Local Tax Act

With regard to the application of Article 73-14, paragraph (1) in the case where a dwellingIn the case where the new construction of a house that is a certified long-life quality housinghouse prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) is newly built on or before March 31, 2031, in (excluding a house in a specified area prescribed in Article 73-14, paragraph (1)) is carried out during the period from April 1, 2029 to March 31, 2031, with regard to the application of Article 73-14, paragraph (1), the phrase "the dwelling has been constructed" construction of a house" in that paragraph is deemed to be replaced with "the dwelling new construction of a house that is a certified long-life quality housinghouse prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) has been newly built", the phrase "In calculating", "for the calculation of the tax base of real property acquisition tax imposed on the acquisition of a dwelling" is deemed to be replaced with "In calculating that house" with "for the calculation of the tax base of real property acquisition tax imposed on the acquisition of a dwellingthat house, only where that acquisition is made on or before during the period from April 1, 2029 to March 31, 2031", and the phrase "12,000,000 yen" is deemed to be replaced with "13,000,000 yen".

The tax base of the fixed assets tax imposed on equipment specified by Order of the Ministry of Internal Affairs and Communications for securingensuring evacuation and preventing inundation at the time ofduring floods, stormwater inundation or storm surgesoverflow or high tides in an underground mall, etc. prescribed in Article 15, paragraph (1), item (iv), (a) of the Flood Control Act (Act No. 193 of 1949) (limited to one located within athe flood inundation assumedexpected area prescribed in Article 14, paragraph (1) (limited to the part relatingpertaining to item (i)) or paragraph (2) (limited to the part relatingpertaining to item (i)) of that Act that is designated by the Minister of Land, Infrastructure, Transport and Tourism or a prefectural governor pursuant to those provisions, athe stormwater overflow inundation assumedexpected area prescribed in Article 14-2, paragraph (1) (limited to the part relatingpertaining to item (i)) or paragraph (2) (limited to the part relatingpertaining to item (i)) of that Act that is designated by a prefectural governor or the mayor of a municipality pursuant to those provisions, or a storm surgethe high tide inundation assumedexpected area prescribed in Article 14-3, paragraph (1) (limited to the part relatingpertaining to item (i)) of that Act that is designated by a prefectural governor pursuant to that paragraph; hereinafter in this paragraph the same applies) that the owner or administrator of that underground mall, etc.the same applies in this paragraph) that was acquired during the period from April 1, 2017 to March 31, 2029 by the owner or administrator of that underground mall, etc. (limited to thoseequipment stated in the plan prepared by that owner or administrator pursuant to Article 15-2, paragraph (1) of that Act) is, notwithstanding Article 349-2, limited to thesolely for fixed assets tax for five fiscal years counting from the fiscal year forin which fixed assets tax comes to beis newly imposed on that equipment, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that equipment by the ratio determinedproportion specified by Municipal Ordinance within the range of one-half or more and five-sixths or less, taking two-thirds into consideration (into account two-thirds (two-thirds where that equipment is subject to Article 389, two-thirdsthe application of Article 389).

rainwater storage and infiltration facilities specified by Order of the Ministry of Internal Affairs and Communications that a certified business operator prescribed in Article 15 2, paragraph (6) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (Act No. 77 of 2003) installed based on the certified plan that are specified by Order of the Ministry of Internal Affairs and Communications and that a certified business operator prescribed in that Article, being rainwater storage and infiltration facilities prescribed in Article 2, paragraph (6) of that Act 15 of that Act has installed in accordance with the certified plan prescribed in that Article;

With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that wasA municipality is to reduce, for fixed assets tax imposed on dwellings newly built during the period from April 1, 20222029 to March 31, 2031 (meaning, for a building held in unit ownership, a buildinghouse having an exclusively-owned area specified by Cabinet Order among the exclusively-owned areas used for residence prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership (hereinafter in this Article through Article 15-9-3 of the Supplementary Provisions referred to as "exclusively-owned areasarea"), and for a house other than a building held in unit ownership, a house specified by Cabinet Order among the houses used for residence; hereinafter the same applies hereinafter in this Article through Article 15-8, Article 15-9, paragraph (1) and Article 15-9-2, paragraph (1) of the Supplementary Provisions) (excluding, where, in relation to a notification under Article 88, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction concerning the new construction of a dwelling, a person who received a recommendation under Article 88, paragraph (3) of that Act (hereinafter in this paragraph referred to as a "recommendation") has been publicly announced under ) (excluding the following dwellings (excluding a dwelling for which, at the time of the building confirmation for that dwelling, the entire land on which the dwelling was to be built was outside the areas listed in item (i), (a) through (e), or, within an urbanization control area prescribed in Article 887, paragraph (5)(1) of that Act as not having complied with the recommendation, a dwelling newly built without complying with the recommendation (limited to one of which the whole or a part of the land used as its site is included in the area prescribed in Article 88, paragraph (5) of that Act); the City Planning Act (referred to as the "urbanization control area" in item (ii)), outside the areas listed in item (ii), (a) or (b)); hereinafter the same applies hereinafter in this Article), a municipality is to reduce and the following Article) that are specified by Cabinet Order, except where the provisions of the following paragraph, paragraph (1) or (2) of the following Article or Article 15-8 of the Supplementary Provisions applies, limited to theapply, solely for fixed assets tax for three fiscal years counting from the fiscal year forin which fixed assets tax comes to beis newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership (meaning a dwelling that is a building held in unit ownership; hereinafter the same applies hereinafter in this Article through Article 15-8 of the Supplementary Provisions), the totalsum of the amounts calculated for each unit owner, as provided by Cabinet Order, as the tax amount relatingpertaining to the part to which this paragraph applies, and; for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwellingand other dwellings specified by Cabinet Order), the amount calculated, as provided by Cabinet Order, as the tax amount relatingpertaining to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling.

a dwelling located within the following areas (including a dwelling part of which is within the following areas, and excluding a dwelling newly built by rebuilding a dwelling, specified by Cabinet Order, among those that the owner, the owner's spouse or a relative of the owner within the second degree of kinship uses or used as residence and for which the period specified by Cabinet Order as the period of that use is five years or more):

an area designated as a disaster hazard area under Article 39, paragraph (1) of the Building Standards Act that is specified by Order of the Ministry of Internal Affairs and Communications;

a landslide prevention area under Article 3, paragraph (1) of the Landslide Prevention Act;

a steep slope failure hazard area under Article 3, paragraph (1) of the Act on Prevention of Disasters Caused by Steep Slope Failure;

a sediment disaster special warning area under Article 9, paragraph (1) of the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas;

a flood damage prevention area under Article 56, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities.

a dwelling located within the following areas of an urbanization control area (including a dwelling part of which is within the area listed in (a), and excluding a dwelling newly built by rebuilding and a dwelling used as residence by a person engaged in agriculture, forestry or fishing):

a sediment disaster warning area under Article 7, paragraph (1) of the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas;

an inundation expected area prescribed in Article 15, paragraph (1), item (iv) of the Flood Control Act that is specified by Order of the Ministry of Internal Affairs and Communications.

With regard to the A municipality is to reduce, for fixed assets tax imposed on a dwellingdwellings specified by Cabinet Order that is aare medium- and high-rise fireproof buildingbuildings (meaning a buildingbuildings whose specified principal structural parts prescribed in Article 2, item (ix)-2, (a) of the Building Standards Act are of fireproof structure, or a buildingconstruction, or buildings falling under either (a) or (b) of item (ix)-3 of that Article, having that have three or more stories above ground (meaning the number of stories above ground calculated as provided by Cabinet Order); the same applies in paragraph (2) of the following Article) newly built during the period from April 1, 20242029 to March 31, 2031, a municipality is to reduce, except whereexcept where the provisions of paragraph (1) or (2) of the following Article or Article 15-8 of the Supplementary Provisions applies, limited to theapply, solely for fixed assets tax for five fiscal years counting from the fiscal year forin which fixed assets tax comes to beis newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership, the totalsum of the amounts calculated for each unit owner, as provided by Cabinet Order, as the tax amount relatingpertaining to the part to which this paragraph applies, and; for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwellingand other dwellings specified by Cabinet Order), the amount calculated, as provided by Cabinet Order, as the tax amount relatingpertaining to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling.

With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that is a certified long-life quality dwelling prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (hereinafter in this Article and Article 15-9-2 of the Supplementary Provisions referred to as a "certified long-life quality dwelling") newly built during the period from the date of enforcement of that ActApril 1, 2029 to March 31, 2031, a municipality is to reduce, except where the following paragraph or the following Article applies, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership, the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwelling specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling.

With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that is a medium- and high-rise fireproof building among the certified long-life quality dwellings newly built during the period from the date of enforcement of the Act on the Promotion of Long-Life Quality HousingApril 1, 2029 to March 31, 2031, a municipality is to reduce, except where paragraph (1), (3) or (4) of the following Article applies, limited to the fixed assets tax for seven fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership, the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwelling specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling.

The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions set forth in Article 1, item (viii), and for real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern.

The provisions of Article 73-24, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions set forth in Article 1, item (viii), and for real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern.

The provisions of Article 11, paragraph (8) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions set forth in Article 1, item (viii), and for real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern.

For the fixed assets tax imposed on a house prescribed in Article 15-6, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (viii) (hereinafter in the following paragraph through paragraph (13) referred to as the "Item 8 Former Act") that was newly built during the period from April 1, 2022 to March 31, 2029, the provisions then in force continue to govern.

For the fixed assets tax imposed on a house prescribed in Article 15-6, paragraph (2) of the Supplementary Provisions of the Item 8 Former Act that was newly built during the period from April 1, 2024 to March 31, 2029, the provisions then in force continue to govern.

For the fixed assets tax imposed on a house prescribed in Article 15-7, paragraph (1) of the Supplementary Provisions of the Item 8 Former Act that was newly built during the period from the date of enforcement of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) to March 31, 2029, the provisions then in force continue to govern.

For the fixed assets tax imposed on a house prescribed in Article 15-7, paragraph (2) of the Supplementary Provisions of the Item 8 Former Act that was newly built during the period from the date of enforcement of the Act on the Promotion of Long-Life Quality Housing to March 31, 2029, the provisions then in force continue to govern.