# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十一条 (Article 71) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - 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: 第七十一条 (Article 71)（地価税の課税の停止） — address `art-71` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-71 - 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. --- ### 第七十一条（地価税の課税の停止） — Suspension of Imposition of Land Value Tax caption: machine translation, not official art-71 · https://japanlaw.org/ja/special-taxation-measures-act/art-71 · https://japanlaw.org/l/332AC0000000026/art-71 **第一項** 平成十年以後の各年の課税時期（地価税法第二条第四号に規定する課税時期をいう。以下この章において同じ。）において、個人又は法人（同条第七号に規定する人格のない社団等を含む。）が有する土地等（同条第一号に規定する土地等をいう。以下この章において同じ。）については、同法の規定にかかわらず、当分の間、地価税を課さない。 art-71/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/art-71/par-1 With regard to land, etc. (meaning land, etc. prescribed in Article 2, item (i) of the Land-holding Tax Act; the same applies hereinafter in this Chapter) held by an individual or a corporation (including an association or foundation without juridical personality prescribed in item (vii) of that Article) as of the taxation date (meaning the taxation date prescribed in item (iv) of that Article; the same applies hereinafter in this Chapter) of each year from 1998 onward, land value tax is not imposed for the time being, notwithstanding the provisions of that Act. machine translation, not official --- ## Cites - art-71/par-1: 地価税法第二条第四号 → e-Gov law 403AC0000000069, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection - art-71/par-1: 同条第七号 → e-Gov law 403AC0000000069, 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — not held in this collection - art-71/par-1: 同条第一号 → e-Gov law 403AC0000000069, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第三十七条の十二第七項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-7 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-222, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07