Article 168-14 (Criteria for Determining Land Not Deemed Non-business Use Land Due to Unavoidable Circumstances, etc.)

Land that falls under any of the following subparagraphs, pursuant to Article 104-3(2) of the Act, shall be deemed not to fall under any of the subparagraphs of Article 104-3(1) of the Act for the period prescribed in each respective subparagraph, and its classification as non-business use land (hereinafter referred to as "non-business use land") pursuant to the same paragraph shall be determined: <Amended by Act No. 9407, Feb. 22, 2008; Act No. 9455, Feb. 29, 2008; Act No. 9510, Feb. 4, 2009; Act No. 17854, Jan. 5, 2021; Act No. 18958, May 7, 2024; Act No. 19774, Dec. 30, 2025> 1. Land whose use is prohibited or restricted by laws or regulations after its acquisition: The period during which use is prohibited or restricted. 2. Land within a protected area designated under the 「Act on the Preservation and Utilization of Cultural Heritage」 or the 「Act on the Preservation and Utilization of Natural Heritage」 after its acquisition: The period during which it is designated as a protected area. 3. Land falling under subparagraphs 1 and 2, which was inherited: The period calculated according to subparagraphs 1 and 2 from the date of commencement of inheritance. 4. Land falling under unavoidable circumstances prescribed by the Minister of Economy and Finance by considering legal restrictions due to public interest, corporate restructuring, or unavoidable reasons, the status of the land, the reason for acquisition, or its usage situation: The period prescribed by the Minister of Economy and Finance.

Pursuant to Article 104-3(2) of the Act, land falling under any of the following subparagraphs shall not be deemed non-business use land: <Amended by Act No. 8977, Feb. 9, 2006; Act No. 9455, Feb. 29, 2008; Act No. 9789, Oct. 7, 2008; Act No. 9890, Dec. 31, 2008; Act No. 9510, Feb. 4, 2009; Act No. 11651, Feb. 15, 2013; Act No. 12319, Feb. 21, 2014; Act No. 17854, Jan. 5, 2021; Act No. 17975, May 4, 2021; Act No. 19774, Dec. 30, 2025> 1. Farmland, forest land, and ranch land inherited before December 31, 2006, and transferred by December 31, 2009. 1-2. Farmland, forest land, and ranch land that a lineal ascendant or spouse has personally cultivated while residing in the location of the land as prescribed by the Minister of Economy and Finance for 8 years or more, and which is inherited or gifted from such lineal ascendant or spouse. However, land within a city area (excluding green areas and restricted development zones) under the 「Act on the Planning and Utilization of National Territory」 at the time of transfer shall be excluded. 2. Farmland, forest land, and ranch land owned for 20 years or more before December 31, 2006, and transferred by December 31, 2009. 3. Land that is purchased through negotiation or expropriated in accordance with the 「Act on Acquisition and Compensation for Public Works, etc.」 and other Acts, and falls under any of the following categories: a. Land where the project approval notice date is before December 31, 2006. b. Land where the acquisition date (in the case of inherited land, the date the deceased acquired the land, and in the case of applying Article 97-2(1) of the Act, the date the gifting spouse or lineal ascendant or descendant acquired the asset) is 5 years prior to the project approval notice date. 4. Farmland falling under subparagraph 1 (b) of Article 104-3(1) of the Act, and which falls under any of the following categories: a. Farmland owned by a clan (limited to that acquired before December 31, 2005). b. Farmland acquired by inheritance and transferred within 5 years from the date of commencement of inheritance. 5. Land falling under unavoidable circumstances prescribed by the Minister of Economy and Finance by considering legal restrictions due to public interest, corporate restructuring, or unavoidable reasons, the status of the land, the reason for acquisition, or its usage situation.