# 地方税法 / Local Tax Act — 第六百二十一条 (Article 621) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-621. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六百二十一条 (Article 621)（遊休土地に対して課する特別土地保有税の納税義務者等） — address `art-621` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-621 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-621 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六百二十一条（遊休土地に対して課する特別土地保有税の納税義務者等） — Persons Liable for Special Land Holding Tax Imposed on Idle Land, etc. caption: machine translation, not official art-621 · https://japanlaw.org/ja/local-tax-act/art-621 · https://japanlaw.org/l/325AC0000000226/art-621 **第一項** 都市計画法第十条の三第一項に規定する遊休土地転換利用促進地区（第六百二十九条第一項において「遊休土地転換利用促進地区」という。）の区域内に所在する土地で同一の者が第六百二十五条第一項の規定により申告納付すべき日の属する年の一月一日に所有する一団の土地の面積が千平方メートル以上であるもの（以下本款において「遊休土地」という。）に対しては、土地に対して課する特別土地保有税のほか、当該遊休土地所在の市町村において、当該遊休土地の所有者に特別土地保有税を課する。 art-621/par-1 · https://japanlaw.org/ja/local-tax-act/art-621/par-1 · https://japanlaw.org/l/325AC0000000226/art-621/par-1 In addition to the special land holding tax imposed on land, the municipality in which land is located imposes special land holding tax on the owner of idle land, where the idle land (referred to in this Subsection as "idle land") is land located within an idle land conversion promotion district prescribed in Article 10-3, paragraph (1) of the City Planning Act (referred to as an "idle land conversion promotion district" in Article 629, paragraph (1)) and forming a contiguous parcel of 1,000 square meters or more in area that the same person owns on January 1 of the year that includes the day on which filing and payment is to be made under Article 625, paragraph (1). machine translation, not official --- ## Cites - art-621/par-1: 都市計画法第十条の三第一項 → e-Gov law 343AC0000000100, 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — not held in this collection - art-621/par-1: 第六百二十九条第一項 → 地方税法 第六百二十九条第一項 (Article 629, paragraph (1)), art-629/par-1 — https://japanlaw.org/ja/local-tax-act/art-629/par-1 · https://japanlaw.org/l/325AC0000000226/art-629/par-1 - art-621/par-1: 第六百二十五条第一項 → 地方税法 第六百二十五条第一項 (Article 625, paragraph (1)), art-625/par-1 — https://japanlaw.org/ja/local-tax-act/art-625/par-1 · https://japanlaw.org/l/325AC0000000226/art-625/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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 第六百二十八条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-628/par-1 · https://japanlaw.org/l/325AC0000000226/art-628/par-1 - 地方税法 附則第三十一条第三項（特別土地保有税の課税の停止） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31/par-3 --- ## 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-20261027T214204-152, 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