A municipality may not impose city planning tax on the State, tax-exempt incorporated administrative agencies, national university corporations, etc., the Japan Pension Service, the Fukushima Institute for Research, Education and Innovation and the Japan Institute for Health Security, or on a prefecture, municipality, special ward, union of these, property ward, special merger district or local incorporated administrative agency.
In addition to what is provided in the preceding paragraph, a municipality may not impose city planning tax on land or a house on which fixed assets tax may not be imposed under Article 348, paragraphs (2) through (5), paragraph (7) or paragraph (9), or Article 351.
national university corporations, etc.machine translation
「国立大学法人等」
National university corporations (国立大学法人) and inter-university research institute corporations (大学共同利用機関法人).
Defined inArticle 25, paragraph (1), item (i)
tax-exempt incorporated administrative agencymachine translation
「非課税独立行政法人」
An incorporated administrative agency (独立行政法人) whose capital is by law wholly contributed by the State, or a similar one, all of whose operations were taken over from the State and which the Minister for Internal Affairs and Communications (総務大臣) has designated.
Defined inArticle 25, paragraph (1), item (i)
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)
special ward
特別区
A ward (区) of a metropolis (都) (Local Autonomy Act, Article 281, paragraph (1)). Today the only special wards are the 23 wards of Tokyo. A special ward is a basic local government in its own right: it does, in general, the work a city, town or village (市町村) does elsewhere, apart from what the metropolis does across all the wards as one (Article 281-2, paragraph (2)). Where a law or order gives a city (市) work to do, its provisions on that work also apply to a special ward, for the work the ward does (Article 281, paragraph (2), and Article 283, paragraph (2)); a Cabinet Order (政令) can make special rules where they cannot apply as they stand (Article 283, paragraph (3)).
Written by AI using Local Autonomy Act, Arts. 281, 281-2, 283 as a reference.