# 地方税法 / Local Tax Act — 第五百八十七条 (Article 587) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-587. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第五百八十七条 (Article 587) — address `art-587` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-587 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-587 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第五百八十七条 art-587 · https://japanlaw.org/ja/local-tax-act/art-587 · https://japanlaw.org/l/325AC0000000226/art-587 **第一項** 市町村は、土地の所有者が所有する土地で、その取得が第七十三条の六の規定の適用がある取得、第七十三条の七各号の取得その他これらに類するものとして政令で定める取得に該当するもののうち政令で定めるものに対しては、土地に対して課する特別土地保有税を課することができない。 art-587/par-1 · https://japanlaw.org/ja/local-tax-act/art-587/par-1 · https://japanlaw.org/l/325AC0000000226/art-587/par-1 A municipality may not impose the special land holding tax imposed on land on land owned by an owner of land, the acquisition of which falls under an acquisition to which Article 73-6 applies, an acquisition under any item of Article 73-7, or another acquisition specified by Cabinet Order as similar to these, and which is specified by Cabinet Order among those. machine translation, not official **第二項** 市町村は、土地の取得で第七十三条の六の規定の適用がある取得、第七十三条の七各号の取得その他これらに類するものとして政令で定める取得に該当するものに対しては、土地の取得に対して課する特別土地保有税を課することができない。 art-587/par-2 · https://japanlaw.org/ja/local-tax-act/art-587/par-2 · https://japanlaw.org/l/325AC0000000226/art-587/par-2 A municipality may not impose the special land holding tax imposed on the acquisition of land on an acquisition of land that falls under an acquisition to which Article 73-6 applies, an acquisition under any item of Article 73-7, or another acquisition specified by Cabinet Order as similar to these. machine translation, not official --- ## Cites - art-587/par-1: 第七十三条の六 → 地方税法 第七十三条の六 (Article 73-6), art-73-6 — https://japanlaw.org/ja/local-tax-act/art-73-6 · https://japanlaw.org/l/325AC0000000226/art-73-6 - art-587/par-1: 第七十三条の七 → 地方税法 第七十三条の七 (Article 73-7), art-73-7 — https://japanlaw.org/ja/local-tax-act/art-73-7 · https://japanlaw.org/l/325AC0000000226/art-73-7 - art-587/par-2: 第七十三条の六 → 地方税法 第七十三条の六 (Article 73-6), art-73-6 — https://japanlaw.org/ja/local-tax-act/art-73-6 · https://japanlaw.org/l/325AC0000000226/art-73-6 - art-587/par-2: 第七十三条の七 → 地方税法 第七十三条の七 (Article 73-7), art-73-7 — https://japanlaw.org/ja/local-tax-act/art-73-7 · https://japanlaw.org/l/325AC0000000226/art-73-7 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第五百九十五条第一項（特別土地保有税の免税点） — https://japanlaw.org/ja/local-tax-act/art-595/par-1 · https://japanlaw.org/l/325AC0000000226/art-595/par-1 - 地方税法 第五百九十九条第二項第一号（特別土地保有税の申告納付） — https://japanlaw.org/ja/local-tax-act/art-599/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-1 - 地方税法 第五百九十九条第二項第二号（特別土地保有税の申告納付） — https://japanlaw.org/ja/local-tax-act/art-599/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-2 - 地方税法 第六百二十七条第一項（土地に対して課する特別土地保有税に関する規定の準用） — https://japanlaw.org/ja/local-tax-act/art-627/par-1 · https://japanlaw.org/l/325AC0000000226/art-627/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-148, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27