Fixed assets tax is imposed on fixed assets by the municipality in which those fixed assets are located.
固定資産税は、固定資産に対し、当該固定資産所在の市町村において課する。
With regard to vessels, vehicles and other similar articles among depreciable assets, except where Article 389, paragraph (1), item (i) applies, the municipality in which their principal mooring place or place of storage is located is the municipality referred to in the preceding paragraph, and where the principal mooring place of a vessel is unknown, the municipality in which a mooring place is located and which has the port of registry is deemed to be the municipality in which the principal mooring place is located.
償却資産のうち船舶、車両その他これらに類する物件については、第三百八十九条第一項第一号の規定の適用がある場合を除き、その主たる定けい場又は定置場所在の市町村を前項の市町村とし、船舶についてその主たる定けい場が不明である場合においては、定けい場所在の市町村で船籍港があるものを主たる定けい場所在の市町村とみなす。
Where there has been a sale of depreciable assets and the seller retains ownership of those depreciable assets, for the purposes of the assessment and collection of fixed assets tax, those depreciable assets are deemed to be property co-owned by the seller and the buyer.
償却資産に係る売買があつた場合において売主が当該償却資産の所有権を留保しているときは、固定資産税の賦課徴収については、当該償却資産は、売主及び買主の共有物とみなす。
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