The standard tax rate of fixed assets tax imposed by a prefecture on large-scale depreciable assets is 1.4 percent.
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standard tax ratemachine translation
「標準税率」
The tax rate a local government (地方団体) should normally use when it levies a tax, which it need not follow where it finds this necessary for its finances or other reasons, and which the Minister for Internal Affairs and Communications (総務大臣) uses as the basis for calculating standard fiscal revenue (基準財政収入額) when setting the amounts of local allocation tax (地方交付税).
Defined inArticle 1, paragraph (1), item (v)· applies throughout the law
large-scale depreciable assetsmachine translation
「大規模の償却資産」
Depreciable assets (償却資産) owned by one taxpayer in a municipality other than a city designated under Article 252-19, paragraph 1 of the Local Autonomy Act, whose total value for fixed assets tax (固定資産税) exceeds the amount the table in Article 349-4, paragraph 1 sets for a municipality of its population; the municipality's tax on them is levied on a base set by that table rather than on their full value.
Short name set inArticle 349-4, paragraph (1)