Local Tax Act

The tax base of fixed assets tax or city planning tax imposed on the facilities or equipmentstructures set forth in the following items that a comprehensive efficiency business certified truck relay transport operator , etc. prescribed in Article 629-7, paragraph (1)(2) of the Act on Improving the Efficiency of Distribution of Goods (Act No. 85 of 2005) (hereinafter in this paragraph referred to as a "comprehensive efficiency business operator") has acquired, during the period from April 1, 2024 through March 31, 2028, through the distribution operations comprehensive efficiency project referred to as a "certified truck relay transport operator, etc." in item (i)) has acquired, during the period from the date of enforcement of the Act Partially Amending the Act on Improving the Efficiency of Distribution of Goods (Act No. 21 of 2026) through March 31, 2028, for use in the truck relay transport business listed in Article 429-2, item (ii) of thatthe Act carried out under the comprehensive efficiency plan prescribed in Article 6, paragraph (1) of that Acton Improving the Efficiency of Distribution of Goods carried out under the certified truck relay transport implementation plan prescribed in that paragraph is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), solely for fixed assets tax or city planning tax for five fiscal years from the fiscal year in which fixed assets tax or city planning tax is newly imposed on those fixed assets, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on those fixed assets by the proportion specified in the relevant item.

a warehouse specified by Cabinet Order that contributes to the sophistication of distribution functions and labor saving in distribution operations and that has been newly built or expanded by a comprehensive efficiency business operator that is a warehouse operator prescribed in Article 7, paragraph (1) of the Warehousing Business Act (including a corporation specified by Cabinet Order established for the purpose of constructing a warehouse for use by a warehouse operator prescribed in that paragraph) (for an expanded warehouse, limited to the expanded portion): 1/2specified truck relay transport facilities listed in Article 29-2, item (i) of the Act on Improving the Efficiency of Distribution of Goods that a certified truck relay transport operator, etc. has newly constructed or expanded and that are specified by Cabinet Order (for expanded specified truck relay transport facilities, limited to the expanded portion; referred to as "item 1 facilities" in the following item): one-half;

mechanical equipment specified by Cabinet Order that is attached to the warehouse prescribed in the preceding item: 3/4 (1/2 for such mechanical equipmentstructures attached to item 1 facilities that isare specified by Cabinet Order as contributing to the smooth receiving and shipping of goods): three-fourths.

The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (xi) of the Supplementary Provisions that were acquired during the period from April 1, 2024 to the day before the date of enforcement of the provisions set forth in that item.

The provisions then in force continue to govern city planning tax imposed on facilities prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (xi) of the Supplementary Provisions that were acquired during the period from April 1, 2024 to the day before the date of enforcement of the provisions set forth in that item.