# 地方税法 / Local Tax Act — 第六百二十二条 (Article 622) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-622. 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: 第六百二十二条 (Article 622)（遊休土地に対して課する特別土地保有税の課税標準） — address `art-622` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-622 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-622 - 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. --- ### 第六百二十二条（遊休土地に対して課する特別土地保有税の課税標準） — Tax Base of Special Land Holding Tax Imposed on Idle Land caption: machine translation, not official art-622 · https://japanlaw.org/ja/local-tax-act/art-622 · https://japanlaw.org/l/325AC0000000226/art-622 **第一項** 遊休土地に対して課する特別土地保有税の課税標準は、遊休土地の時価又は遊休土地である土地の取得価額のいずれか高い金額（第六百二十五条第二項において「時価等」という。）とする。 art-622/par-1 · https://japanlaw.org/ja/local-tax-act/art-622/par-1 · https://japanlaw.org/l/325AC0000000226/art-622/par-1 The tax base of the special land holding tax imposed on idle land is the market value of the idle land or the acquisition cost of the land that is idle land, whichever amount is higher (referred to as the "market value, etc." in Article 625, paragraph (2)). machine translation, not official **第二項** 前項に規定する遊休土地の時価及び遊休土地である土地の取得価額は、政令で定めるところにより算定した金額とする。 art-622/par-2 · https://japanlaw.org/ja/local-tax-act/art-622/par-2 · https://japanlaw.org/l/325AC0000000226/art-622/par-2 The market value of idle land and the acquisition cost of land that is idle land prescribed in the preceding paragraph are the amounts calculated as provided by Cabinet Order. machine translation, not official **第三項** 遊休土地である土地の取得のうち無償又は著しく低い価額による土地の取得その他特別の事情がある場合における土地の取得で政令で定めるものについては、当該土地の取得価額として政令で定めるところにより算定した金額を当該土地の取得価額とみなす。 art-622/par-3 · https://japanlaw.org/ja/local-tax-act/art-622/par-3 · https://japanlaw.org/l/325AC0000000226/art-622/par-3 With respect to an acquisition of land specified by Cabinet Order, among acquisitions of land that is idle land, as an acquisition without consideration or at a significantly low price or in other cases involving special circumstances, the amount calculated as provided by Cabinet Order as the acquisition cost of that land is deemed to be the acquisition cost of that land. machine translation, not official --- ## Cites - art-622/par-1: 第六百二十五条第二項 → 地方税法 第六百二十五条第二項 (Article 625, paragraph (2)), art-625/par-2 — https://japanlaw.org/ja/local-tax-act/art-625/par-2 · https://japanlaw.org/l/325AC0000000226/art-625/par-2 - art-622/par-2: 前項 → 地方税法 第六百二十二条第一項 (Article 622, paragraph (1)), art-622/par-1 — https://japanlaw.org/ja/local-tax-act/art-622/par-1 · https://japanlaw.org/l/325AC0000000226/art-622/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第六百二十二条第二項（遊休土地に対して課する特別土地保有税の課税標準） — https://japanlaw.org/ja/local-tax-act/art-622/par-2 · https://japanlaw.org/l/325AC0000000226/art-622/par-2 - 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 --- ## 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