special land-holding tax
A specific tax levied on land ownership in Japan, primarily a legal and administrative term.
The special land-holding tax is imposed when one owns land above a certain size.
固定資産税 is a general property tax on land, buildings, and depreciable assets, while 特別土地保有税 is a separate, additional tax specifically targeting land holdings.
Compound of 特別 (special), 土地 (land), 保有 (holding/possession), and 税 (tax). The term is a direct description of its function.