Section 6 City Planning Tax
第六節 都市計画税
Article 702Object of Taxation, etc. of City Planning Tax
第七百二条（都市計画税の課税客体等）
A municipality may, in order to defray the expenses of city planning projects carried out under the City Planning Act or land readjustment projects carried out under the Land Readjustment Act, impose city planning tax on the owners of land and houses located within an urbanization promotion area prescribed in Article 7, paragraph (1) of the City Planning Act (where city planning concerning the area division prescribed in that paragraph has not been established for the city planning area, an area, being the whole or a part of the city planning area, specified by Municipal Ordinance) of the area of the municipality that has been designated as a city planning area pursuant to Article 5 of the City Planning Act (hereinafter in this paragraph referred to as the "city planning area"), with the price of that land or house as the tax base. The same applies to land and houses located within an area specified by Municipal Ordinance of the urbanization control areas, where there are special circumstances under which, in the city planning area, not imposing city planning tax on the owners of land and houses located within an urbanization control area prescribed in Article 7, paragraph (1) of the City Planning Act is found to significantly upset the balance with imposing city planning tax on the owners of land and houses located within the urbanization promotion area.
市町村は、都市計画法に基づいて行う都市計画事業又は土地区画整理法に基づいて行う土地区画整理事業に要する費用に充てるため、当該市町村の区域で都市計画法第五条の規定により都市計画区域として指定されたもの（以下この項において「都市計画区域」という。）のうち同法第七条第一項に規定する市街化区域（当該都市計画区域について同項に規定する区域区分に関する都市計画が定められていない場合には、当該都市計画区域の全部又は一部の区域で条例で定める区域）内に所在する土地及び家屋に対し、その価格を課税標準として、当該土地又は家屋の所有者に都市計画税を課することができる。当該都市計画区域のうち同項に規定する市街化調整区域内に所在する土地及び家屋の所有者に対して都市計画税を課さないことが当該市街化区域内に所在する土地及び家屋の所有者に対して都市計画税を課することとの均衡を著しく失すると認められる特別の事情がある場合には、当該市街化調整区域のうち条例で定める区域内に所在する土地及び家屋についても、同様とする。
The "price" in the preceding paragraph means the price that is to be the tax base for fixed assets tax relating to that land or house (for land or a house subject to the application of Article 349-3, paragraphs (9) through (11), paragraphs (21) through (23), paragraph (25), paragraphs (27) through (30), paragraph (32) or paragraph (33), the amount obtained by multiplying that price by the rate specified in the relevant paragraph), and the "owner" in the preceding paragraph means a person who is treated as, or deemed to be, the owner under Article 343 (excluding paragraphs (3), (9) and (10)) with regard to the fixed assets tax relating to that land or house.
前項の「価格」とは、当該土地又は家屋に係る固定資産税の課税標準となるべき価格（第三百四十九条の三第九項から第十一項まで、第二十一項から第二十三項まで、第二十五項、第二十七項から第三十項まで、第三十二項又は第三十三項の規定の適用を受ける土地又は家屋にあつては、その価格にそれぞれ当該各項に定める率を乗じて得た額）をいい、前項の「所有者」とは、当該土地又は家屋に係る固定資産税について第三百四十三条（第三項、第九項及び第十項を除く。）において所有者とされ、又は所有者とみなされる者をいう。
Article 702-2Scope of Exemption from City Planning Tax
第七百二条の二（都市計画税の非課税の範囲）
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.
Article 702-3Special Provisions on the Tax Base of City Planning Tax for Residential Land, etc.
第七百二条の三（住宅用地等に対する都市計画税の課税標準の特例）
The tax base of the city planning tax imposed on land subject to the application of Article 349-3-2, paragraph (1) or Article 349-3-3, paragraph (1) (including where applied mutatis mutandis under Article 349-3-3, paragraph (2), and where applied with terms replaced pursuant to Article 349-3-3, paragraph (3) (including as applied mutatis mutandis under Article 349-3-3, paragraph (4)); the same applies in the following paragraph) is, notwithstanding Article 702, paragraph (1), two-thirds of the price that is to be the tax base of the city planning tax relating to that land.
第三百四十九条の三の二第一項又は第三百四十九条の三の三第一項（同条第二項において準用する場合及び同条第三項（同条第四項において準用する場合を含む。）の規定により読み替えて適用される場合を含む。次項において同じ。）の規定の適用を受ける土地に対して課する都市計画税の課税標準は、第七百二条第一項の規定にかかわらず、当該土地に係る都市計画税の課税標準となるべき価格の三分の二の額とする。
The tax base of the city planning tax imposed on land subject to the application of Article 349-3-2, paragraph (2), or of Article 349-3-2, paragraph (2) as applied with terms replaced pursuant to Article 349-3-3, paragraph (1), is, notwithstanding Article 702, paragraph (1) and the preceding paragraph, one-third of the price that is to be the tax base of the city planning tax relating to that land.
第三百四十九条の三の二第二項の規定又は第三百四十九条の三の三第一項の規定により読み替えて適用される第三百四十九条の三の二第二項の規定の適用を受ける土地に対して課する都市計画税の課税標準は、第七百二条第一項及び前項の規定にかかわらず、当該土地に係る都市計画税の課税標準となるべき価格の三分の一の額とする。
Article 702-4Tax Rate of City Planning Tax
第七百二条の四（都市計画税の税率）
The tax rate of city planning tax may not exceed 0.3 percent.
都市計画税の税率は、百分の〇・三を超えることができない。
第七百二条の四の二（震災等により滅失等した家屋に代わる家屋等に対する都市計画税の減額）
With respect to the city planning tax imposed on a house acquired or rebuilt, where the owner of a house (including, where the house is property in co-ownership, a person holding a share in it) lost or damaged by an earthquake, storm, flood, fire or other disaster (hereinafter in this Article referred to as "earthquake or other disaster"), or any other person specified by Cabinet Order, has, within an area specified by Cabinet Order, during the period from the date of occurrence of that earthquake or other disaster until the day on which four years have elapsed counting from March 31 of the year following the year in which that date falls, acquired a house that the mayor of the municipality finds to replace the lost or damaged house, or rebuilt the damaged house, a municipality is to, as provided by Cabinet Order, reduce, only for the city planning tax for four fiscal years beginning with the fiscal year for which January 1 of the year following the year in which falls the day on which that house was acquired or rebuilt (where that house has been rebuilt twice or more on or after the date of occurrence of that earthquake or other disaster, the day on which it was first rebuilt; the same applies hereinafter in this Article) (or that day, if the day on which that house was acquired or rebuilt is January 1) is the assessment date, an amount equivalent to one-half of the amount calculated as provided by Cabinet Order as the tax amount for the portion of the city planning tax amount relating to that house to which this Article applies (where that house is a building held in unit ownership or is property in co-ownership, the total of the amounts calculated as provided by Cabinet Order for each unit owner (meaning a unit owner prescribed in Article 2, paragraph (2) of the Act on Building Unit Ownership) or each co-owner as the tax amount for the portion to which this Article applies), from the city planning tax amount relating to that house.
市町村は、震災、風水害、火災その他の災害（以下この条において「震災等」という。）により滅失し、又は損壊した家屋の所有者（当該家屋が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、政令で定める区域内に当該震災等の発生した日から同日の属する年の翌年の三月三十一日から起算して四年を経過する日までの間に、当該滅失し、若しくは損壊した家屋に代わるものと市町村長が認める家屋を取得し、又は当該損壊した家屋を改築した場合における当該取得され、又は改築された家屋に対して課する都市計画税については、当該家屋が取得され、又は改築された日（当該家屋が当該震災等の発生した日以後において二回以上改築された場合には、その最初に改築された日。以下この条において同じ。）の属する年の翌年の一月一日（当該家屋が取得され、又は改築された日が一月一日である場合には、同日）を賦課期日とする年度から四年度分の都市計画税に限り、政令で定めるところにより、当該家屋に係る都市計画税額のうち、この条の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額（当該家屋が区分所有に係る家屋である場合又は共有物である家屋である場合には、この条の規定の適用を受ける部分に係る税額として各区分所有者（建物の区分所有等に関する法律第二条第二項に規定する区分所有者をいう。）又は各共有者ごとに政令で定めるところにより算定した額の合算額）の二分の一に相当する額を当該家屋に係る都市計画税額から減額するものとする。
Article 702-5Tax Agent for City Planning Tax
第七百二条の五（都市計画税の納税管理人）
The tax agent for fixed assets tax appointed under Article 355, paragraph (1) must handle all matters relating to tax payment as the tax agent for city planning tax relating to the person liable for tax in question.
第三百五十五条第一項の規定により定められた固定資産税の納税管理人は、当該納税義務者に係る都市計画税の納税管理人として、納税に関する一切の事項を処理しなければならない。
Article 702-6Assessment Date of City Planning Tax
第七百二条の六（都市計画税の賦課期日）
The assessment date of city planning tax is January 1 of the year containing the first day of the fiscal year in question.
都市計画税の賦課期日は、当該年度の初日の属する年の一月一日とする。
Article 702-7Payment Periods of City Planning Tax
第七百二条の七（都市計画税の納期）
The payment periods of city planning tax are to be specified by the Municipal Ordinance of the municipality within April, July, December and February; provided, however, that where there are special circumstances, payment periods different from these may be specified.
都市計画税の納期は、四月、七月、十二月及び二月中において、当該市町村の条例で定める。ただし、特別の事情がある場合においては、これと異なる納期を定めることができる。
With respect to city planning tax for which the city planning tax amount (where fixed assets tax is collected together under the first sentence of paragraph (1) of the following Article, the total of the city planning tax amount and the fixed assets tax amount) is not more than the amount specified by Municipal Ordinance of the municipality, the municipality may collect the whole amount in any one of the payment periods specified under the preceding paragraph.
Article 702-8Assessment and Collection, etc. of City Planning Tax
第七百二条の八（都市計画税の賦課徴収等）
The assessment and collection of city planning tax is to be carried out in accordance with the rules for the assessment and collection of fixed assets tax and, except where there are special circumstances, is to be carried out together with the assessment and collection of fixed assets tax. In this case, for the calculation of interest on refund under Article 17-4, a monetary incentive for payment before the payment period under Article 365, paragraph (2), or a delinquency charge under Article 368 or Article 369, the provisions of the relevant Articles are to be applied on the basis of the total of the city planning tax amount and the fixed assets tax amount.
都市計画税の賦課徴収は、固定資産税の賦課徴収の例によるものとし、特別の事情がある場合を除くほか、固定資産税の賦課徴収とあわせて行うものとする。この場合において、第十七条の四の規定に基く還付加算金、第三百六十五条第二項の規定に基く納期前の納付に対する報奨金又は第三百六十八条若しくは第三百六十九条の規定に基く延滞金の計算については、都市計画税及び固定資産税の額の合算額によつて当該各条の規定を適用するものとする。
A petition for correction, a request for review and the filing of an action concerning the assessment and collection of city planning tax are to be governed by the rules for a petition for correction, a request for review and the filing of an action concerning the assessment and collection of fixed assets tax.
都市計画税の賦課徴収に関する修正の申出及び審査請求並びに出訴については、固定資産税の賦課徴収に関する修正の申出及び審査請求並びに出訴の例によるものとする。
A person liable for city planning tax is to pay the local government levies relating to city planning tax in accordance with the rules for the payment of local government levies relating to fixed assets tax and, except where there are special circumstances, must pay them together with the local government levies relating to fixed assets tax.
都市計画税の納税義務者は、都市計画税に係る地方団体の徴収金を、固定資産税に係る地方団体の徴収金の納付の例により納付するものとし、特別の事情がある場合を除くほか、固定資産税に係る地方団体の徴収金とあわせて納付しなければならない。
Where city planning tax is assessed and collected together with fixed assets tax under the first sentence of paragraph (1), when local government levies relating to city planning tax and fixed assets tax have been paid, payment is deemed to have been made of the local government levies relating to city planning tax or fixed assets tax in the amounts equivalent to the amounts obtained by apportioning the amount paid, less the demand fee and the expenses for the delinquent tax collection procedure, between the city planning tax amount and the fixed assets tax amount.
Where city planning tax is assessed and collected together with fixed assets tax under the first sentence of paragraph (1), the tax notices, notices of change of due date for payment, demand letters and other documents used in the assessment and collection of that city planning tax are to be prepared together with those documents used in the assessment and collection of fixed assets tax.
Where city planning tax is assessed and collected together with fixed assets tax under the first sentence of paragraph (1), when the mayor of the municipality has extended the due date for payment of that fixed assets tax, the due date for payment of the city planning tax relating to the taxpayer in question is also deemed to have been extended by the same period.
第一項前段の規定によつて都市計画税を固定資産税とあわせて賦課徴収する場合において、市町村長が当該固定資産税の納期限を延長したときは、当該納税者に係る都市計画税の納期限についても、同一期間延長されたものとする。
Where city planning tax is assessed and collected together with fixed assets tax under the first sentence of paragraph (1), when the mayor of the municipality has reduced or exempted fixed assets tax or the amount of delinquency charge relating to that fixed assets tax under Article 367, Article 368, paragraph (3) or Article 369, paragraph (2), the city planning tax relating to the taxpayer in question or the amount of delinquency charge relating to that city planning tax is also deemed to have been reduced or exempted at the same rate as the ratio of the amount reduced or exempted to that fixed assets tax or the amount of delinquency charge relating to that fixed assets tax.
第一項前段の規定によつて都市計画税を固定資産税とあわせて賦課徴収する場合において、市町村長が第三百六十七条、第三百六十八条第三項又は第三百六十九条第二項の規定によつて固定資産税又は当該固定資産税に係る延滞金額を減免したときは、当該納税者に係る都市計画税又は当該都市計画税に係る延滞金額についても、当該固定資産税又は当該固定資産税に係る延滞金額に対する減免額の割合と同じ割合によつて減免されたものとする。
The provisions of Article 358 and Articles 374 to 376 apply mutatis mutandis to city planning tax assessed and collected under paragraph (1) in accordance with the rules for the assessment and collection of fixed assets tax.
第三百五十八条、第三百七十四条から第三百七十六条までの規定は、第一項の規定によつて固定資産税の賦課徴収の例により賦課徴収を行う都市計画税について準用する。
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
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
interest on refundmachine translation
「還付加算金」
Interest the head of a local government (地方団体の長) adds when refunding an overpayment or payment by mistake (過誤納金) or applying it to other sums, at 7.3% a year for the days from the day after a date Article 17-4, paragraph 1 sets for each kind of overpayment until the refund is decided or the sum applied.
Short name set inArticle 17-4, paragraph (1)
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)
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)
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)
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)
city planning areamachine translation
「都市計画区域」
The part of a municipality's area designated as a city planning area under Article 5 of the City Planning Act.
Short name set inArticle 702, paragraph (1)· applies only in this paragraph
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)
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)
earthquake or other disastermachine translation
「震災等」
An earthquake, storm or flood damage (風水害), fire or other disaster.
Short name set inArticle 702-4-2, paragraph (1)· applies only in this article
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.
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.