Fixed assets tax must be collected by the method of ordinary collection.
固定資産税の徴収については、普通徴収の方法によらなければならない。
The tax base amount to be stated in the tax notice delivered to a taxpayer when fixed assets tax is to be collected is the value of land, houses and depreciable assets and the total of those values.
When a municipality is to collect fixed assets tax imposed on land or houses, it must, as provided by Order of the Ministry of Internal Affairs and Communications, deliver to the taxpayer a document stating the matters specified in each of the following items according to the category of fixed assets tax set out in the relevant item (hereinafter referred to as "tax details statement").
市町村は、土地又は家屋に対して課する固定資産税を徴収しようとする場合には、総務省令で定めるところにより、次の各号に掲げる固定資産税の区分に応じ、当該各号に定める事項を記載した文書（以下「課税明細書」という。）を当該納税者に交付しなければならない。
Fixed assets tax imposed on land: the location, lot number, land category and area registered for the land in the land tax ledgers, etc., and the price relating to fixed assets tax for the relevant fiscal year
Fixed assets tax imposed on houses: the location, house number, type, structure and floor area registered for the house in the house tax ledger, etc., and the price relating to fixed assets tax for the relevant fiscal year
In addition to the matters specified in the items of the preceding paragraph, for land or houses to which Article 349-3 or Article 349-3-2 applies, a municipality must state in the tax details statement the amount obtained by multiplying the price of the land under paragraph (3), item (i), or the price of the house under item (ii) of that paragraph, by the rate prescribed in Article 349-3 or Article 349-3-2, respectively.
市町村は、前項各号に定める事項のほか、第三百四十九条の三又は第三百四十九条の三の二の規定の適用を受ける土地又は家屋については、当該土地の前項第一号の価格又は当該家屋の同項第二号の価格にそれぞれ第三百四十九条の三又は第三百四十九条の三の二の規定に定める率を乗じて得た金額を課税明細書に記載しなければならない。
With respect to fixed assets tax imposed on the fixed assets listed in the items of Article 389, paragraph (1) (excluding mobile depreciable assets or movable depreciable assets specified by Order of the Ministry of Internal Affairs and Communications), if the notice under Article 389, paragraph (1) concerning the fixed assets has not been given by the deadline for delivery of the tax notice under paragraph (2) because the person who is to make a report concerning the fixed assets under Article 394 did not report by the time limit prescribed in that Article, or for other unavoidable reasons, a municipality may collect the fixed assets tax for the fixed assets in each payment period, limited to fixed assets tax to be collected in the payment periods arriving up to the day on which the notice is given, within the range of the amount obtained by dividing, by the number of payment periods of the relevant fiscal year, the amount provisionally calculated with the price that was the tax base of fixed assets tax for the previous fiscal year for the fixed assets (for fixed assets to which Article 349-3, Article 349-3-2 or Article 349-3-4 applies, the amount obtained by multiplying the price of the fixed assets by the respective rates prescribed in those provisions, and for depreciable assets to which Article 349-4 or Article 349-5 applies, the amount that the municipality should have made the tax base of fixed assets tax for the previous fiscal year under those provisions; the same applies in paragraph (8), item (i)) as the tax base (hereinafter in this Article and paragraph (1) of the following Article referred to as "provisionally calculated tax"). However, the total of the amount that may be collected may not exceed an amount equivalent to one-half of the provisionally calculated tax.
市町村は、第三百八十九条第一項各号に掲げる固定資産（移動性償却資産又は可動性償却資産で総務省令で定めるものを除く。）に対して課する固定資産税については、当該固定資産について第三百九十四条の規定に基づいて申告すべき者が同条に規定する期限までに申告しなかつたことその他やむを得ない理由があることにより第二項の納税通知書の交付期限までに当該固定資産に係る第三百八十九条第一項の規定による通知が行われなかつた場合には、当該通知が行われる日までの間に到来する納期において徴収すべき固定資産税に限り、当該固定資産に係る前年度の固定資産税の課税標準である価格（第三百四十九条の三、第三百四十九条の三の二又は第三百四十九条の三の四の規定の適用を受ける固定資産にあつては、当該固定資産の価格にそれぞれこれらの規定に定める率を乗じて得た額とし、第三百四十九条の四又は第三百四十九条の五の規定の適用を受ける償却資産にあつては、これらの規定により当該市町村が前年度の固定資産税の課税標準とすべき額とする。第八項第一号において同じ。）を課税標準として仮に算定した額（以下この条及び次条第一項において「仮算定税額」という。）を当該年度の納期の数で除して得た額の範囲内において、当該固定資産に係る固定資産税をそれぞれの納期において徴収することができる。ただし、当該徴収することができる額の総額は、仮算定税額の二分の一に相当する額を超えることができない。
If, after assessing fixed assets tax under the preceding paragraph, notice under Article 389, paragraph (1) has been given and the fixed assets tax amount already assessed falls short of the fixed assets tax amount for the relevant fiscal year calculated on the basis of that notice (hereinafter in this paragraph and paragraph (8), item (ii) referred to as "finally computed tax amount"), a municipality must collect the shortfall in the payment period arriving on or after the day on which the notice was given, and if the fixed assets tax amount already collected exceeds the finally computed tax amount, must, in accordance with the rules of Article 17 or Article 17-2, refund the overpaid amount or appropriate it to the local government levies unpaid by the person liable for tax.
When a municipality collects fixed assets tax under paragraph (5), the tax notice delivered to the taxpayer must, notwithstanding paragraph (2), be delivered separately from the one for fixed assets other than the fixed assets referred to in paragraph (5). In this case, the fixed assets tax imposed on the fixed assets referred to in that paragraph and the fixed assets tax imposed on fixed assets other than those fixed assets are each regarded as a single local tax for the purpose of applying Article 20-4-2.
In the tax notice referred to in the preceding paragraph, the matters set out in the following items and other necessary matters must be stated as provided by Order of the Ministry of Internal Affairs and Communications.
That the tax base amount and tax amount of the fixed assets referred to in paragraph (5) stated in the tax notice are, respectively, the price that was the tax base of fixed assets tax for the previous fiscal year for those fixed assets and the tax amount provisionally calculated with that price as the tax base.
That, if the provisionally calculated tax already assessed falls short of the finally computed tax amount, the shortfall will be collected in the payment period arriving on or after the day on which notice under Article 389, paragraph (1) was given, and, if the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount will be refunded or appropriated to the local government levies unpaid by the person liable for tax.
既に賦課した仮算定税額が本算定税額に満たない場合には、第三百八十九条第一項の規定による通知が行われた日以後の納期において、その不足税額を徴収し、既に徴収した仮算定税額が本算定税額を超える場合には、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。
The tax notice referred to in paragraph (2) or (7) or the tax details statement referred to in paragraph (3) must be delivered to the taxpayer no later than 10 days before the due date for payment.
When assessing and collecting fixed assets tax, a municipality may assess and collect together the city planning tax relating to the taxpayer.
市町村は、固定資産税を賦課し、及び徴収する場合には、当該納税者に係る都市計画税を併せて賦課し、及び徴収することができる。
Read this with the articles around it
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
ordinary collectionmachine translation
「普通徴収」
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
Defined inArticle 1, paragraph (1), item (vii)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
land tax ledgers, etc.machine translation
「土地課税台帳等」
The land tax ledger (土地課税台帳) or the supplementary land tax ledger (土地補充課税台帳), in which the value of land for fixed assets tax (固定資産税) is entered.
Short name set inArticle 349, paragraph (1)
house tax ledger, etc.machine translation
「家屋課税台帳等」
The house tax ledger (家屋課税台帳) or the supplementary house tax ledger (家屋補充課税台帳), in which houses and their values for fixed assets tax (固定資産税) are registered.
Short name set inArticle 349, paragraph (1)
pricemachine translation
「価格」
For land or a building (家屋), its price on the assessment date (賦課期日) of the base year (基準年度) registered in the land or building tax ledgers (土地課税台帳等, 家屋課税台帳等), or the price set by comparison with it under the provisos and paragraphs of Article 349 that Article 349-3, paragraph 9 lists; for depreciable assets (償却資産), its price on the assessment date registered in the depreciable assets tax ledger (償却資産課税台帳).
Defined inArticle 349-3, paragraph (9)
tax details statementmachine translation
「課税明細書」
The document a municipality must give a taxpayer when collecting fixed assets tax (固定資産税) on land or a building, stating what the tax register records: for land, its location, lot number, land category, area and value for the year's tax, and for a building, its location, building number, type, structure, floor area and value for the year's tax.
Short name set inArticle 364, paragraph (3)
provisionally calculated taxmachine translation
「仮算定税額」
Where the notice of the value of an asset listed in Article 389, paragraph 1 has not been given by the deadline for the tax notice because no return was filed or for another unavoidable reason, the fixed assets tax (固定資産税) on it calculated provisionally on its previous year's taxable price (multiplied by the rates of Articles 349-3, 349-3-2 or 349-3-4, or replaced by the amount of Articles 349-4 or 349-5, where those apply), of which the municipality may collect up to half in the instalments falling due before the notice is given.
Short name set inArticle 364, paragraph (5)· applies only in this article and in Article 364-2, paragraph (1)
finally computed tax amountmachine translation
「本算定税額」
In Article 364, paragraph 6 and paragraph 8, item 2, the year's fixed assets tax (固定資産税) on assets listed in Article 389, paragraph 1, computed on the basis of the notice under that paragraph given after the municipality levied the tax provisionally under Article 364, paragraph 5.
Short name set inArticle 364, paragraph (6)· applies only in this paragraph and in Article 364, paragraph (8), item (ii)
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)