Article 352Fixed Assets Tax Imposed on Buildings Held in Unit Ownership
第三百五十二条（区分所有に係る家屋に対して課する固定資産税）
With respect to fixed assets tax imposed on a building held in unit ownership, the unit owner prescribed in Article 2, paragraph (2) of the Act on Building Unit Ownership relating to an exclusively-owned area prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership of the building held in unit ownership (hereinafter in this Article and the following Article referred to as "exclusively-owned area") (hereinafter referred to as "unit owner" in relation to fixed assets tax) is, notwithstanding Article 10-2, paragraph (1), obligated to pay, as the fixed assets tax of each unit owner relating to the building held in unit ownership, the amount obtained by apportioning the fixed assets tax amount relating to the building held in unit ownership by the ratio of the floor areas of exclusively-owned areas calculated in accordance with the rules of Article 14, paragraphs (1) through (3) of the Act on Building Unit Ownership (where there are significant differences in the ceiling height of exclusively-owned areas, the degree of ancillary equipment or other matters specified by Order of the Ministry of Internal Affairs and Communications, the ratio corrected in accordance with those differences as provided by Order of the Ministry of Internal Affairs and Communications).
区分所有に係る家屋に対して課する固定資産税については、当該区分所有に係る家屋の建物の区分所有等に関する法律第二条第三項に規定する専有部分（以下この条及び次条において「専有部分」という。）に係る同法第二条第二項に規定する区分所有者（以下固定資産税について「区分所有者」という。）は、第十条の二第一項の規定にかかわらず、当該区分所有に係る家屋に係る固定資産税額を同法第十四条第一項から第三項までの規定の例により算定した専有部分の床面積の割合（専有部分の天井の高さ、附帯設備の程度その他総務省令で定める事項について著しい差違がある場合には、その差違に応じて総務省令で定めるところにより当該割合を補正した割合）により按分した額を、当該各区分所有者の当該区分所有に係る家屋に係る固定資産税として納付する義務を負う。
With respect to fixed assets tax imposed on those buildings held in unit ownership that are buildings prescribed in Article 20, paragraph (1), item (i) of the Building Standards Act, have exclusively-owned areas used for human residence on multiple floors, and have two or more such exclusively-owned areas (hereinafter in this paragraph referred to as "high-rise residential building"), the unit owner relating to an exclusively-owned area of the high-rise residential building is, notwithstanding Article 10-2, paragraph (1) and the preceding paragraph, obligated to pay, as the fixed assets tax of each unit owner relating to the high-rise residential building, the amount obtained by apportioning the fixed assets tax amount relating to the high-rise residential building, according to the category of exclusively-owned area set out in the following items, by the ratio of the floor area of the exclusively-owned area specified in the relevant item to the total floor area of all exclusively-owned areas of the high-rise residential building (where there are significant differences in the ceiling height of exclusively-owned areas, the degree of ancillary equipment or other matters specified by Order of the Ministry of Internal Affairs and Communications, the ratio corrected in accordance with those differences as provided by Order of the Ministry of Internal Affairs and Communications).
区分所有に係る家屋のうち、建築基準法第二十条第一項第一号に規定する建築物であつて、複数の階に人の居住の用に供する専有部分を有し、かつ、当該専有部分の個数が二個以上のもの（以下この項において「居住用超高層建築物」という。）に対して課する固定資産税については、当該居住用超高層建築物の専有部分に係る区分所有者は、第十条の二第一項及び前項の規定にかかわらず、当該居住用超高層建築物に係る固定資産税額を、次の各号に掲げる専有部分の区分に応じ、当該各号に定める専有部分の床面積の当該居住用超高層建築物の全ての専有部分の床面積の合計に対する割合（専有部分の天井の高さ、附帯設備の程度その他総務省令で定める事項について著しい差違がある場合には、その差違に応じて総務省令で定めるところにより当該割合を補正した割合）により按分した額を、当該各区分所有者の当該居住用超高層建築物に係る固定資産税として納付する義務を負う。
Exclusively-owned area used for human residence: the floor area of the exclusively-owned area (where the unit owner relating to the exclusively-owned area owns a partial common element prescribed in Article 3 of the Act on Building Unit Ownership (excluding one that is an attached building) that has floor area, the floor area of the exclusively-owned area including the floor area of that partial common element, calculated in accordance with the rules of Article 14, paragraphs (2) and (3) of the Act on Building Unit Ownership; the same applies in the following item) corrected, as provided by Order of the Ministry of Internal Affairs and Communications, in consideration of trends in transaction prices for each floor of high-rise residential buildings nationwide
Exclusively-owned area other than that set out in the preceding item: the floor area of the exclusively-owned area
With respect to the common element prescribed in Article 2, paragraph (4) of the Act on Building Unit Ownership (hereinafter in this paragraph and the following Article referred to as "common element") of a building held in unit ownership that is owned by a unit owner or administrator under bylaws under Article 11, paragraph (2) or Article 27, paragraph (1) of the Act on Building Unit Ownership (including those deemed to be such under Article 88, paragraph (4) of the Urban Renewal Act), the preceding two paragraphs apply by deeming the common element to belong to the co-ownership of all unit owners of exclusively-owned areas of the building (for a partial common element prescribed in Article 3 of the Act on Building Unit Ownership, all unit owners under the proviso to Article 11, paragraph (1) of the Act on Building Unit Ownership).
建物の区分所有等に関する法律第十一条第二項又は第二十七条第一項の規定による規約（都市再開発法第八十八条第四項の規定によりみなされるものを含む。）により区分所有者又は管理者が所有する当該区分所有に係る家屋の建物の区分所有等に関する法律第二条第四項に規定する共用部分（以下この項及び次条において「共用部分」という。）については、当該共用部分を当該家屋の専有部分に係る区分所有者全員（同法第三条に規定する一部共用部分については、同法第十一条第一項ただし書の区分所有者全員）の共有に属するものとみなして、前二項の規定を適用する。
Read this with the articles around it
building held in unit ownershipmachine translation
「区分所有に係る家屋」
A building to which an exclusive portion (専有部分) under Article 2, paragraph 3 of the Act on Building Unit Ownership belongs, including an annexed building made a common element (共用部分) under Article 4, paragraph 2 of that Act.
Short name set inArticle 341, paragraph (1), item (xii)
exclusively-owned areamachine translation
「専有部分」
An exclusively-owned area as Article 2, paragraph 3 of the Act on Building Unit Ownership defines it: a part of a building that is the subject of unit ownership (区分所有権).
Short name set inArticle 352, paragraph (1)· applies only in this article and in Article 352-2
high-rise residential buildingmachine translation
「居住用超高層建築物」
A building under unit ownership of the kind Article 20, paragraph 1, item 1 of the Building Standards Act names that has exclusively-owned areas (専有部分) for living in on several floors, two or more of them; its tax is divided among the owners by floor area adjusted as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides.
Short name set inArticle 352, paragraph (2)· applies only in this paragraph
common elementmachine translation
「共用部分」
A common element (共用部分) as defined in Article 2, paragraph 4 of the Act on Building Unit Ownership: a part of a building other than its exclusive parts (専有部分), an attachment to the building not belonging to an exclusive part, or an annex building made a common element by the rules (規約) under Article 4, paragraph 2 of that Act.
Short name set inArticle 352, paragraph (3)· applies only in this paragraph and in Article 352-2