Supplementary Provisions, Article 25Special Provisions on City Planning Tax for Each Fiscal Year from Fiscal 2024 through Fiscal 2026 Imposed on Building Land, etc.
第二十五条（宅地等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都市計画税の特例）
The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. is, where the city planning tax amount for that fiscal year on that building land, etc. exceeds the city planning tax amount in the case where the amount obtained by adding, to the tax base of city planning tax for the previous fiscal year pertaining to city planning tax for that fiscal year on that building land, etc., the amount obtained by multiplying by 5/100 the price that is to be the tax base of city planning tax for that fiscal year on that building land, etc. (where that building land, etc. is building land, etc. to which Article 702-3 applies for city planning tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article; the same applies hereinafter in this Article) (where that building land, etc. is building land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that building land, etc. (hereinafter in this Article, Article 27-4 and Article 27-4-2, paragraph (1) of the Supplementary Provisions referred to as the "adjusted city planning tax on building land, etc."), that adjusted city planning tax on building land, etc.
宅地等に係る令和六年度から令和八年度までの各年度分の都市計画税の額は、当該宅地等に係る当該年度分の都市計画税額が、当該宅地等の当該年度分の都市計画税に係る前年度分の都市計画税の課税標準額に、当該宅地等に係る当該年度分の都市計画税の課税標準となるべき価格（当該宅地等が当該年度分の都市計画税について第七百二条の三の規定の適用を受ける宅地等であるときは、当該価格に同条に定める率を乗じて得た額。以下この条において同じ。）に百分の五を乗じて得た額を加算した額（当該宅地等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（第十八項を除く。）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宅地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該宅地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（以下この条、附則第二十七条の四及び第二十七条の四の二第一項において「宅地等調整都市計画税額」という。）を超える場合には、当該宅地等調整都市計画税額とする。
The adjusted city planning tax on building land, etc. for each fiscal year from fiscal 2024 through fiscal 2026 on commercial land, etc. to which the preceding paragraph applies is, notwithstanding the preceding paragraph, where that adjusted city planning tax on building land, etc. exceeds the city planning tax amount in the case where the amount obtained by multiplying by 6/10 the price that is to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that commercial land, etc., that city planning tax amount.
前項の規定の適用を受ける商業地等に係る令和六年度から令和八年度までの各年度分の宅地等調整都市計画税額は、当該宅地等調整都市計画税額が、当該商業地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の六を乗じて得た額（当該商業地等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（第十八項を除く。）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商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額を超える場合には、前項の規定にかかわらず、当該都市計画税額とする。
The adjusted city planning tax on building land, etc. for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. to which paragraph (1) applies is, notwithstanding paragraph (1), where that adjusted city planning tax on building land, etc. is less than the city planning tax amount in the case where the amount obtained by multiplying by 2/10 the price that is to be the tax base of city planning tax for that fiscal year on that building land, etc. (where that building land, etc. is building land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that building land, etc., that city planning tax amount.
第一項の規定の適用を受ける宅地等に係る令和六年度から令和八年度までの各年度分の宅地等調整都市計画税額は、当該宅地等調整都市計画税額が、当該宅地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の二を乗じて得た額（当該宅地等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（第十八項を除く。）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宅地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該宅地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額に満たない場合には、第一項の規定にかかわらず、当該都市計画税額とする。
The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on commercial land, etc. whose burden level for the relevant fiscal year is 0.6 or more and 0.7 or less is, notwithstanding paragraph (1), the city planning tax amount in the case where the tax base of city planning tax for the previous fiscal year pertaining to city planning tax for that fiscal year on that commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that tax base by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (referred to as the "frozen city planning tax amount for commercial land, etc." in Article 27-4 and Article 27-4-2, paragraph (1) of the Supplementary Provisions).
商業地等のうち当該商業地等の当該年度の負担水準が〇・六以上〇・七以下のものに係る令和六年度から令和八年度までの各年度分の都市計画税の額は、第一項の規定にかかわらず、当該商業地等の当該年度分の都市計画税に係る前年度分の都市計画税の課税標準額（当該商業地等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（第十八項を除く。）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商業地等であるときは、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）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（附則第二十七条の四及び第二十七条の四の二第一項において「商業地等据置都市計画税額」という。）とする。
The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on commercial land, etc. whose burden level for the relevant fiscal year exceeds 0.7 is, notwithstanding paragraph (1), the city planning tax amount in the case where the amount obtained by multiplying by 7/10 the price that is to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (referred to as the "adjusted city planning tax amount for commercial land, etc." in Article 27-4 and Article 27-4-2, paragraph (1) of the Supplementary Provisions).
商業地等のうち当該商業地等の当該年度の負担水準が〇・七を超えるものに係る令和六年度から令和八年度までの各年度分の都市計画税の額は、第一項の規定にかかわらず、当該商業地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の七を乗じて得た額（当該商業地等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（第十八項を除く。）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商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（附則第二十七条の四及び第二十七条の四の二第一項において「商業地等調整都市計画税額」という。）とする。
The provisions of Article 18, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of city planning tax for the previous fiscal year in paragraphs (1) and (4). In this case, in paragraph (6) of that Article, the phrase "paragraphs (1) and (4)" is deemed to be replaced with "Article 25, paragraphs (1) and (4) of the Supplementary Provisions", and the phrase "previous fiscal year's fixed assets tax" is deemed to be replaced with "previous fiscal year's city planning tax".
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)
adjusted city planning tax on building land, etc.machine translation
「宅地等調整都市計画税額」
For building land, etc. (宅地等) in each fiscal year from 2024 to 2026, the city planning tax (都市計画税) 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 25, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 27-4; and Supplementary Provisions, Article 27-4-2, paragraph (1)
frozen city planning tax amount for commercial land, etc.machine translation
「商業地等据置都市計画税額」
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 city planning tax (都市計画税) for each of fiscal 2024 to 2026 worked out by taking the previous year's city planning tax tax base (multiplied by any special rate that applies) as that year's tax base.
Short name set inSupplementary Provisions, Article 25, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 27-4; and Supplementary Provisions, Article 27-4-2, paragraph (1)
adjusted city planning tax amount for commercial land, etc.machine translation
「商業地等調整都市計画税額」
For commercial land, etc. (商業地等) whose burden level (負担水準) for the year is over 0.7, the city planning tax (都市計画税) 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 25, paragraph (5)· applies only in this provision and in Supplementary Provisions, Article 27-4; and Supplementary Provisions, Article 27-4-2, paragraph (1)