Supplementary Provisions, Article 24Special Provisions on Reassessment of Assessed Amounts Based on Revision of the Price, etc. of Fixed Assets
第二十四条（固定資産の価格等の修正に基づく賦課額の更正の特例）
Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies, the provisions of Article 420 or Article 435, paragraph (2) do not apply to building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area subject to adjustment, except where, as a result of a revision of the price, etc. registered in the land tax ledgers, etc. made pursuant to Article 419, paragraph (2) or Article 435, paragraph (1), that building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area subject to adjustment comes to be no longer subject to Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions, or where there is a change in the adjusted fixed assets tax amount for building land, etc., the frozen fixed assets tax amount for commercial land, etc., the adjusted fixed assets tax amount for commercial land, etc., the adjusted fixed assets tax amount for farmland or the adjusted fixed assets tax on farmland in an urbanization promotion area pertaining to that building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area subject to adjustment.
附則第十八条、第十九条第一項又は第十九条の四の規定の適用を受ける土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に限り、第四百二十条又は第四百三十五条第二項の規定は、調整対象宅地等、調整対象農地又は調整対象市街化区域農地については、第四百十九条第二項又は第四百三十五条第一項の規定によつて土地課税台帳等に登録された価格等の修正が行われたことにより、当該調整対象宅地等、調整対象農地若しくは調整対象市街化区域農地が附則第十八条、第十九条第一項若しくは第十九条の四の規定の適用を受けないこととなる場合又は当該調整対象宅地等、調整対象農地若しくは調整対象市街化区域農地に係る宅地等調整固定資産税額、商業地等据置固定資産税額、商業地等調整固定資産税額、農地調整固定資産税額若しくは市街化区域農地調整固定資産税額に変動がある場合を除き、適用しない。
land tax ledgers, etc.machine translation
「土地課税台帳等」
The land tax ledger (土地課税台帳) or the supplementary land tax ledger (土地補充課税台帳), in which the value of land for fixed assets tax (固定資産税) is entered.
Short name set inArticle 349, 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)
adjusted fixed assets tax amount for building land, etc.machine translation
「宅地等調整固定資産税額」
For building land, etc. (宅地等) in each fiscal year from 2024 to 2026, the fixed assets tax (固定資産税) that would be due if its tax base were the previous year's tax base plus 5 percent of this year's value, with the special rates that apply to the land; where the tax otherwise due is higher, the tax is this amount.
Short name set inSupplementary Provisions, Article 18, paragraph (1)
frozen fixed assets tax amount for commercial land, etc.machine translation
「商業地等据置固定資産税額」
For commercial land, etc. (商業地等) whose burden level (負担水準) for the year is from 0.6 to 0.7, the fixed assets tax (固定資産税) for each of fiscal 2024 to 2026 worked out by taking the previous year's fixed assets tax tax base (multiplied by any special rate that applies) as that year's tax base.
Short name set inSupplementary Provisions, Article 18, paragraph (4)
adjusted fixed assets tax amount for commercial land, etc.machine translation
「商業地等調整固定資産税額」
For commercial land, etc. (商業地等) whose burden level (負担水準) for the year is over 0.7, the fixed assets tax (固定資産税) for each of fiscal 2024 to 2026 worked out on a tax base of 70 per cent of the land's value (multiplied by any special rate that applies).
Short name set inSupplementary Provisions, Article 18, paragraph (5)
adjusted fixed assets tax amount for farmlandmachine translation
「農地調整固定資産税額」
The fixed assets tax (固定資産税) on farmland (農地) computed with a tax base equal to its previous-year tax base multiplied by a burden adjustment rate (負担調整率) of 1.025 to 1.1 set by its burden level (負担水準); for fiscal 2024 to 2026 the year's tax on farmland may not exceed it.
Short name set inSupplementary Provisions, Article 19, paragraph (1)
adjusted fixed assets tax on farmland in an urbanization promotion areamachine translation
「市街化区域農地調整固定資産税額」
For farmland in an urbanization promotion area (市街化区域農地) in each fiscal year from 2024 to 2026, the fixed assets tax (固定資産税) that would be due if its tax base were the previous year's tax base plus 5 percent of one third of this year's value, with the special rates that apply to the land; where the tax worked out under Article 19-3 of the supplementary provisions (附則) is higher, the tax is this amount.
Short name set inSupplementary Provisions, Article 19-4, paragraph (1)
building land, etc. subject to adjustmentmachine translation
「調整対象宅地等」
Building land, etc. (宅地等), meaning land other than farmland, to which Article 18 of the supplementary provisions (附則) applies, capping the rise in its fixed assets tax (固定資産税) for fiscal 2024 to 2026; for such land the tax base and the land value are the amounts that Article sets.
Short name set inSupplementary Provisions, Article 23, paragraph (1)
farmland in an urbanization promotion area subject to adjustmentmachine translation
「調整対象市街化区域農地」
Farmland in an urbanization promotion area (市街化区域農地) to which Article 19-4 of the supplementary provisions (附則) applies, capping the rise in its fixed assets tax (固定資産税) for fiscal 2024 to 2026; for such land the tax base and the land value are the amounts that Article sets.
Short name set inSupplementary Provisions, Article 23, paragraph (1)
farmland subject to adjustmentmachine translation
「調整対象農地」
Farmland (農地) to which Article 19, paragraph 1 of the supplementary provisions (附則) applies, capping the rise in its fixed assets tax (固定資産税) for fiscal 2024 to 2026 by a burden adjustment rate (負担調整率) set according to its burden level (負担水準); for such land the tax base and the land value are the amounts that paragraph sets.
Short name set inSupplementary Provisions, Article 23, paragraph (1)