# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十一条の十四 (Article 71-14) - 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: 第七十一条の十四 (Article 71-14)（公開空地等に係る土地等についての課税価格の計算の特例） — address `art-71-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-71-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-71-14 - 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. --- ### 第七十一条の十四（公開空地等に係る土地等についての課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Land, etc. Relating to Public Open Spaces, etc. caption: machine translation, not official art-71-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-14 · https://japanlaw.org/l/332AC0000000026/art-71-14 **第一項** 課税時期において次の各号のいずれかに該当する土地等については、地価税法第六条から第八条まで及び附則第三条第二項の規定並びに第七十一条の二から第七十一条の六までの規定により地価税が非課税とされるもの並びに同法第十七条の規定及び第七十一条の七から第七十一条の十二までの規定に該当するものを除き、同法第十六条に規定する地価税の課税価格に算入すべき価額は、当該土地等の価額の三分の二に相当する金額とする。 art-71-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1 With regard to land, etc. that falls under any of the following items as of the taxation date, excluding land, etc. that is exempt from land value tax under the provisions of Articles 6 through 8 and Article 3, paragraph (2) of the Supplementary Provisions of the Land-holding Tax Act and the provisions of Articles 71-2 through 71-6, and land, etc. that falls under the provisions of Article 17 of that Act and the provisions of Articles 71-7 through 71-12, the value to be included in the taxable value of land value tax prescribed in Article 16 of that Act is the amount equivalent to two-thirds of the value of that land, etc.: machine translation, not official **一** 建築基準法第五十九条の二第一項の規定による許可を受けて建築された建築物で政令で定めるものの用に供されている土地等のうち公開空地（日常一般に開放されている空地で政令で定めるものをいう。以下この号において同じ。）に係る土地等（当該土地等が公開空地以外の用にも供されているときは、当該土地等のうち当該公開空地以外の用に供されている部分として政令で定める部分を除く。） art-71-14/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1/item-1 land, etc. relating to public open space (meaning open space specified by Cabinet Order that is open to the general public on a daily basis; the same applies hereinafter in this item), out of land, etc. used for a building specified by Cabinet Order that has been constructed with the permission under the provisions of Article 59-2, paragraph (1) of the Building Standards Act (excluding, in the case where that land, etc. is also used for purposes other than public open space, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that public open space); machine translation, not official **二** 都市計画法第四条第一項に規定する都市計画に定められた同法第八条第一項第四号に掲げる特定街区の区域内に建築された建築物で政令で定めるものの用に供されている土地等のうち有効空地（当該特定街区の区域の環境の整備に有効であり、かつ、公衆の使用することができる空地で政令で定めるものをいう。以下この号において同じ。）に係る土地等（当該土地等が有効空地以外の用にも供されているときは、当該土地等のうち当該有効空地以外の用に供されている部分として政令で定める部分を除く。） art-71-14/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1/item-2 land, etc. relating to effective open space (meaning open space specified by Cabinet Order that is effective for the improvement of the environment of the area of that specified block and that can be used by the public; the same applies hereinafter in this item), out of land, etc. used for a building specified by Cabinet Order that has been constructed within the area of a specified block listed in Article 8, paragraph (1), item (iv) of the City Planning Act that is specified in a city plan prescribed in Article 4, paragraph (1) of that Act (excluding, in the case where that land, etc. is also used for purposes other than effective open space, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that effective open space). machine translation, not official **第二項** 前条第二項の規定は、前項の規定の適用がある場合について準用する。この場合において、同条第二項中「租税特別措置法第七十一条の十三第一項（環境施設の用に供されている土地等についての課税価格の計算の特例）」とあるのは、「租税特別措置法第七十一条の十四第一項（公開空地等に係る土地等についての課税価格の計算の特例）」と読み替えるものとする。 art-71-14/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-2 The provisions of paragraph (2) of the preceding Article apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "Article 71-13, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Environmental Facilities) of the Act on Special Measures Concerning Taxation" in paragraph (2) of that Article is deemed to be replaced with "Article 71-14, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Relating to Public Open Spaces, etc.) of the Act on Special Measures Concerning Taxation". machine translation, not official **第三項** 第七十一条の七第五項及び第六項の規定は、第一項の規定を適用する場合について準用する。 art-71-14/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-3 The provisions of Article 71-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied. machine translation, not official --- ## Cites - art-71-14/par-1: 地価税法第六条 → e-Gov law 403AC0000000069, 第六条 (Article 6), art-6 — not held in this collection - art-71-14/par-1: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection - art-71-14/par-1: 同法第十七条 → e-Gov law 403AC0000000069, 第十七条 (Article 17), art-17 — not held in this collection - art-71-14/par-1: 同法第十六条 → e-Gov law 403AC0000000069, 第十六条 (Article 16), art-16 — not held in this collection - art-71-14/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の四 (Article 71-4), art-71-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-4 · https://japanlaw.org/l/332AC0000000026/art-71-4 - art-71-14/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の十 (Article 71-10), art-71-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-10 · https://japanlaw.org/l/332AC0000000026/art-71-10 - art-71-14/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の七 (Article 71-7), art-71-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-7 · https://japanlaw.org/l/332AC0000000026/art-71-7 - art-71-14/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-5 · https://japanlaw.org/l/332AC0000000026/art-71-5 - art-71-14/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の十一 (Article 71-11), art-71-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-11 · https://japanlaw.org/l/332AC0000000026/art-71-11 - art-71-14/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-2 · https://japanlaw.org/l/332AC0000000026/art-71-2 - art-71-14/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の三 (Article 71-3), art-71-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-3 · https://japanlaw.org/l/332AC0000000026/art-71-3 - art-71-14/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の十二 (Article 71-12), art-71-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-12 · https://japanlaw.org/l/332AC0000000026/art-71-12 - art-71-14/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の八 (Article 71-8), art-71-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-8 · https://japanlaw.org/l/332AC0000000026/art-71-8 - art-71-14/par-1: 第七十一条の七から第七十一条の十二まで → 租税特別措置法 第七十一条の九 (Article 71-9), art-71-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-9 · https://japanlaw.org/l/332AC0000000026/art-71-9 - art-71-14/par-1: 第七十一条の二から第七十一条の六まで → 租税特別措置法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-6 · https://japanlaw.org/l/332AC0000000026/art-71-6 - art-71-14/par-1/item-1: 建築基準法第五十九条の二第一項 → e-Gov law 325AC0000000201, 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — not held in this collection - art-71-14/par-1/item-1: この号 → 租税特別措置法 第七十一条の十四第一項第一号 (Article 71-14, paragraph (1), item (i)), art-71-14/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1/item-1 - art-71-14/par-1/item-2: 都市計画法第四条第一項 → e-Gov law 343AC0000000100, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - art-71-14/par-1/item-2: 同法第八条第一項第四号 → e-Gov law 343AC0000000100, 第八条第一項第四号 (Article 8, paragraph (1), item (iv)), art-8/par-1/item-4 — not held in this collection - art-71-14/par-1/item-2: この号 → 租税特別措置法 第七十一条の十四第一項第二号 (Article 71-14, paragraph (1), item (ii)), art-71-14/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1/item-2 - art-71-14/par-2: 前項 → 租税特別措置法 第七十一条の十四第一項 (Article 71-14, paragraph (1)), art-71-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1 - art-71-14/par-2: 前条第二項 → 租税特別措置法 第七十一条の十三第二項 (Article 71-13, paragraph (2)), art-71-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-2 - art-71-14/par-2: 租税特別措置法第七十一条の十三第一項 → 租税特別措置法 第七十一条の十三第一項 (Article 71-13, paragraph (1)), art-71-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-1 - art-71-14/par-3: 第一項 → 租税特別措置法 第七十一条の十四第一項 (Article 71-14, paragraph (1)), art-71-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1 - art-71-14/par-3: 第六項 → 租税特別措置法 第七十一条の七第六項 (Article 71-7, paragraph (6)), art-71-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-6 - art-71-14/par-3: 第七十一条の七第五項 → 租税特別措置法 第七十一条の七第五項 (Article 71-7, paragraph (5)), art-71-7/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十一条の十四第一項第一号（公開空地等に係る土地等についての課税価格の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1/item-1 - 租税特別措置法 第七十一条の十四第一項第二号（公開空地等に係る土地等についての課税価格の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1/item-2 - 租税特別措置法 第七十一条の十四第二項（公開空地等に係る土地等についての課税価格の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-2 - 租税特別措置法 第七十一条の十四第三項（公開空地等に係る土地等についての課税価格の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-3 --- ## 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-20261007T211206-224, 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