# 地方税法 / Local Tax Act — 第六百二十四条 (Article 624) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-624. 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: 第六百二十四条 (Article 624)（遊休土地に対して課する特別土地保有税の税額） — address `art-624` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-624 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-624 - 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. --- ### 第六百二十四条（遊休土地に対して課する特別土地保有税の税額） — Amount of Special Land Holding Tax Imposed on Idle Land caption: machine translation, not official art-624 · https://japanlaw.org/ja/local-tax-act/art-624 · https://japanlaw.org/l/325AC0000000226/art-624 **第一項** 遊休土地に対して課する特別土地保有税の税額は、次条第二項の課税標準額に前条の税率を乗じて得た額から、同項の遊休土地である土地に対して第三百四十二条及び第三百四十三条の規定により市町村が課すべき当該年度分の固定資産税の課税標準となるべき価格に百分の一・四を乗じて得た額の合計額（当該遊休土地である土地のうちに土地に対して課する特別土地保有税が課される土地がある場合にあつては、当該合計額に当該土地に対して第五百八十五条の規定により市町村が課すべき当該年度分の第五百九十六条に規定する第五百九十九条第一項第一号の特別土地保有税の税額の合計額を加えた額）を控除した額とする。 art-624/par-1 · https://japanlaw.org/ja/local-tax-act/art-624/par-1 · https://japanlaw.org/l/325AC0000000226/art-624/par-1 The amount of the special land holding tax imposed on idle land is the amount obtained by deducting, from the amount obtained by multiplying the tax base amount referred to in paragraph (2) of the following Article by the tax rate under the preceding Article, the total of the amounts obtained by multiplying by 1.4/100 the price that is to be the tax base of the fixed assets tax for that fiscal year that the municipality is to impose under Articles 342 and 343 on the land that is idle land referred to in that paragraph (where, among the land that is idle land, there is land on which special land holding tax imposed on land is levied, the amount obtained by adding to that total the total amount of the special land holding tax under Article 599, paragraph (1), item (i) prescribed in Article 596 for that fiscal year that the municipality is to impose on that land under Article 585). machine translation, not official --- ## Cites - art-624/par-1: 次条第二項 → 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-624/par-1: 前条 → 地方税法 第六百二十三条 (Article 623), art-623 — https://japanlaw.org/ja/local-tax-act/art-623 · https://japanlaw.org/l/325AC0000000226/art-623 - art-624/par-1: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/local-tax-act/art-342 · https://japanlaw.org/l/325AC0000000226/art-342 - art-624/par-1: 第三百四十三条 → 地方税法 第三百四十三条 (Article 343), art-343 — https://japanlaw.org/ja/local-tax-act/art-343 · https://japanlaw.org/l/325AC0000000226/art-343 - art-624/par-1: 第五百八十五条 → 地方税法 第五百八十五条 (Article 585), art-585 — https://japanlaw.org/ja/local-tax-act/art-585 · https://japanlaw.org/l/325AC0000000226/art-585 - art-624/par-1: 第五百九十六条 → 地方税法 第五百九十六条 (Article 596), art-596 — https://japanlaw.org/ja/local-tax-act/art-596 · https://japanlaw.org/l/325AC0000000226/art-596 - art-624/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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 附則第三十一条の三第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-153, 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