Supplementary Provisions, Article 19-2Special Provisions on Fixed Assets Tax for Each Fiscal Year from Fiscal Year 2019 on Ordinary Farmland in an Urbanization Promotion Area
第十九条の二（通常市街化区域農地に対して課する令和元年度以降の各年度分の固定資産税の特例）
With regard to the price to be the tax base for fixed assets tax imposed on farmland in an urbanization promotion area (meaning, among farmland, that within an urbanization promotion area prescribed in Article 7, paragraph (1) of the City Planning Act (excluding the following); the same applies hereinafter) located on the assessment date for each fiscal year from fiscal year 2019 onward, other than farmland in an urbanization promotion area in a rural residential zone (meaning, among farmland in an urbanization promotion area, that within a rural residential zone prescribed in Article 8, paragraph (1), item (i) of that Act; the same applies in the following Article and Article 22 of the Supplementary Provisions) (hereinafter in this Article referred to as "ordinary farmland in an urbanization promotion area"), the price is to be determined as a price derived by comparison with the price made the tax base for fixed assets tax for building land similar in condition to that ordinary farmland in an urbanization promotion area.
Farmland that is productive green land prescribed in Article 2, item (iii) of the Productive Green Land Act (Act No. 68 of 1974) (hereinafter in this item referred to as "productive green land") (excluding farmland that is productive green land within the area of a productive green land district prescribed in Article 3, paragraph (1) of the Productive Green Land Act determined under Article 8, paragraph (1) of the City Planning Act on or after the date of enforcement of the Act Partially Amending the Productive Green Land Act (Act No. 39 of 1991), that was not designated under Article 10-2, paragraph (1) of the Productive Green Land Act by the application base date prescribed in Article 10, paragraph (1) of the Productive Green Land Act (hereinafter in this item referred to as the "application base date"), and that is located on the assessment date for each fiscal year from the fiscal year whose assessment date is January 1 of the year following the year in which that application base date falls (if that application base date is January 1, that day), and other farmland specified by Cabinet Order)
生産緑地法（昭和四十九年法律第六十八号）第二条第三号に規定する生産緑地（以下この号において「生産緑地」という。）である農地（生産緑地法の一部を改正する法律（平成三年法律第三十九号）の施行の日以後に都市計画法第八条第一項の規定により定められた生産緑地法第三条第一項に規定する生産緑地地区の区域内の生産緑地である農地のうち、同法第十条第一項に規定する申出基準日（以下この号において「申出基準日」という。）までに同法第十条の二第一項の規定による指定がされなかつたものであつて、当該申出基準日の属する年の翌年の一月一日（当該申出基準日が一月一日である場合には、同日）を賦課期日とする年度以降の各年度に係る賦課期日に所在するものその他の政令で定めるものを除く。）
Farmland within the area of a park, green space or cemetery determined as an urban planning facility prescribed in Article 4, paragraph (6) of the City Planning Act pursuant to Article 11, paragraph (1) of that Act that has been designated by the prefectural governor, etc. prescribed in Article 26, paragraph (1) of that Act pursuant to Article 55, paragraph (1) of that Act, and other farmland specified by Cabinet Order
都市計画法第十一条第一項の規定により同法第四条第六項に規定する都市計画施設として定められた公園、緑地又は墓園の区域内の農地で同法第五十五条第一項の規定による同法第二十六条第一項に規定する都道府県知事等の指定を受けたものその他の政令で定める農地
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2019 or later, there are circumstances in which it newly becomes ordinary farmland in an urbanization promotion area, or land that was ordinary farmland in an urbanization promotion area becomes farmland other than farmland in an urbanization promotion area, it is deemed, only for fixed assets tax for the fiscal year related to the assessment date on which those circumstances exist, that there are the circumstances set forth in Article 349, paragraph (2), item (i). In this case, with regard to the application of Article 349, paragraphs (2) through (6), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Paragraph (2) | if, due to the circumstances set out in the following items existing with respect to the base-year land or house on the assessment date for fixed assets tax for the second year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality | if there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions with respect to the base-year land or house on the assessment date for fixed assets tax for the second year |
| the price based on comparison with the base-year price of land or houses similar to that land or house | for land that has become ordinary farmland in an urbanization promotion area (meaning ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land | |
| which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | which has been registered in the land tax ledgers, etc. | |
| Paragraph (3) | if, due to the circumstances set out in the items of the preceding paragraph existing with respect to the base-year land or house on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality | if there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions with respect to the base-year land or house on the assessment date for fixed assets tax for the third year |
| the price based on comparison with the base-year price of land or houses similar to that land or house | for land that has become ordinary farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land | |
| which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | which has been registered in the land tax ledgers, etc. | |
| Paragraph (4) | The tax base of fixed assets tax for the second year imposed on land or houses on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land or house for the second year") | Where, as of the assessment date for fixed assets tax for the second year, there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions with respect to land or houses on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land or house for the second year"), the tax base of fixed assets tax for the second year imposed on land that has become ordinary farmland in an urbanization promotion area |
| the price based on comparison with the base-year price of land or houses similar to that land or house | the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land | |
| which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | which has been registered in the land tax ledgers, etc. | |
| Paragraph (5) | if, due to the circumstances set out in the items of paragraph (2) existing with respect to the land or house for the second year on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the second year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality | if there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions with respect to the land or house for the second year on the assessment date for fixed assets tax for the third year |
| the price based on comparison with the base-year price of land or houses similar to that land or house | for land that has become ordinary farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land | |
| which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | which has been registered in the land tax ledgers, etc. | |
| Paragraph (6) | The tax base of fixed assets tax for the third year imposed on land or houses on which fixed assets tax is to be newly imposed in the third year (hereinafter referred to as "land or house for the third year") | Where, as of the assessment date for fixed assets tax for the third year, there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions with respect to land or houses on which fixed assets tax is to be newly imposed in the third year (hereinafter referred to as "land or house for the third year"), the tax base of fixed assets tax for the third year imposed on land that has become ordinary farmland in an urbanization promotion area |
| the price based on comparison with the base-year price of land or houses similar to that land or house | the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land | |
| which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | which has been registered in the land tax ledgers, etc. |
令和元年度以降の第二年度又は第三年度に係る賦課期日において、新たに通常市街化区域農地となり、又は通常市街化区域農地であつた土地が市街化区域農地以外の農地となる事情がある土地については、当該事情がある賦課期日に係る年度分の固定資産税に限り、第三百四十九条第二項第一号に掲げる事情があるものとみなす。この場合における同項から同条第六項までの規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第二項 | 次の各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める | 附則第十九条の二第二項に規定する事情がある |
| 当該土地又は家屋に類似する土地又は家屋の基準年度の | 通常市街化区域農地（同条第一項に規定する通常市街化区域農地をいう。以下この条において同じ。）となつた土地にあつては当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格で、市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この条において同じ。）以外の農地となつた土地にあつては当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる | |
| 比準する価格で土地課税台帳等又は家屋課税台帳等 | 比準する価格で土地課税台帳等 | |
| 第三項 | 前項各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める | 附則第十九条の二第二項に規定する事情がある |
| 当該土地又は家屋に類似する土地又は家屋の基準年度の | 通常市街化区域農地となつた土地にあつては当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格で、市街化区域農地以外の農地となつた土地にあつては当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる | |
| 価格で土地課税台帳等又は家屋課税台帳等 | 価格で土地課税台帳等 | |
| 第四項 | に対して | について第二年度の固定資産税の賦課期日において附則第十九条の二第二項に規定する事情がある場合においては、通常市街化区域農地となつた土地に対して |
| 土地又は家屋に類似する土地又は家屋の基準年度の | 土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる | |
| 土地課税台帳等又は家屋課税台帳等 | 土地課税台帳等 | |
| 第五項 | 第二項各号に掲げる事情があるため、第二年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める | 附則第十九条の二第二項に規定する事情がある |
| 当該土地又は家屋に類似する土地又は家屋の基準年度の | 通常市街化区域農地となつた土地にあつては当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格で、市街化区域農地以外の農地となつた土地にあつては当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる | |
| 比準する価格で土地課税台帳等又は家屋課税台帳等 | 比準する価格で土地課税台帳等 | |
| 第六項 | に対して | について第三年度の固定資産税の賦課期日において附則第十九条の二第二項に規定する事情がある場合においては、通常市街化区域農地となつた土地に対して |
| 土地又は家屋に類似する土地又は家屋の基準年度の | 土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる | |
| 土地課税台帳等又は家屋課税台帳等 | 土地課税台帳等 |
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2019 or later, there is a change of land category under which paddy fields or upland fields that are ordinary farmland in an urbanization promotion area become upland fields or paddy fields that are ordinary farmland in an urbanization promotion area (including special circumstances similar thereto as specified by Cabinet Order), or there are circumstances of abolition, establishment, division or merger of municipalities or boundary changes pertaining to ordinary farmland in an urbanization promotion area, with regard to the application of Article 349, paragraphs (2), (3) and (5), only for fixed assets tax for the fiscal year related to the assessment date on which those circumstances exist, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Paragraph (2) | set out in the following items | prescribed in Article 19-2, paragraph (3) of the Supplementary Provisions |
| the base-year price of land or houses similar to that land or house | the price made the tax base for fixed assets tax for that fiscal year for building land similar in condition to that land that is ordinary farmland in an urbanization promotion area (meaning ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article) | |
| which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | which has been registered in the land tax ledgers, etc. | |
| Paragraph (3) | set out in the items of the preceding paragraph | prescribed in Article 19-2, paragraph (3) of the Supplementary Provisions |
| the base-year price of land or houses similar to that land or house | the price made the tax base for fixed assets tax for that fiscal year for building land similar in condition to that land that is ordinary farmland in an urbanization promotion area | |
| which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | which has been registered in the land tax ledgers, etc. | |
| Paragraph (5) | set out in the items of paragraph (2) | prescribed in Article 19-2, paragraph (3) of the Supplementary Provisions |
| the base-year price of land or houses similar to that land or house | the price made the tax base for fixed assets tax for that fiscal year for building land similar in condition to that land that is ordinary farmland in an urbanization promotion area | |
| which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | which has been registered in the land tax ledgers, etc. |
令和元年度以降の第二年度又は第三年度に係る賦課期日において、通常市街化区域農地である田若しくは畑が通常市街化区域農地である畑若しくは田となる地目の変換（これに類する特別の事情として政令で定めるものを含む。）があり、又は通常市街化区域農地に係る市町村の廃置分合若しくは境界変更の事情がある土地については、これらの事情がある賦課期日に係る年度分の固定資産税に限り、第三百四十九条第二項、第三項及び第五項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第二項 | 次の各号に掲げる | 附則第十九条の二第三項に規定する |
| 当該土地又は家屋に類似する土地又は家屋の基準年度の | 通常市街化区域農地（同条第一項に規定する通常市街化区域農地をいう。以下この条において同じ。）である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる | |
| 比準する価格で土地課税台帳等又は家屋課税台帳等 | 比準する価格で土地課税台帳等 | |
| 第三項 | 前項各号に掲げる | 附則第十九条の二第三項に規定する |
| 当該土地又は家屋に類似する土地又は家屋の基準年度の | 通常市街化区域農地である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる | |
| 価格で土地課税台帳等又は家屋課税台帳等 | 価格で土地課税台帳等 | |
| 第五項 | 第二項各号に掲げる | 附則第十九条の二第三項に規定する |
| 当該土地又は家屋に類似する土地又は家屋の基準年度の | 通常市街化区域農地である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる | |
| 比準する価格で土地課税台帳等又は家屋課税台帳等 | 比準する価格で土地課税台帳等 |
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (2) on the assessment date for fiscal year 2025 (excluding that land where it has come to fall under the land prescribed in paragraph (6) or (7)), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Paragraph (1) | where that land is land listed in item (ii) or (iv) of that table | where that land is land listed in item (ii) or (iv) of that table that has become ordinary farmland in an urbanization promotion area (meaning ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) |
| , or for fixed assets tax for fiscal 2026 | , the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, and, for fixed assets tax for that fiscal year where that land is land listed in item (ii) of that table that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of farmland similar to that land, and, for fixed assets tax for fiscal 2026 | |
| item (iii), (v) or (vi) of that table | item (iii), (v) or (vi) of that table | |
| the price before adjustment for that fiscal year of similar land of that land | the price before adjustment for that fiscal year of similar land of that land | |
| Item (ii) of the table in paragraph (1) | that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2025, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality | for which, on the assessment date for fiscal 2025, there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions |
| the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on similar land of that fiscal 2024 land | for that fiscal 2024 land that has become ordinary farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on building land similar in condition to that fiscal 2024 land, and, for that fiscal 2024 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on farmland similar to that fiscal 2024 land | |
| Item (iv) of the table in paragraph (1) | similar land of that land | building land similar in condition to that land, which has become ordinary farmland in an urbanization promotion area |
| Paragraph (2) | item (iii), (v) or (vi) | item (iii) or (v) |
令和七年度に係る賦課期日において第二項に規定する事情がある土地（第六項又は第七項に規定する土地に該当するに至つた場合における当該土地を除く。）に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第一項 | 若しくは第四号に掲げる土地 | 又は第四号に掲げる土地で通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この項において同じ。）となつたもの |
| 固定資産税又は | 固定資産税にあつては当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格とし、当該土地が同表の第二号に掲げる土地で市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この項において同じ。）以外の農地となつたものである場合における同年度分の固定資産税にあつては当該土地に類似する農地の同年度の修正前の価格を修正基準により修正した価格に比準する価格とし、 | |
| 若しくは第六号 | 又は第六号 | |
| 、当該土地の類似土地の当該年度 | 当該土地の類似土地の同年度 | |
| 第一項の表第二号 | 第三百四十九条第二項各号に掲げる事情があるため、令和六年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める | 附則第十九条の二第二項に規定する事情がある |
| 当該令和六年度の土地の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 | 当該令和六年度の土地で通常市街化区域農地となつたものにあつては当該令和六年度の土地とその状況が類似する宅地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格、当該令和六年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和六年度の土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 | |
| 第一項の表第四号 | 当該土地の類似土地 | 通常市街化区域農地となつた当該土地とその状況が類似する宅地 |
| 第二項 | 第三号、第五号若しくは第六号 | 第三号若しくは第五号 |
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (3) on the assessment date for fiscal year 2025 (excluding that land where it has come to fall under the land prescribed in the following paragraph or paragraph (7)), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Paragraph (1) | item (ii) or (iv) of that table | item (ii) or (iv) of that table |
| , or for fixed assets tax for fiscal 2026 | , the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, which is ordinary farmland in an urbanization promotion area (meaning ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph), and, for fixed assets tax for fiscal 2026 | |
| item (iii), (v) or (vi) of that table | item (iii), (v) or (vi) of that table | |
| the price before adjustment for that fiscal year of similar land of that land | the price before adjustment for that fiscal year of similar land of that land | |
| Item (ii) of the table in paragraph (1) | set forth in the items of Article 349, paragraph (2) | prescribed in Article 19-2, paragraph (3) of the Supplementary Provisions |
| similar land of that fiscal 2024 land | building land similar in condition to that fiscal 2024 land that is ordinary farmland in an urbanization promotion area | |
| Item (iv) of the table in paragraph (1) | similar land of that land | building land similar in condition to that land that is ordinary farmland in an urbanization promotion area |
| Paragraph (2) | item (iii), (v) or (vi) | item (iii) or (v) |
令和七年度に係る賦課期日において第三項に規定する事情がある土地（次項又は第七項に規定する土地に該当するに至つた場合における当該土地を除く。）に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第一項 | 若しくは第四号 | 又は第四号 |
| 固定資産税又は | 固定資産税にあつては通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この項において同じ。）である当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格とし、 | |
| 若しくは第六号 | 又は第六号 | |
| 、当該土地の類似土地の当該年度 | 当該土地の類似土地の同年度 | |
| 第一項の表第二号 | 第三百四十九条第二項各号に掲げる | 附則第十九条の二第三項に規定する |
| 当該令和六年度の土地の類似土地 | 通常市街化区域農地である当該令和六年度の土地とその状況が類似する宅地 | |
| 第一項の表第四号 | 当該土地の類似土地 | 通常市街化区域農地である当該土地とその状況が類似する宅地 |
| 第二項 | 第三号、第五号若しくは第六号 | 第三号若しくは第五号 |
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (2) on the assessment date for fiscal year 2026, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Paragraph (1) | item (ii) or (iv) of that table | item (ii) or (iv) of that table |
| , or for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price comparable | , the price comparable | |
| the price before adjustment for that fiscal year | the price before adjustment for that fiscal year | |
| of similar land of that land; | of similar land of that land, for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table that has become ordinary farmland in an urbanization promotion area (meaning ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, and, for fixed assets tax for that fiscal year where that land is land listed in item (iii) or (v) of that table that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of farmland similar to that land; | |
| Item (iii) of the table in paragraph (1) | that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2026, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality | for which, on the assessment date for fiscal 2026, there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions |
| the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2024 land | for that fiscal 2024 land that has become ordinary farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that fiscal 2024 land, and, for that fiscal 2024 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that fiscal 2024 land | |
| Item (v) of the table in paragraph (1) | that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2026, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality | for which, on the assessment date for fiscal 2026, there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions |
| the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2025 land | for that fiscal 2025 land that has become ordinary farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that fiscal 2025 land, and, for that fiscal 2025 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that fiscal 2025 land | |
| Item (vi) of the table in paragraph (1) | similar land of that fiscal 2026 land | building land similar in condition to that fiscal 2026 land, which has become ordinary farmland in an urbanization promotion area |
| Paragraph (2) | whose similar land is fiscal 2025 adjusted land | that has become ordinary farmland in an urbanization promotion area and building land similar in condition to which is fiscal 2025 adjusted land, or on land listed in item (iii) or (v) of that table that has become farmland other than farmland in an urbanization promotion area and farmland similar to which is fiscal 2025 adjusted land |
| the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on similar land of that fiscal 2025 adjusted land) | for that fiscal 2025 adjusted land that has become ordinary farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on building land similar in condition to that fiscal 2025 adjusted land, and for that fiscal 2025 adjusted land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on farmland similar to that fiscal 2025 adjusted land) | |
| for land comparable to fiscal 2025 adjusted land, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on similar land of that land comparable to fiscal 2025 adjusted land | for land comparable to fiscal 2025 adjusted land that has become ordinary farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land comparable to fiscal 2025 adjusted land, and for land comparable to fiscal 2025 adjusted land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on farmland similar to that land comparable to fiscal 2025 adjusted land |
令和八年度に係る賦課期日において第二項に規定する事情がある土地に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第一項 | 若しくは第四号 | 又は第四号 |
| 又は当該土地が同表の第三号、第五号若しくは第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては、 | にあつては | |
| 類似土地の当該年度 | 類似土地の同年度 | |
| 価格と | 価格とし、当該土地が同表の第三号、第五号又は第六号に掲げる土地で通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この項及び次項において同じ。）となつたものである場合における令和八年度分の固定資産税にあつては当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格とし、当該土地が同表の第三号又は第五号に掲げる土地で市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この項及び次項において同じ。）以外の農地となつたものである場合における同年度分の固定資産税にあつては当該土地に類似する農地の同年度の修正前の価格を修正基準により修正した価格に比準する価格と | |
| 第一項の表第三号 | 第三百四十九条第二項各号に掲げる事情があるため、令和七年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める | 附則第十九条の二第二項に規定する事情がある |
| 当該令和六年度の土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 | 当該令和六年度の土地で通常市街化区域農地となつたものにあつては当該令和六年度の土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格、当該令和六年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和六年度の土地に類似する農地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 | |
| 第一項の表第五号 | 第三百四十九条第二項各号に掲げる事情があるため、令和七年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める | 附則第十九条の二第二項に規定する事情がある |
| 当該令和七年度の土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 | 当該令和七年度の土地で通常市街化区域農地となつたものにあつては当該令和七年度の土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格、当該令和七年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度の土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 | |
| 第一項の表第六号 | 当該令和八年度の土地の類似土地 | 通常市街化区域農地となつた当該令和八年度の土地とその状況が類似する宅地 |
| 第二項 | これらの土地の類似土地 | 通常市街化区域農地となつたものとその状況が類似する宅地若しくは同表の第三号若しくは第五号に掲げる土地で市街化区域農地以外の農地となつたものに類似する農地 |
| の類似土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格） | で通常市街化区域農地となつたものにあつては当該令和七年度適用土地とその状況が類似する宅地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格とし、当該令和七年度適用土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度適用土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格とする。） | |
| にあつては当該令和七年度類似適用土地の類似土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 | で通常市街化区域農地となつたものにあつては当該令和七年度類似適用土地とその状況が類似する宅地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格をいい、令和七年度類似適用土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度類似適用土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 |
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (3) on the assessment date for fiscal year 2026, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Paragraph (1) | item (ii) or (iv) of that table | item (ii) or (iv) of that table |
| , or for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price comparable | , the price comparable | |
| the price before adjustment for that fiscal year | the price before adjustment for that fiscal year | |
| of similar land of that land; | of similar land of that land, and, for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, which is ordinary farmland in an urbanization promotion area (meaning ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph); | |
| Item (iii) of the table in paragraph (1) | set forth in the items of Article 349, paragraph (2) | prescribed in Article 19-2, paragraph (3) of the Supplementary Provisions |
| similar land of that fiscal 2024 land | building land similar in condition to that fiscal 2024 land that is ordinary farmland in an urbanization promotion area | |
| Item (v) of the table in paragraph (1) | set forth in the items of Article 349, paragraph (2) | prescribed in Article 19-2, paragraph (3) of the Supplementary Provisions |
| similar land of that fiscal 2025 land | building land similar in condition to that fiscal 2025 land that is ordinary farmland in an urbanization promotion area | |
| Item (vi) of the table in paragraph (1) | similar land of that fiscal 2026 land | building land similar in condition to that fiscal 2026 land that is ordinary farmland in an urbanization promotion area |
| Paragraph (2) | land listed in item (iii), (v) or (vi) of the table in the preceding paragraph whose similar land | land listed in item (iii), (v) or (vi) of the table in the preceding paragraph that is ordinary farmland in an urbanization promotion area and building land similar in condition to which |
| similar land of that fiscal 2025 adjusted land | building land similar in condition to that fiscal 2025 adjusted land that is ordinary farmland in an urbanization promotion area | |
| similar land of that land comparable to fiscal 2025 adjusted land | building land similar in condition to that land comparable to fiscal 2025 adjusted land that is ordinary farmland in an urbanization promotion area |
令和八年度に係る賦課期日において第三項に規定する事情がある土地に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第一項 | 若しくは第四号 | 又は第四号 |
| 又は当該土地が同表の第三号、第五号若しくは第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては、 | にあつては | |
| 類似土地の当該年度 | 類似土地の同年度 | |
| 価格と | 価格とし、当該土地が同表の第三号、第五号又は第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この項及び次項において同じ。）である当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格と | |
| 第一項の表第三号 | 第三百四十九条第二項各号に掲げる | 附則第十九条の二第三項に規定する |
| 当該令和六年度の土地の類似土地 | 通常市街化区域農地である当該令和六年度の土地とその状況が類似する宅地 | |
| 第一項の表第五号 | 第三百四十九条第二項各号に掲げる | 附則第十九条の二第三項に規定する |
| 当該令和七年度の土地の類似土地 | 通常市街化区域農地である当該令和七年度の土地とその状況が類似する宅地 | |
| 第一項の表第六号 | 当該令和八年度の土地の類似土地 | 通常市街化区域農地である当該令和八年度の土地とその状況が類似する宅地 |
| 第二項 | 土地でこれらの土地の類似土地 | 通常市街化区域農地である土地とその状況が類似する宅地 |
| 当該令和七年度適用土地の類似土地 | 通常市街化区域農地である当該令和七年度適用土地とその状況が類似する宅地 | |
| 当該令和七年度類似適用土地の類似土地 | 通常市街化区域農地である当該令和七年度類似適用土地とその状況が類似する宅地 |
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)
house tax ledger, etc.machine translation
「家屋課税台帳等」
The house tax ledger (家屋課税台帳) or the supplementary house tax ledger (家屋補充課税台帳), in which houses and their values for fixed assets tax (固定資産税) are registered.
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)
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)
fiscal 2025 landmachine translation
「令和七年度の土地」
Land on which fixed assets tax (固定資産税) is first levied in fiscal 2025, a row of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) on lowering tax bases where land prices fall.
Short name set inSupplementary Provisions, Article 17-2, paragraph (1)
fiscal 2026 landmachine translation
「令和八年度の土地」
Land on which fixed assets tax (固定資産税) is first levied in fiscal 2026, a row of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) on lowering tax bases where land prices fall.
Short name set inSupplementary Provisions, Article 17-2, paragraph (1)
fiscal 2024 landmachine translation
「令和六年度の土地」
Land located on the fiscal 2024 assessment date (賦課期日) for fixed assets tax (固定資産税), as items 2 and 3 of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) name it, the table on lowering tax bases where land prices fall in fiscal 2025 and 2026.
Short name set inSupplementary Provisions, Article 17-2, paragraph (1)
adjustment standardsmachine translation
「修正基準」
The standards the Minister for Internal Affairs and Communications (総務大臣) sets under Article 17-2, paragraph 1 of the supplementary provisions (附則) for adjusting land prices for fiscal 2025 and 2026 fixed assets tax (固定資産税) where land prices have fallen.
Short name set inSupplementary Provisions, Article 17-2, paragraph (4)
table in paragraph (1)machine translation
「第一項の表」
In the table of Article 17-2, paragraph 4 of the supplementary provisions (附則), the table in paragraph 1 of that Article, which sorts land by the fiscal year and the price that may be revised by the revision standards (修正基準) where land prices have fallen, for fixed asset tax (固定資産税) of fiscal 2025 and 2026.
Short name set inSupplementary Provisions, Article 17-2, paragraph (4)
fiscal 2025 adjusted landmachine translation
「令和七年度適用土地」
Land to which Article 17-2, paragraph 1 of the supplementary provisions (附則) applied for fiscal 2025 fixed assets tax (固定資産税): land in an area where land prices fell, whose tax base was its price as adjusted by the standards the Minister for Internal Affairs and Communications sets (修正基準).
Short name set inSupplementary Provisions, Article 17-2, paragraph (5)
land comparable to fiscal 2025 adjusted landmachine translation
「令和七年度類似適用土地」
Land in item 3, 5 or 6 of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) whose comparable land (類似土地) is fiscal 2025 adjusted land (令和七年度適用土地), land whose fiscal 2025 fixed assets tax (固定資産税) base was lowered for falling land prices.
Short name set inSupplementary Provisions, Article 17-2, paragraph (5)
similar landmachine translation
「類似土地」
Land similar to a given piece of land that existed on the assessment date (賦課期日) of the fiscal year before the one concerned, whose tax base for that previous year is used to work out the comparable tax base (比準課税標準額) of the given land for the fixed asset tax (固定資産税) and the city planning tax (都市計画税).
Defined inSupplementary Provisions, Article 17-2, paragraph (5)
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)
farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地」
Urbanization-area farmland (市街化区域農地) — farmland in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than the productive green land and other farmland Article 19-2, paragraph 1 of the supplementary provisions (附則) leaves out — that lies in a rural residential zone (田園住居地域) under Article 8, paragraph 1, item 1 of the City Planning Act.
Defined inSupplementary Provisions, Article 19-2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 19-2-2 and 22
ordinary farmland in an urbanization promotion areamachine translation
「通常市街化区域農地」
Urbanization area farmland (市街化区域農地), meaning farmland in an urbanization promotion area (市街化区域) under the City Planning Act other than productive green land (生産緑地) and certain other farmland, that lies outside a rural residential zone (田園住居地域), whose value for the fixed assets tax (固定資産税) is set by comparison with similar building land (宅地).
Short name set inSupplementary Provisions, Article 19-2, paragraph (1)· applies only in this article
productive green landmachine translation
「生産緑地」
In Article 19-2, paragraph 1, item 1 of the supplementary provisions (附則), productive green land as defined in Article 2, item 3 of the Productive Green Land Act; farmland that is productive green land is left out of farmland in an urbanization promotion area (市街化区域農地) for fixed asset tax (固定資産税), except farmland a Cabinet Order (政令) sets — among it, productive green land in a district set after the Act Partially Amending the Productive Green Land Act (Act No. 39 of 1991) came into effect that was not designated under Article 10-2, paragraph 1 of the Productive Green Land Act by its application base date (申出基準日).
Short name set inSupplementary Provisions, Article 19-2, paragraph (1), item (i)· applies only in this item
application base datemachine translation
「申出基準日」
The application base date as defined in Article 10, paragraph 1 of the Productive Green Land Act; farmland in a productive green land district set after the Act Partially Amending the Productive Green Land Act (Act No. 39 of 1991) came into effect that was not designated under Article 10-2, paragraph 1 of the Productive Green Land Act by that date is, from the fiscal year whose assessment date is the following 1 January, not left out of farmland in an urbanization promotion area (市街化区域農地) for fixed asset tax (固定資産税).
Short name set inSupplementary Provisions, Article 19-2, paragraph (1), item (i)· applies only in this item
farmland in an urbanization promotion areamachine translation
「市街化区域農地」
Farmland in an urbanization promotion area as Article 19-2, paragraph 1 of the supplementary provisions (附則) defines it: farmland (農地) inside an urbanization promotion area (市街化区域), other than productive green land (生産緑地) and the other farmland that paragraph's items leave out.
Defined inSupplementary Provisions, Article 19-2, paragraph (2)· applies only in this article
ordinary farmland in an urbanization promotion areamachine translation
「通常市街化区域農地」
Urbanization area farmland (市街化区域農地), meaning farmland in an urbanization promotion area (市街化区域) under the City Planning Act other than productive green land (生産緑地) and certain other farmland, that lies outside a rural residential zone (田園住居地域), whose value for the fixed assets tax (固定資産税) is set by comparison with similar building land (宅地).
Defined inSupplementary Provisions, Article 19-2, paragraph (2)· applies only in this article
ordinary farmland in an urbanization promotion areamachine translation
「通常市街化区域農地」
Urbanization area farmland (市街化区域農地), meaning farmland in an urbanization promotion area (市街化区域) under the City Planning Act other than productive green land (生産緑地) and certain other farmland, that lies outside a rural residential zone (田園住居地域), whose value for the fixed assets tax (固定資産税) is set by comparison with similar building land (宅地).
Defined inSupplementary Provisions, Article 19-2, paragraph (3)· applies only in this article
farmland in an urbanization promotion areamachine translation
「市街化区域農地」
Farmland in an urbanization promotion area as Article 19-2, paragraph 1 of the supplementary provisions (附則) defines it: farmland (農地) inside an urbanization promotion area (市街化区域), other than productive green land (生産緑地) and the other farmland that paragraph's items leave out.
Defined inSupplementary Provisions, Article 19-2, paragraph (4)· applies only in this paragraph
ordinary farmland in an urbanization promotion areamachine translation
「通常市街化区域農地」
Urbanization area farmland (市街化区域農地), meaning farmland in an urbanization promotion area (市街化区域) under the City Planning Act other than productive green land (生産緑地) and certain other farmland, that lies outside a rural residential zone (田園住居地域), whose value for the fixed assets tax (固定資産税) is set by comparison with similar building land (宅地).
Defined inSupplementary Provisions, Article 19-2, paragraph (4)· applies only in this paragraph
ordinary farmland in an urbanization promotion areamachine translation
「通常市街化区域農地」
Urbanization area farmland (市街化区域農地), meaning farmland in an urbanization promotion area (市街化区域) under the City Planning Act other than productive green land (生産緑地) and certain other farmland, that lies outside a rural residential zone (田園住居地域), whose value for the fixed assets tax (固定資産税) is set by comparison with similar building land (宅地).
Defined inSupplementary Provisions, Article 19-2, paragraph (5)· applies only in this paragraph
farmland in an urbanization promotion areamachine translation
「市街化区域農地」
Farmland in an urbanization promotion area as Article 19-2, paragraph 1 of the supplementary provisions (附則) defines it: farmland (農地) inside an urbanization promotion area (市街化区域), other than productive green land (生産緑地) and the other farmland that paragraph's items leave out.
Defined inSupplementary Provisions, Article 19-2, paragraph (6)· applies only in this paragraph and in Supplementary Provisions, Article 17-2, paragraph (2)
ordinary farmland in an urbanization promotion areamachine translation
「通常市街化区域農地」
Urbanization area farmland (市街化区域農地), meaning farmland in an urbanization promotion area (市街化区域) under the City Planning Act other than productive green land (生産緑地) and certain other farmland, that lies outside a rural residential zone (田園住居地域), whose value for the fixed assets tax (固定資産税) is set by comparison with similar building land (宅地).
Defined inSupplementary Provisions, Article 19-2, paragraph (6)· applies only in this paragraph and in Supplementary Provisions, Article 17-2, paragraph (2)
ordinary farmland in an urbanization promotion areamachine translation
「通常市街化区域農地」
Urbanization area farmland (市街化区域農地), meaning farmland in an urbanization promotion area (市街化区域) under the City Planning Act other than productive green land (生産緑地) and certain other farmland, that lies outside a rural residential zone (田園住居地域), whose value for the fixed assets tax (固定資産税) is set by comparison with similar building land (宅地).
Defined inSupplementary Provisions, Article 19-2, paragraph (7)· applies only in this paragraph and in Supplementary Provisions, Article 17-2, paragraph (2)