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Wikipedia definition
1. Land value taxA land value tax (or site valuation tax) is a levy on the unimproved value of land. It is an ad valorem tax on land that disregards the value of buildings, personal property and other improvements. A land value tax (LVT) is different from other property taxes, because these are taxes on the whole value of real estate: the combination of land, buildings, and improvements to the site.
Read “Land value tax” on English Wikipedia
Read “地価税” on Japanese Wikipedia
Read “Land value tax” on DBpedia

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