Gov law 338AC0000000056, 第二条 (Article 2), art-2 — not held in this collection
- art-71-17/par-1: 漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条 → e-Gov law 342AC0000000078, 第二条 (Article 2), art-2 — not held in this collection
- art-71-17/par-1: 地価税法第十八条第二項 → e-Gov law 403AC0000000069, 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — not held in this collection
- art-71-17/par-1: 法人税法第二条第十二号 → 法人税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12
- art-71-17/par-1: この項 → 租税特別措置法 第七十一条の十七第一項 (Article 71-17, paragraph (1)), art-71-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1
- art-71-17/par-1/item-1: 地価税法第十八条第一項第一号 → e-Gov law 403AC0000000069, 第十八条第一項第一号 (Article 18, paragraph (1), item (i)), art-18/par-1/item-1 — not held in this collection
- art-71-17/par-2: 同項第二号 → 租税特別措置法 第七十一条の十七第一項第二号 (Article 71-17, paragraph (1), item (ii)), art-71-17/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1/item-2
- art-71-17/par-2: 前項 → 租税特別措置法 第七十一条の十七第一項 (Article 71-17, paragraph (1)), art-71-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1
- art-71-17/par-3: 前項 → 租税特別措置法 第七十一条の十七第二項 (Article 71-17, paragraph (2)), art-71-17/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-2
- art-71-17/par-3: 第一項 → 租税特別措置法 第七十一条の十七第一項 (Article 71-17, paragraph (1)), art-71-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-17/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
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-223, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-224, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-225, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-005, 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