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Supplementary Provisions, Article 19Special Provisions on Fixed Assets Tax on Farmland for Each Fiscal Year from Fiscal Year 2024 through Fiscal Year 2026

第十九条(農地に対して課する令和六年度から令和八年度までの各年度分の固定資産税の特例)

The amount of fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for farmland is, where the fixed assets tax amount for that fiscal year for that farmland exceeds the fixed assets tax amount (hereinafter referred to as the "adjusted fixed assets tax amount for farmland") calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that farmland, the amount obtained by multiplying the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year for that farmland (where that farmland is farmland subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that tax base by the rates prescribed in those provisions) by the burden adjustment rate set forth in the right-hand column of the following table according to the category of burden level for that fiscal year of that farmland set forth in the left-hand column of that table, the adjusted fixed assets tax amount for farmland.

Category of burden levelBurden adjustment rate
0.9 or more1.025
0.8 or more and less than 0.91.05
0.7 or more and less than 0.81.075
less than 0.71.1

農地に係る令和六年度から令和八年度までの各年度分の固定資産税の額は、当該農地に係る当該年度分の固定資産税額が、当該農地に係る当該年度分の固定資産税に係る前年度分の固定資産税の課税標準額(当該農地が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける農地であるときは、当該課税標準額にこれらの規定に定める率を乗じて得た額)に、当該農地の当該年度の次の表の上欄に掲げる負担水準の区分に応じ、同表の下欄に掲げる負担調整率を乗じて得た額を当該農地に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額(以下「農地調整固定資産税額」という。)を超える場合には、当該農地調整固定資産税額とする。

負担水準の区分負担調整率
〇・九以上のもの一・〇二五
〇・八以上〇・九未満のもの一・〇五
〇・七以上〇・八未満のもの一・〇七五
〇・七未満のもの一・一

The provisions of Article 18, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of the previous fiscal year's fixed assets tax in the preceding paragraph. In this case, in Article 18, paragraph (6) of the Supplementary Provisions, "paragraphs (1) and (4)" is deemed to be replaced with "Article 19, paragraph (1) of the Supplementary Provisions", and "building land, etc." is deemed to be replaced with "farmland".

附則第十八条第六項の規定は、前項の前年度分の固定資産税の課税標準額について準用する。この場合において、同条第六項中「第一項及び第四項」とあるのは「附則第十九条第一項」と、「宅地等」とあるのは「農地」と読み替えるものとする。

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