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Article 349-2Tax Base of Fixed Assets Tax Imposed on Depreciable Assets
第三百四十九条の二（償却資産に対して課する固定資産税の課税標準）
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pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)