Supplementary Provisions, Article 65Payment of the Special Grant for Compensating Local Tax Revenue Shortfalls for Measures against the Novel Coronavirus Disease
第六十五条（新型コロナウイルス感染症対策地方税減収補塡特別交付金の交付）
In order to compensate for the revenue reductions of prefectures and municipalities (including a Tokyo Metropolis deemed to be a city under the latter part of Article 734, paragraph (1) and the latter part of Article 735, paragraph (1); the same applies hereinafter except in Article 70, paragraph (2) of the Supplementary Provisions) accompanying the decrease in revenue from fixed assets tax and city planning tax due to the special rules on the tax base (hereinafter in this Article through Article 67 of the Supplementary Provisions referred to as the "tax base special rules") under Article 63 of the Supplementary Provisions, Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021; hereinafter in this paragraph referred to as the "Local Tax Act Amendment Act"), for which the provisions then in force continue to govern pursuant to Article 12, paragraph (9) of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 2 of the Local Tax Act Amendment Act, for which the provisions then in force continue to govern pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, the national government is to pay to prefectures and municipalities, during the period from fiscal year 2021 to fiscal year 2026, the Special Grant for Compensating Local Tax Revenue Shortfalls for Measures against the Novel Coronavirus Disease (hereinafter referred to as the "special grant").
国は、固定資産税及び都市計画税の収入が附則第六十三条並びに地方税法等の一部を改正する法律（令和三年法律第七号。以下この項において「地方税法等改正法」という。）附則第十二条第九項の規定によりなお従前の例によることとされた地方税法等改正法第一条の規定による改正前の地方税法附則第六十四条及び地方税法等改正法附則第十三条第一項の規定によりなお従前の例によることとされた地方税法等改正法第二条の規定による改正前の地方税法附則第六十四条の規定による課税標準の特例（以下この条から附則第六十七条までにおいて「課税標準特例」という。）により減少することに伴う道府県及び市町村（第七百三十四条第一項後段及び第七百三十五条第一項後段の規定により市とみなされる都を含む。附則第七十条第二項を除き、以下同じ。）の減収を補塡するため、令和三年度から令和八年度までの間、道府県及び市町村に対して、新型コロナウイルス感染症対策地方税減収補塡特別交付金（以下「特別交付金」という。）を交付する。
The types of special grant are the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls (meaning the grant paid in each fiscal year from fiscal year 2021 to fiscal year 2026 to cover the revenue reduction due to the tax base special rules for fixed assets tax; the same applies in paragraph (4) and the following Article) and the Special Grant for Compensating City Planning Tax Revenue Shortfalls (meaning the grant paid in fiscal year 2021 to cover the revenue reduction due to the tax base special rules for city planning tax; the same applies hereinafter).
The total amount of special grants to be paid for each fiscal year from fiscal year 2021 to fiscal year 2026 is, for fiscal year 2021, the total of the total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls prescribed in paragraph (1) of the following Article for that fiscal year and the total amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls prescribed in Article 67, paragraph (1) of the Supplementary Provisions, and, for each fiscal year from fiscal year 2022 to fiscal year 2026, the total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls prescribed in paragraph (1) of the following Article for that fiscal year.
令和三年度から令和八年度までの各年度分として交付すべき特別交付金の総額は、令和三年度にあつては当該年度における次条第一項に規定する固定資産税減収補塡特別交付金総額及び附則第六十七条第一項に規定する都市計画税減収補塡特別交付金総額の合算額とし、令和四年度から令和八年度までの各年度にあつては当該年度における次条第一項に規定する固定資産税減収補塡特別交付金総額とする。
The amount of special grant to be paid to each prefecture or each municipality for each fiscal year from fiscal year 2021 to fiscal year 2026 is, for fiscal year 2021, the total of the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid for that fiscal year under paragraphs (2) through (4) of the following Article and the amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls to be paid under Article 67, paragraphs (2) and (3) of the Supplementary Provisions, and, for each fiscal year from fiscal year 2022 to fiscal year 2026, the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid for that fiscal year under paragraphs (2) through (4) of the following Article.
令和三年度から令和八年度までの各年度分として各道府県又は各市町村に対して交付すべき特別交付金の額は、令和三年度にあつては当該年度における次条第二項から第四項までの規定により交付すべき固定資産税減収補塡特別交付金の額並びに附則第六十七条第二項及び第三項の規定により交付すべき都市計画税減収補塡特別交付金の額の合算額とし、令和四年度から令和八年度までの各年度にあつては当該年度における次条第二項から第四項までの規定により交付すべき固定資産税減収補塡特別交付金の額とする。
Local Tax Act Amendment Actmachine translation
「地方税法等改正法」
Short name for the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021).
Short name set inSupplementary Provisions, Article 65, paragraph (1)· applies only in this paragraph
special grantmachine translation
「特別交付金」
The special grant compensating local governments for local tax revenue lost to COVID-19 measures (新型コロナウイルス感染症対策地方税減収補塡特別交付金), which the national government pays prefectures and municipalities from fiscal 2021 to fiscal 2026 to make up for the fixed assets tax (固定資産税) and city planning tax (都市計画税) revenue they lose through the tax base special measures of Article 63 of the supplementary provisions (附則) and of Article 64 of the supplementary provisions as Act No. 7 of 2021 kept it in force.
Short name set inSupplementary Provisions, Article 65, paragraph (1)
tax base special rulemachine translation
「課税標準特例」
The special tax-base measures (課税標準の特例) of Article 63 of the supplementary provisions (附則), for fiscal 2021 fixed assets tax (固定資産税) and city planning tax (都市計画税) on business buildings and depreciable assets of small and medium-sized businesses, and of Article 64 of the supplementary provisions of the Local Tax Act as it stood before Articles 1 and 2 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021) amended it, for business assets, among them buildings and structures, that such businesses acquired as advanced equipment (先端設備等) under a certified advanced equipment introduction plan, which Articles 12 and 13 of that Act's supplementary provisions keep applying; the special grant (特別交付金) makes up the revenue they cost prefectures and municipalities.
Short name set inSupplementary Provisions, Article 65, paragraph (1)· applies only in this article and in Supplementary Provisions, Articles 66 and 67
special grant for compensating fixed assets tax revenue shortfallsmachine translation
「固定資産税減収補塡特別交付金」
A special grant paid in each of fiscal 2021 to 2026 to make up for the revenue lost through the special reductions of the fixed assets tax (固定資産税) base (課税標準特例).
Defined inSupplementary Provisions, Article 65, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 65, paragraph (4); and Supplementary Provisions, Article 66
special grant for compensating city planning tax revenue shortfallsmachine translation
「都市計画税減収補塡特別交付金」
A special grant the national government paid municipalities in fiscal 2021 to make up for the city planning tax (都市計画税) revenue lost to the COVID-19 tax base reductions (課税標準特例).
Defined inSupplementary Provisions, Article 65, paragraph (2)
total amount of the special grant for compensating fixed assets tax revenue shortfallsmachine translation
「固定資産税減収補塡特別交付金総額」
The total of the special grants to offset fixed assets tax revenue loss (固定資産税減収補塡特別交付金) for each of fiscal 2021 to 2026: an amount set in the budget equal to the sum of the expected revenue loss from the special tax base reductions in every prefecture and municipality for that year.
Short name set inSupplementary Provisions, Article 66, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 66, paragraph (4)
total amount of the special grant for compensating city planning tax revenue shortfallsmachine translation
「都市計画税減収補塡特別交付金総額」
The total of the special grants for city planning tax revenue loss (都市計画税減収補塡特別交付金) for fiscal 2021: the amount the budget sets as the sum of each municipality's expected revenue loss from the tax base reductions (課税標準特例).
Short name set inSupplementary Provisions, Article 67, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 67, paragraph (3)