Supplementary Provisions, Article 11-6Special Provisions on Determination of the Price of Real Property
第十一条の六（不動産の価格の決定の特例）
Where the prefectural governor determines the price of real property pursuant to Article 73-14, paragraph (7), (9) or (10), Article 73-21, paragraph (2), Article 73-27-3, paragraph (1) or Article 11, paragraph (1) of the Supplementary Provisions, and that real property is land to which Article 17-2, paragraph (1) or (2) of the Supplementary Provisions applies, with regard to the application of Article 73-14, paragraph (7), (9) or (10), Article 73-21, paragraph (2), Article 73-27-3, paragraph (1), Article 11, paragraph (1) of the Supplementary Provisions or paragraph (3) of the preceding Article, the phrase "fixed asset valuation standards" in those provisions is deemed to be replaced with "fixed asset valuation standards and the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions".
第七十三条の十四第七項、第九項若しくは第十項、第七十三条の二十一第二項、第七十三条の二十七の三第一項又は附則第十一条第一項の規定により道府県知事が不動産の価格を決定する場合において、当該不動産が附則第十七条の二第一項又は第二項の規定の適用を受ける土地であるときにおける第七十三条の十四第七項、第九項若しくは第十項、第七十三条の二十一第二項、第七十三条の二十七の三第一項、附則第十一条第一項又は前条第三項の規定の適用については、これらの規定中「固定資産評価基準」とあるのは、「固定資産評価基準及び附則第十七条の二第一項に規定する修正基準」と読み替えるものとする。
fixed asset valuation standardsmachine translation
「固定資産評価基準」
The standards for valuing fixed assets (固定資産) and the method and procedure for carrying out valuations, which the Minister for Internal Affairs and Communications (総務大臣) sets and publishes by public notice (告示).
Short name set inArticle 388, paragraph (1)
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)
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)
adjustment standardsmachine translation
「修正基準」
The standards the Minister for Internal Affairs and Communications (総務大臣) sets under Article 17-2, paragraph 1 of the supplementary provisions (附則) for adjusting land prices for fiscal 2025 and 2026 fixed assets tax (固定資産税) where land prices have fallen.
Short name set inSupplementary Provisions, Article 17-2, paragraph (1)