Supplementary Provisions, Article 28Special Provisions on Matters to Be Registered in Land Tax Ledgers, etc.
第二十八条（土地課税台帳等の登録事項等の特例）
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, the mayor of the municipality must, in addition to what is prescribed in Article 381 and Article 15-5 of the Supplementary Provisions, register in the land tax ledgers, etc. the amount specified in each of the following items according to the classification of land set forth in that item, and, where fixed assets tax is to be newly imposed on that land in that fiscal year or where there is a change of land category, etc. of that land on the assessment date for that fiscal year, register the comparison-based tax base of that land (where there are two or more comparison-based tax bases for that land, the total of them) in the land tax ledgers, etc. in that fiscal year.
Building land, etc. subject to adjustment: the amount that is to be the tax base serving as the basis for calculating the adjusted fixed assets tax amount for building land, etc., the frozen fixed assets tax amount for commercial land, etc. or the adjusted fixed assets tax amount for commercial land, etc. for that fiscal year on that building land, etc. subject to adjustment;
調整対象宅地等 当該調整対象宅地等に係る当該年度分の宅地等調整固定資産税額、商業地等据置固定資産税額又は商業地等調整固定資産税額の算定の基礎となる課税標準となるべき額
Farmland subject to adjustment: the amount that is to be the tax base serving as the basis for calculating the adjusted fixed assets tax amount for farmland for that fiscal year on that farmland subject to adjustment;
調整対象農地 当該調整対象農地に係る当該年度分の農地調整固定資産税額の算定の基礎となる課税標準となるべき額
Farmland in an urbanization promotion area subject to adjustment: the amount that is to be the tax base serving as the basis for calculating the adjusted fixed assets tax on farmland in an urbanization promotion area for that fiscal year on that farmland in an urbanization promotion area subject to adjustment.
調整対象市街化区域農地 当該調整対象市街化区域農地に係る当該年度分の市街化区域農地調整固定資産税額の算定の基礎となる課税標準となるべき額
In the case referred to in the preceding paragraph, for fixed assets tax on the building land, etc. set forth in each of the following items, the mayor of the municipality is to register in the land tax ledgers, etc., in place of the amount specified in item (i) of that paragraph, the total amount specified in each of the following items according to the classification of building land, etc. set forth in that item.
Building land, etc. that has both the part of building land, etc. subject to adjustment that is small-scale residential land, the part that is general residential land or the part that is non-residential building land, etc. (hereinafter in this paragraph referred to as the "adjusted part") and a part other than the adjusted part (hereinafter in this paragraph referred to as the "non-adjusted part"): the total of the amount specified in item (i) of the preceding paragraph for the adjusted part of that building land, etc. for that fiscal year (for building land, etc. having two or more adjusted parts, the total of the amounts specified in that item for those adjusted parts) and the tax base of fixed assets tax for that fiscal year for the non-adjusted part of that building land, etc.;
Building land, etc. having two or more adjusted parts and no non-adjusted part: the total of the amounts specified in item (i) of the preceding paragraph for those adjusted parts for that fiscal year.
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), the mayor of the municipality must, in addition to what is prescribed in Article 381 and Article 15-5 of the Supplementary Provisions, register in the land tax ledgers, etc., for that farmland in an urbanization promotion area, 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).
Solely for fixed assets tax for fiscal 2025 or fiscal 2026, the mayor of the municipality must, for land registered in the land tax ledgers, etc. to which Article 17-2, paragraph (1) of the Supplementary Provisions applies for fixed assets tax for that fiscal year, make an indication in the land tax ledgers, etc. that makes this clear.
令和七年度分又は令和八年度分の固定資産税に限り、市町村長は、土地課税台帳等に登録された土地のうち当該年度分の固定資産税について附則第十七条の二第一項の規定の適用を受けるものについては、土地課税台帳等にその旨を明らかにする表示をしなければならない。
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)
general residential landmachine translation
「一般住宅用地」
Residential land (住宅用地) other than small-scale residential land (小規模住宅用地).
Defined inSupplementary Provisions, Article 18-3, paragraph (1)
small-scale residential landmachine translation
「小規模住宅用地」
Small-scale residential land as Article 349-3-2, paragraph 2 defines it: residential land (住宅用地) of up to 200 square metres per dwelling on it.
Defined inSupplementary Provisions, Article 18-3, paragraph (1)
non-residential building land, etc.machine translation
「非住宅用宅地等」
Building land, etc. (宅地等) other than residential land (住宅用地), as the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) defines it for the fixed asset tax (固定資産税).
Defined inSupplementary Provisions, Article 18-3, paragraph (1)
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)
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)
adjusted partmachine translation
「調整部分」
The part of a parcel of building land, etc. subject to adjustment (調整対象宅地等) that is small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等), for which the mayor of the municipality (市町村長) registers in the land tax ledger (土地課税台帳等) the adjusted tax base under Article 28, paragraph 1, item 1 of the supplementary provisions (附則).
Short name set inSupplementary Provisions, Article 28, paragraph (2), item (i)· applies only in this paragraph
non-adjusted partmachine translation
「非調整部分」
In Article 28, paragraph 2 of the supplementary provisions (附則), the part of a piece of building land, etc. (宅地等) other than its adjusted parts (調整部分): the parts that are small-scale residential land, general residential land or non-residential building land, etc. of land whose tax-burden adjustment under Article 18 of the supplementary provisions applies (調整対象宅地等).
Short name set inSupplementary Provisions, Article 28, paragraph (2), item (i)· applies only in this paragraph