Supplementary Provisions, Article 27-5Special Provisions on Matters to Be Stated in the Tax Details Statement for Fixed Assets Tax
第二十七条の五（固定資産税の課税明細書の記載事項の特例）
Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies, a municipality must, notwithstanding Article 364, paragraph (4) or Article 15-4 of the Supplementary Provisions, in addition to the matters specified in Article 364, paragraph (3), item (i), state in the tax details statement, pursuant to the provisions of Order of the Ministry of Internal Affairs and Communications, the tax base of the previous fiscal year's fixed assets tax on that land for that fiscal year (meaning the tax base of the previous fiscal year's fixed assets tax used in calculating 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 of that land pursuant to Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions) and the amount specified in each of the following items according to the classification of land set forth in that item.
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、市町村は、第三百六十四条第四項又は附則第十五条の四の規定にかかわらず、第三百六十四条第三項第一号に定める事項のほか、総務省令で定めるところにより、当該土地の当該年度の前年度分の固定資産税の課税標準額（附則第十八条、第十九条第一項又は第十九条の四の規定により当該土地の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又は市街化区域農地調整固定資産税額を算定する場合に用いられた前年度分の固定資産税の課税標準額をいう。）及び次の各号に掲げる土地の区分に応じ、当該各号に定める額を課税明細書に記載しなければならない。
Building land, etc. subject to adjustment: the amount specified in paragraph (1), item (i) of the following Article;
Farmland subject to adjustment: the amount specified in paragraph (1), item (ii) of the following Article;
Farmland in an urbanization promotion area subject to adjustment: the amount specified in paragraph (1), item (iii) of the following Article.
調整対象市街化区域農地 次条第一項第三号に定める額
Solely for fixed assets tax for each fiscal year imposed on farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions applies), a municipality must, notwithstanding Article 364, paragraph (4) or Article 15-4 of the Supplementary Provisions, in addition to the matters specified in Article 364, paragraph (3), item (i), state in the tax details statement the amount that is to be the tax base for that fiscal year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis in paragraph (3) of that Article) on that farmland in an urbanization promotion area.
附則第十九条の三の規定の適用を受ける市街化区域農地（附則第十九条の四の規定の適用を受ける市街化区域農地を除く。）に係る各年度分の固定資産税に限り、市町村は、第三百六十四条第四項又は附則第十五条の四の規定にかかわらず、第三百六十四条第三項第一号に定める事項のほか、当該市街化区域農地に係る附則第十九条の三第一項（同条第三項において準用する場合を含む。）に規定するその年度分の課税標準となるべき額を課税明細書に記載しなければならない。
Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on commercial land, etc. to which Article 21 of the Supplementary Provisions applies, a municipality must, in addition to the matters specified in Article 364, paragraph (3), item (i) or paragraph (4), Article 15-4 of the Supplementary Provisions or paragraph (1) of this Article, state the amount of tax to be reduced pursuant to Article 21 of the Supplementary Provisions in the tax details statement for fixed assets tax.
Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on residential and other land to which Article 21-2 of the Supplementary Provisions applies (meaning the residential and other land prescribed in that Article), a municipality must, in addition to the matters specified in Article 364, paragraph (3), item (i) or paragraph (4), Article 15-4 of the Supplementary Provisions or paragraph (1) of this Article, state the amount of tax to be reduced pursuant to Article 21-2 of the Supplementary Provisions in the tax details statement for fixed assets tax.
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)
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)
tax base of the previous fiscal year's fixed assets taxmachine translation
「前年度分の固定資産税の課税標準額」
The amount Article 18, paragraph 6 of the supplementary provisions (附則) assigns to each class of building land, etc. (宅地等) for paragraphs 1 and 4 of that Article: for land existing on the fiscal 2023 assessment date (賦課期日), its prior-year tax base (前年度課税標準額); for land newly taxed, or whose land category changed, in fiscal 2024, 2025 or 2026, its comparative tax base (比準課税標準額) for that first year and its prior-year tax base for the years after.
Defined inSupplementary Provisions, Article 18, paragraph (6)
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)
farmland in an urbanization promotion areamachine translation
「市街化区域農地」
Farmland (農地) in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than productive green land (生産緑地) and the other farmland the items of Article 19-2, paragraph 1 of the supplementary provisions (附則) leave out.
Defined inSupplementary Provisions, Article 19-2, 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)
residential and other landmachine translation
「住宅用地等」
Residential land (住宅用地), commercial land, etc. (商業地等) and farmland in an urbanization promotion area (市街化区域農地), other than such farmland under the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則) as read by its paragraph 3, as Articles 21-2 and 27-4-2 of the supplementary provisions (附則) use the term for reducing fixed assets tax (固定資産税) and city planning tax (都市計画税) above a ceiling set by municipal by-law (条例) in fiscal 2024 to 2026.
Defined inSupplementary Provisions, Article 21-2, paragraph (1)· applies only in this paragraph
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)