# 地方税法 / Local Tax Act — 第五百九十五条 (Article 595) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-595. 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: 第五百九十五条 (Article 595)（特別土地保有税の免税点） — address `art-595` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-595 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-595 - 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. --- ### 第五百九十五条（特別土地保有税の免税点） — Tax Exemption Threshold for Special Land Holding Tax caption: machine translation, not official art-595 · https://japanlaw.org/ja/local-tax-act/art-595 · https://japanlaw.org/l/325AC0000000226/art-595 **第一項** 市町村は、同一の者について、当該市町村の区域（第一号の市にあつては、当該市の区又は総合区の区域）内において、第五百九十九条第一項第一号の特別土地保有税にあつてはその者が一月一日に所有する土地（第五百八十六条第一項若しくは第二項、第五百八十七条第一項又は第五百八十七条の二第一項本文の規定の適用がある土地を除く。）の合計面積が、第五百九十九条第一項第二号の特別土地保有税にあつてはその者が一月一日前一年以内に取得した土地（当該土地の取得について第五百八十六条第一項若しくは第二項又は第五百八十七条第二項の規定の適用がある土地を除く。以下この条において同じ。）の合計面積が、第五百九十九条第一項第三号の特別土地保有税にあつてはその者が七月一日前一年以内に取得した土地の合計面積が、それぞれ次の各号に掲げる区域の区分に応じ、当該各号に定める面積（以下この節において「基準面積」という。）に満たない場合には、特別土地保有税を課することができない。 art-595/par-1 · https://japanlaw.org/ja/local-tax-act/art-595/par-1 · https://japanlaw.org/l/325AC0000000226/art-595/par-1 A municipality may not impose the special land holding tax where, for the same person, within the area of that municipality (in the case of a city under item (i), the area of the wards or administratively consolidated wards of that city), the total area of land that the person owns on January 1 (excluding land to which Article 586, paragraph (1) or (2), Article 587, paragraph (1), or the main clause of Article 587-2, paragraph (1) applies), in the case of the special land holding tax under Article 599, paragraph (1), item (i), the total area of land that the person acquired within one year before January 1 (excluding land for whose acquisition Article 586, paragraph (1) or (2) or Article 587, paragraph (2) applies; the same applies hereinafter in this Article), in the case of the special land holding tax under item (ii) of that paragraph, or the total area of land that the person acquired within one year before July 1, in the case of the special land holding tax under item (iii) of that paragraph, is less than the area specified in each of the following items according to the classification of areas listed in that item (hereinafter in this Section referred to as the "threshold area"). machine translation, not official **一** 地方自治法第二百五十二条の十九第一項の市の区又は総合区の区域　二千平方メートル art-595/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-595/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-595/par-1/item-1 Area of a ward or an administratively consolidated ward of a city under Article 252-19, paragraph (1) of the Local Autonomy Act: 2,000 square meters machine translation, not official **二** 都市計画法第五条に規定する都市計画区域を有する市町村の区域（前号の区域を除く。）　五千平方メートル art-595/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-595/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-595/par-1/item-2 Area of a municipality having a city planning area prescribed in Article 5 of the City Planning Act (excluding the area under the preceding item): 5,000 square meters machine translation, not official **三** その他の市町村の区域　一万平方メートル art-595/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-595/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-595/par-1/item-3 Area of any other municipality: 10,000 square meters machine translation, not official --- ## Cites - art-595/par-1: 第一号 → 地方税法 第五百九十五条第一項第一号 (Article 595, paragraph (1), item (i)), art-595/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-595/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-595/par-1/item-1 - art-595/par-1: 第五百九十九条第一項第一号 → 地方税法 第五百九十九条第一項第一号 (Article 599, paragraph (1), item (i)), art-599/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-599/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-1 - art-595/par-1: 第五百八十六条第一項 → 地方税法 第五百八十六条第一項 (Article 586, paragraph (1)), art-586/par-1 — https://japanlaw.org/ja/local-tax-act/art-586/par-1 · https://japanlaw.org/l/325AC0000000226/art-586/par-1 - art-595/par-1: 第二項 → 地方税法 第五百八十六条第二項 (Article 586, paragraph (2)), art-586/par-2 — https://japanlaw.org/ja/local-tax-act/art-586/par-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2 - art-595/par-1: 第五百八十七条第一項 → 地方税法 第五百八十七条第一項 (Article 587, paragraph (1)), art-587/par-1 — https://japanlaw.org/ja/local-tax-act/art-587/par-1 · https://japanlaw.org/l/325AC0000000226/art-587/par-1 - art-595/par-1: 第五百八十七条の二第一項 → 地方税法 第五百八十七条の二第一項 (Article 587-2, paragraph (1)), art-587-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-587-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-587-2/par-1 - art-595/par-1: 第五百九十九条第一項第二号 → 地方税法 第五百九十九条第一項第二号 (Article 599, paragraph (1), item (ii)), art-599/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-599/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-2 - art-595/par-1: 第五百八十七条第二項 → 地方税法 第五百八十七条第二項 (Article 587, paragraph (2)), art-587/par-2 — https://japanlaw.org/ja/local-tax-act/art-587/par-2 · https://japanlaw.org/l/325AC0000000226/art-587/par-2 - art-595/par-1: この条 → 地方税法 第五百九十五条 (Article 595), art-595 — https://japanlaw.org/ja/local-tax-act/art-595 · https://japanlaw.org/l/325AC0000000226/art-595 - art-595/par-1: 第五百九十九条第一項第三号 → 地方税法 第五百九十九条第一項第三号 (Article 599, paragraph (1), item (iii)), art-599/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-599/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-3 - art-595/par-1/item-1: 地方自治法第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection - art-595/par-1/item-2: 都市計画法第五条 → e-Gov law 343AC0000000100, 第五条 (Article 5), art-5 — not held in this collection - art-595/par-1/item-2: 前号 → 地方税法 第五百九十五条第一項第一号 (Article 595, paragraph (1), item (i)), art-595/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-595/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-595/par-1/item-1 ## Cited by 5 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 第五百九十五条第一項第二号（特別土地保有税の免税点） — https://japanlaw.org/ja/local-tax-act/art-595/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-595/par-1/item-2 - 地方税法 第五百九十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-597/par-1 · https://japanlaw.org/l/325AC0000000226/art-597/par-1 - 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 - 地方税法 附則第十三条第二項（特別土地保有税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-13/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-149, 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