一Farmland: means paddy fields or fields. However, this excludes paddy fields or fields for which permission has been obtained under Article 4, paragraph (1) or Article 5, paragraph (1) of the Cropland Act, and those paddy fields or fields specified by Cabinet Order for which the permission under Article 4, paragraph (1) or Article 5, paragraph (1) of that Act is not required to make them into something other than paddy fields and fields;

二Building land, etc.: means land other than farmland;

三Residential land: means, among building land, etc., residential land prescribed in Article 349-3-2, paragraph (1);

四Commercial land, etc.: means, among building land, etc., building land other than residential land and land assessed by comparison with building land (meaning land other than building land for which the price that is to be the tax base of fixed assets tax for the relevant fiscal year imposed on that land has been determined as a price comparable to the price used as the tax base of fixed assets tax for building land similar to that land in condition);

五Change of land category, etc.: means a change of land category or other special circumstances similar thereto;

六Prior-year tax base: means, for fixed assets tax on land located on the assessment date for the previous fiscal year of the relevant fiscal year, the amount set forth in (a), and for city planning tax on that land, the amount set forth in (b);

七Comparison-based tax base: means, for land, the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for the relevant fiscal year on that land by the figure obtained by dividing the prior-year tax base of similar land (meaning land similar to that land that is located on the assessment date for the previous fiscal year of the relevant fiscal year; hereinafter referred to as "similar land") (for fixed assets tax, the prior-year tax base for fixed assets tax on that similar land, and for city planning tax, the prior-year tax base for city planning tax on that similar land) by the price that is to be the tax base of fixed assets tax for the relevant fiscal year on that similar land;

八Burden level: means, for fixed assets tax for the relevant fiscal year on land, the figure set forth in (a), and for city planning tax for the relevant fiscal year on that land, the figure set forth in (b).

イthe figure obtained by dividing the prior-year tax base for fixed assets tax on land (for land on which fixed assets tax is newly to be imposed in each fiscal year from fiscal 2024 through fiscal 2026 and land for which there is a change of land category, etc. on the assessment date for each of those fiscal years (for land for which there is a change of land category, etc. on the assessment date for fiscal 2025 or fiscal 2026, limited to land for which the price that is to be the tax base of fixed assets tax for the relevant fiscal year imposed on that land is determined, pursuant to the proviso to Article 349, paragraph (2), the proviso to paragraph (3) or the proviso to paragraph (5) of that Article, or paragraph (1) or (2) of the following Article, as a price comparable to the price that is to be the tax base of fixed assets tax for the relevant fiscal year on similar land of that land), the comparison-based tax base of that land) by the price that is to be the tax base of fixed assets tax for the relevant fiscal year on that land (for fixed assets tax for the relevant fiscal year on land to which Article 349-3-2, or Article 19-3 or Article 29-7, paragraph (2) of the Supplementary Provisions applies, the amount obtained by multiplying that price by the rate prescribed in Article 349-3-2, or in the main clause of Article 19-3, paragraph (1) or in Article 29-7, paragraph (2) of the Supplementary Provisions);

ロthe figure obtained by dividing the prior-year tax base for city planning tax on land (for land on which fixed assets tax is newly to be imposed in each fiscal year from fiscal 2024 through fiscal 2026 and land for which there is a change of land category, etc. on the assessment date for each of those fiscal years (for land for which there is a change of land category, etc. on the assessment date for fiscal 2025 or fiscal 2026, limited to land for which the price that is to be the tax base of fixed assets tax for the relevant fiscal year imposed on that land is determined, pursuant to the proviso to Article 349, paragraph (2), the proviso to paragraph (3) or the proviso to paragraph (5) of that Article, or paragraph (1) or (2) of the following Article, as a price comparable to the price that is to be the tax base of fixed assets tax for the relevant fiscal year on similar land of that land), the comparison-based tax base of that land) by the price that is to be the tax base of city planning tax for the relevant fiscal year on that land (meaning the price that is to be the tax base of fixed assets tax on that land; for city planning tax for the relevant fiscal year on land to which Article 702-3, or Article 27 or Article 29-7, paragraph (3) of the Supplementary Provisions applies, the amount obtained by multiplying that price by the rate prescribed in Article 702-3, or in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 27 of the Supplementary Provisions, or in Article 29-7, paragraph (3) of the Supplementary Provisions).