# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十一条の九 (Article 71-9) - 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: 第七十一条の九 (Article 71-9)（障害者を雇用する事業所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） — address `art-71-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-71-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-71-9 - 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. --- ### 第七十一条の九（障害者を雇用する事業所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） — Special Provisions on Calculation of Taxable Value for Land, etc. Used for Business Establishments Employing Persons with Disabilities caption: machine translation, not official art-71-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-9 · https://japanlaw.org/l/332AC0000000026/art-71-9 **第一項** 障害者を雇用する工場その他の事業所で、課税時期において、その障害者雇用割合が百分の二十五以上であり、かつ、その雇用障害者数が政令で定める数以上であるものの用に供されている土地等（当該土地等が当該事業所の用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事業所の用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ものとし、当該事業所として使用されている建物等が貸し付けられているものであるときは専ら当該事業所として使用されている建物等で政令で定めるものの用に供されている土地等に限る。）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第七十一条の七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二分の一に相当する金額とする。 art-71-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-1 With regard to land, etc. used for a factory or other business establishment employing persons with a disability for which, as of the taxation date, the ratio of employees with disabilities is 25 percent or more and the number of employees with disabilities is the number specified by Cabinet Order or more (excluding, in the case where that land, etc. is also used for purposes other than that business establishment, the part of that land, etc. specified by Cabinet Order as the part used for purposes other than that business establishment, and limited, in the case where the buildings, etc. used as that business establishment are leased, to land, etc. used for buildings, etc. specified by Cabinet Order that are used exclusively as that business establishment), 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 71-7, 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 one half of the value of that land, etc. machine translation, not official **第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 art-71-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2 In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items: machine translation, not official **一** 障害者　精神又は身体に障害がある者で政令で定めるものをいう。 art-71-9/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2/item-1 "person with a disability" means a person with a mental or physical disability who is specified by Cabinet Order; machine translation, not official **二** 障害者雇用割合　課税時期における常時雇用する従業員の総数に対する雇用障害者数の割合として政令で定めるところにより計算した割合をいう。 art-71-9/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2/item-2 "ratio of employees with disabilities" means the ratio calculated pursuant to the provisions of Cabinet Order as the ratio of the number of employees with disabilities to the total number of regularly employed employees as of the taxation date; machine translation, not official **三** 雇用障害者数　課税時期における常時雇用する障害者の数（当該障害者のうちに障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第二条第三号に規定する重度身体障害者又は同条第五号に規定する重度知的障害者（以下この号において「重度の障害者」という。）がある場合には、当該重度の障害者の数を加算した数）と通常の従業員よりも労働時間が短い重度の障害者である従業員の数を合計した数として政令で定める数をいう。 art-71-9/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2/item-3 "number of employees with disabilities" means the number specified by Cabinet Order as the sum of the number of persons with a disability regularly employed as of the taxation date (or, in the case where those persons with a disability include persons with severe physical disabilities prescribed in Article 2, item (iii) of the Act to Facilitate the Employment of Persons with Disabilities (Act No. 123 of 1960) or persons with severe intellectual disabilities prescribed in item (v) of that Article (referred to as "persons with a severe disability" in this item), the number obtained by adding the number of those persons with a severe disability) and the number of employees who are persons with a severe disability whose working hours are shorter than those of ordinary employees. machine translation, not official **第三項** 前条第三項の規定は、第一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、同条第三項中「租税特別措置法第七十一条の八第一項又は第二項（旅客会社が有す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九第一項（障害者を雇用する事業所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）」と読み替えるものとする。 art-71-9/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-3 The provisions of paragraph (3) of the preceding Article apply mutatis mutandis in the case where the provisions of paragraph (1) apply. In this case, the phrase "Article 71-8, paragraph (1) or (2) (Special Provisions on Calculation of Taxable Value for Land, etc. Held by Passenger Railway Companies) of the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article is deemed to be replaced with "Article 71-9, paragraph (1) (Special Provisions on Calculation of Taxable Value for Land, etc. Used for Business Establishments Employing Persons with Disabilities) of the Act on Special Measures Concerning Taxation". machine translation, not official **第四項** 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-71-9/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-4 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-71-9/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-71-9/par-1: 第八条 → e-Gov law 403AC0000000069, 第八条 (Article 8), art-8 — not held in this collection - art-71-9/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-71-9/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-71-9/par-1: 第七十一条の七 → 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-71-9/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-71-9/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-71-9/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-71-9/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-71-9/par-2: この条 → 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-71-9/par-2/item-3: 障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第二条第三号 → e-Gov law 335AC0000000123, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection - art-71-9/par-2/item-3: 同条第五号 → e-Gov law 335AC0000000123, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection - art-71-9/par-2/item-3: この号 → 租税特別措置法 第七十一条の九第二項第三号 (Article 71-9, paragraph (2), item (iii)), art-71-9/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2/item-3 - art-71-9/par-3: 前条第三項 → 租税特別措置法 第七十一条の八第三項 (Article 71-8, paragraph (3)), art-71-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-3 - art-71-9/par-3: 第一項 → 租税特別措置法 第七十一条の九第一項 (Article 71-9, paragraph (1)), art-71-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-1 - art-71-9/par-3: 租税特別措置法第七十一条の八第一項 → 租税特別措置法 第七十一条の八第一項 (Article 71-8, paragraph (1)), art-71-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-1 - art-71-9/par-3: 第二項 → 租税特別措置法 第七十一条の八第二項 (Article 71-8, paragraph (2)), art-71-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-8/par-2 - art-71-9/par-4: 第一項 → 租税特別措置法 第七十一条の九第一項 (Article 71-9, paragraph (1)), art-71-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-1 - art-71-9/par-4: 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-71-9/par-4: 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 8 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十一条の九第二項（障害者を雇用する事業所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） — https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2 - 租税特別措置法 第七十一条の九第二項第三号（障害者を雇用する事業所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） — https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-2/item-3 - 租税特別措置法 第七十一条の九第三項（障害者を雇用する事業所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） — https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-3 - 租税特別措置法 第七十一条の九第四項（障害者を雇用する事業所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） — https://japanlaw.org/ja/special-taxation-measures-act/art-71-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-71-9/par-4 - 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） — https://japanlaw.org/ja/special-taxation-measures-act/art-71-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-13/par-1 - 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） — https://japanlaw.org/ja/special-taxation-measures-act/art-71-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-14/par-1 - 租税特別措置法 第七十一条の十五第一項（特定の地区施設等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） — https://japanlaw.org/ja/special-taxation-measures-act/art-71-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-15/par-1 - 租税特別措置法 第七十一条の十六第一項（特定の放送用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） — https://japanlaw.org/ja/special-taxation-measures-act/art-71-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-16/par-1 --- ## 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-20261007T211206-223, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-224, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-005, 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