Supplementary Provisions, Article 16Special Provisions on Matters to Be Stated in the Tax Details Statement for the Amount of Fixed Assets Tax
第十六条（固定資産税の税額に係る課税明細書の記載事項の特例）
In addition to what is provided for in Article 364, paragraph (3) or (4) or Article 15-4 of the Supplementary Provisions, with regard to land or a house subject to the provisions of Articles 15-6 through 15-11 of the Supplementary Provisions, a municipality must state in the tax details statement for fixed assets tax the amount of tax reduced under those provisions.
市町村は、第三百六十四条第三項若しくは第四項又は附則第十五条の四に定めるもののほか、附則第十五条の六から第十五条の十一までの規定の適用を受ける土地又は家屋については、これらの規定により減額する税額を固定資産税の課税明細書に記載しなければならない。
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)
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)