Supplementary Provisions, Article 22Provisions on Replacement of Terms
第二十二条（読替規定）
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 phrase "the price, etc. of a fixed asset" in Article 417, paragraph (1) is deemed to be replaced with "the price, etc. of a fixed asset (including the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph)", and the phrase "the prices" is deemed to be replaced with "the prices or the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions".
Solely for fixed assets tax for each fiscal year from fiscal 2019 onward imposed on land to which Article 349, paragraphs (2) through (6) as applied with terms replaced pursuant to Article 19-2, paragraph (2) or (3) of the Supplementary Provisions applies, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
| Category of land | Fiscal year | Price |
| Land located on the assessment date for the base year (hereinafter referred to as "base-year land") | Base year | Base-year price of that base-year land |
| Base-year land that is to be subject to the application of the proviso to Article 349, paragraph (2) | Second year | for that base-year land that is ordinary farmland in an urbanization promotion area (meaning the ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that base-year land; and for that base-year land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that base-year land |
| Base-year land that is to be subject to the application of the proviso to Article 349, paragraph (3) | Third year | for that base-year land that is ordinary farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that base-year land; and for that base-year land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that base-year land |
| Land on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land for the second year") | Second year | the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land for the second year, that land being ordinary farmland in an urbanization promotion area |
| Land for the second year that is to be subject to the application of the proviso to Article 349, paragraph (5) | Third year | for that land for the second year that is ordinary farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land for the second year; and for that land for the second year that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that land for the second year |
| Land on which fixed assets tax is to be newly imposed in the third year | Third year | the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land, that land being ordinary farmland in an urbanization promotion area |
附則第十九条の二第二項又は第三項の規定により読み替えて適用される第三百四十九条第二項から第六項までの規定の適用を受ける土地に係る令和元年度以降の各年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
| 土地の区分 | 年度 | 価格 |
| 基準年度に係る賦課期日に所在する土地（以下「基準年度の土地」という。） | 基準年度 | 当該基準年度の土地の基準年度の価格 |
| 基準年度の土地で第三百四十九条第二項ただし書の規定の適用を受けることとなるもの | 第二年度 | 当該基準年度の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。以下この表において同じ。）であるものにあつては当該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価格に比準する価格、当該基準年度の土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該基準年度の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に比準する価格 |
| 基準年度の土地で第三百四十九条第三項ただし書の規定の適用を受けることとなるもの | 第三年度 | 当該基準年度の土地で通常市街化区域農地であるものにあつては当該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価格に比準する価格、当該基準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基準年度の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に比準する価格 |
| 第二年度において新たに固定資産税を課することとなる土地（以下「第二年度の土地」という。） | 第二年度 | 通常市街化区域農地である当該第二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価格に比準する価格 |
| 第二年度の土地で第三百四十九条第五項ただし書の規定の適用を受けることとなるもの | 第三年度 | 当該第二年度の土地で通常市街化区域農地であるものにあつては当該第二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価格に比準する価格、当該第二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第二年度の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に比準する価格 |
| 第三年度において新たに固定資産税を課することとなる土地 | 第三年度 | 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に比準する価格 |
Solely for fixed assets tax for fiscal 2025 or fiscal 2026 imposed on land to which Article 17-2, paragraph (1) or (2) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions, applies (excluding that land in the case where Article 17-2, paragraph (1) of the Supplementary Provisions has come to apply to it for fixed assets tax for fiscal 2026), the table in Article 409, paragraph (1) is deemed to be replaced with the following.
| Category of land | Fiscal year | Price |
| (i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") | Fiscal 2025 | the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards") |
| (ii) Land listed in item (ii) of the table in paragraph (1) | Fiscal 2025 | for that land that is ordinary farmland in an urbanization promotion area (meaning the ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land |
| (iii) Land listed in item (iii) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table) |
| (iv) Land listed in item (iv) of the table in paragraph (1) | Fiscal 2025 | the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land, that land being ordinary farmland in an urbanization promotion area |
| (v) Land listed in item (v) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land |
附則第十九条の二第四項又は第五項の規定により読み替えて適用される附則第十七条の二第一項又は第二項の規定の適用を受ける土地（令和八年度分の固定資産税について同条第一項の規定の適用を受けるに至つた場合における当該土地を除く。）に対して課する令和七年度分又は令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
| 土地の区分 | 年度 | 価格 |
| 一 附則第十九条の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 | 令和七年度 | 当該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を附則第十九条の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格 |
| 二 第一項の表の第二号に掲げる土地 | 令和七年度 | 当該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。以下この表において同じ。）であるものにあつては当該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を修正基準により修正した価格に比準する価格、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。）以外の農地となつたものにあつては当該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を修正基準により修正した価格に比準する価格 |
| 三 第一項の表の第三号に掲げる土地 | 令和八年度 | 当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）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 |
| 四 第一項の表の第四号に掲げる土地 | 令和七年度 | 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を修正基準により修正した価格に比準する価格 |
| 五 第一項の表の第五号に掲げる土地 | 令和八年度 | 当該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 |
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (1) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions, applies for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
| Category of land | Fiscal year | Price |
| (i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") | Fiscal 2026 | the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards") |
| (ii) Land listed in item (ii) of the table in paragraph (1) | Fiscal 2026 | the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land |
| (iii) Land listed in item (iii) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table) |
| (iv) Land listed in item (iv) of the table in paragraph (1) | Fiscal 2026 | the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land |
| (v) Land listed in item (v) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land |
令和八年度分の固定資産税について附則第十九条の二第四項又は第五項の規定により読み替えて適用される附則第十七条の二第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
| 土地の区分 | 年度 | 価格 |
| 一 附則第十九条の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 | 令和八年度 | 当該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を附則第十九条の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格 |
| 二 第一項の表の第二号に掲げる土地 | 令和八年度 | 当該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を修正基準により修正した価格 |
| 三 第一項の表の第三号に掲げる土地 | 令和八年度 | 当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）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を修正基準により修正した価格に比準する価格 |
| 四 第一項の表の第四号に掲げる土地 | 令和八年度 | 当該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を修正基準により修正した価格 |
| 五 第一項の表の第五号に掲げる土地 | 令和八年度 | 当該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を修正基準により修正した価格に比準する価格 |
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (2) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions, applies, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
| Category of land | Fiscal year | Price |
| (i) Land listed in item (iii) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") | Fiscal 2026 | for that land that is ordinary farmland in an urbanization promotion area (meaning the ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), 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 land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land |
| (ii) Land listed in item (v) of the table in paragraph (1) | Fiscal 2026 | for that land that is 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 land; and for that 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 the same fiscal year on farmland similar to that land |
| (iii) Land listed in item (vi) of the table in paragraph (1) | Fiscal 2026 | 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 land, that land being ordinary farmland in an urbanization promotion area |
附則第十九条の二第六項又は第七項の規定により読み替えて適用される附則第十七条の二第二項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
| 土地の区分 | 年度 | 価格 |
| 一 附則第十九条の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第三号に掲げる土地 | 令和八年度 | 当該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。以下この表において同じ。）であるものにあつては当該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、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該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 |
| 二 第一項の表の第五号に掲げる土地 | 令和八年度 | 当該土地で通常市街化区域農地であるものにあつては当該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 |
| 三 第一項の表の第六号に掲げる土地 | 令和八年度 | 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 |
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (1) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions, applies for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
| Category of land | Fiscal year | Price |
| (i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") | Fiscal 2026 | the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards") |
| (ii) Land listed in item (ii) of the table in paragraph (1) | Fiscal 2026 | the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land |
| (iii) Land listed in item (iii) of the table in paragraph (1) | Fiscal 2026 | for that land that is ordinary farmland in an urbanization promotion area (meaning the ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land |
| (iv) Land listed in item (iv) of the table in paragraph (1) | Fiscal 2026 | the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land |
| (v) Land listed in item (v) of the table in paragraph (1) | Fiscal 2026 | for that land that is ordinary farmland in an urbanization promotion area, the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land; and for that land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land |
| (vi) Land listed in item (vi) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land, that land being ordinary farmland in an urbanization promotion area |
令和八年度分の固定資産税について附則第十九条の二第六項又は第七項の規定により読み替えて適用される附則第十七条の二第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
| 土地の区分 | 年度 | 価格 |
| 一 附則第十九条の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 | 令和八年度 | 当該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を附則第十九条の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格 |
| 二 第一項の表の第二号に掲げる土地 | 令和八年度 | 当該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を修正基準により修正した価格 |
| 三 第一項の表の第三号に掲げる土地 | 令和八年度 | 当該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。以下この表において同じ。）であるものにあつては当該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を修正基準により修正した価格に比準する価格、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該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を修正基準により修正した価格に比準する価格 |
| 四 第一項の表の第四号に掲げる土地 | 令和八年度 | 当該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を修正基準により修正した価格 |
| 五 第一項の表の第五号に掲げる土地 | 令和八年度 | 当該土地で通常市街化区域農地であるものにあつては当該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を修正基準により修正した価格に比準する価格、当該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を修正基準により修正した価格に比準する価格 |
| 六 第一項の表の第六号に掲げる土地 | 令和八年度 | 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を修正基準により修正した価格に比準する価格 |
Solely for fixed assets tax for each fiscal year from fiscal 2019 onward imposed on land to which Article 349, paragraphs (2) through (6) as applied with terms replaced pursuant to Article 19-2-2, paragraph (2) or (3) of the Supplementary Provisions applies, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
| Category of land | Fiscal year | Price |
| Land located on the assessment date for the base year (hereinafter referred to as "base-year land") | Base year | Base-year price of that base-year land |
| Base-year land that is to be subject to the application of the proviso to Article 349, paragraph (2) | Second year | for that base-year land that is farmland in an urbanization promotion area in a rural residential zone (meaning the farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price obtained by correcting, under the fixed asset valuation standards (limited to the portion pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this table referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that base-year land; and for that base-year land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that base-year land |
| Base-year land that is to be subject to the application of the proviso to Article 349, paragraph (3) | Third year | for that base-year land that is farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that base-year land; and for that base-year land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that base-year land |
| Land on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land for the second year") | Second year | the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land for the second year, that land being farmland in an urbanization promotion area in a rural residential zone |
| Land for the second year that is to be subject to the application of the proviso to Article 349, paragraph (5) | Third year | for that land for the second year that is farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land for the second year; and for that land for the second year that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that land for the second year |
| Land on which fixed assets tax is to be newly imposed in the third year | Third year | the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land, that land being farmland in an urbanization promotion area in a rural residential zone |
附則第十九条の二の二第二項又は第三項の規定により読み替えて適用される第三百四十九条第二項から第六項までの規定の適用を受ける土地に係る令和元年度以降の各年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
| 土地の区分 | 年度 | 価格 |
| 基準年度に係る賦課期日に所在する土地（以下「基準年度の土地」という。） | 基準年度 | 当該基準年度の土地の基準年度の価格 |
| 基準年度の土地で第三百四十九条第二項ただし書の規定の適用を受けることとなるもの | 第二年度 | 当該基準年度の土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該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価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この表において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格、当該基準年度の土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該基準年度の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に比準する価格 |
| 基準年度の土地で第三百四十九条第三項ただし書の規定の適用を受けることとなるもの | 第三年度 | 当該基準年度の土地で田園住居地域内市街化区域農地であるものにあつては当該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価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該基準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基準年度の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に比準する価格 |
| 第二年度において新たに固定資産税を課することとなる土地（以下「第二年度の土地」という。） | 第二年度 | 田園住居地域内市街化区域農地である当該第二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価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格 |
| 第二年度の土地で第三百四十九条第五項ただし書の規定の適用を受けることとなるもの | 第三年度 | 当該第二年度の土地で田園住居地域内市街化区域農地であるものにあつては当該第二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価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該第二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第二年度の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に比準する価格 |
| 第三年度において新たに固定資産税を課することとなる土地 | 第三年度 | 田園住居地域内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に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格 |
Solely for fixed assets tax for fiscal 2025 or fiscal 2026 imposed on land to which Article 17-2, paragraph (1) or (2) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions, applies (excluding that land in the case where Article 17-2, paragraph (1) of the Supplementary Provisions has come to apply to it for fixed assets tax for fiscal 2026), the table in Article 409, paragraph (1) is deemed to be replaced with the following.
| Category of land | Fiscal year | Price |
| (i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") | Fiscal 2025 | the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards") |
| (ii) Land listed in item (ii) of the table in paragraph (1) | Fiscal 2025 | for that land that is farmland in an urbanization promotion area in a rural residential zone (meaning the farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price obtained by correcting, under the fixed asset valuation standards (limited to the portion pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this table referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land |
| (iii) Land listed in item (iii) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table) |
| (iv) Land listed in item (iv) of the table in paragraph (1) | Fiscal 2025 | the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land, that land being farmland in an urbanization promotion area in a rural residential zone |
| (v) Land listed in item (v) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land |
附則第十九条の二の二第四項又は第五項の規定により読み替えて適用される附則第十七条の二第一項又は第二項の規定の適用を受ける土地（令和八年度分の固定資産税について同条第一項の規定の適用を受けるに至つた場合における当該土地を除く。）に対して課する令和七年度分又は令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
| 土地の区分 | 年度 | 価格 |
| 一 附則第十九条の二の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 | 令和七年度 | 当該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を附則第十九条の二の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格 |
| 二 第一項の表の第二号に掲げる土地 | 令和七年度 | 当該土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該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を修正基準により修正した価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この表において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。）以外の農地となつたものにあつては当該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を修正基準により修正した価格に比準する価格 |
| 三 第一項の表の第三号に掲げる土地 | 令和八年度 | 当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）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 |
| 四 第一項の表の第四号に掲げる土地 | 令和七年度 | 田園住居地域内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を修正基準により修正した価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格 |
| 五 第一項の表の第五号に掲げる土地 | 令和八年度 | 当該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 |
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (1) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions, applies for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
| Category of land | Fiscal year | Price |
| (i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") | Fiscal 2026 | the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards") |
| (ii) Land listed in item (ii) of the table in paragraph (1) | Fiscal 2026 | the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land |
| (iii) Land listed in item (iii) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table) |
| (iv) Land listed in item (iv) of the table in paragraph (1) | Fiscal 2026 | the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land |
| (v) Land listed in item (v) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land |
令和八年度分の固定資産税について附則第十九条の二の二第四項又は第五項の規定により読み替えて適用される附則第十七条の二第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
| 土地の区分 | 年度 | 価格 |
| 一 附則第十九条の二の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 | 令和八年度 | 当該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を附則第十九条の二の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格 |
| 二 第一項の表の第二号に掲げる土地 | 令和八年度 | 当該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を修正基準により修正した価格 |
| 三 第一項の表の第三号に掲げる土地 | 令和八年度 | 当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）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を修正基準により修正した価格に比準する価格 |
| 四 第一項の表の第四号に掲げる土地 | 令和八年度 | 当該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を修正基準により修正した価格 |
| 五 第一項の表の第五号に掲げる土地 | 令和八年度 | 当該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を修正基準により修正した価格に比準する価格 |
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (2) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions, applies, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
| Category of land | Fiscal year | Price |
| (i) Land listed in item (iii) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") | Fiscal 2026 | for that land that is farmland in an urbanization promotion area in a rural residential zone (meaning the farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price obtained by correcting, under the fixed asset valuation standards (limited to the portion pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this table referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), 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 land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land |
| (ii) Land listed in item (v) of the table in paragraph (1) | Fiscal 2026 | for that land that is farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, 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 land; and for that 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 the same fiscal year on farmland similar to that land |
| (iii) Land listed in item (vi) of the table in paragraph (1) | Fiscal 2026 | the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, 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 land, that land being farmland in an urbanization promotion area in a rural residential zone |
附則第十九条の二の二第六項又は第七項の規定により読み替えて適用される附則第十七条の二第二項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
| 土地の区分 | 年度 | 価格 |
| 一 附則第十九条の二の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第三号に掲げる土地 | 令和八年度 | 当該土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該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を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この表において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該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 |
| 二 第一項の表の第五号に掲げる土地 | 令和八年度 | 当該土地で田園住居地域内市街化区域農地であるものにあつては当該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を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該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 |
| 三 第一項の表の第六号に掲げる土地 | 令和八年度 | 田園住居地域内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を田園住居地域内市街化区域農地固定資産評価基準により補正した価格 |
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (1) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions, applies for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
| Category of land | Fiscal year | Price |
| (i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") | Fiscal 2026 | the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards") |
| (ii) Land listed in item (ii) of the table in paragraph (1) | Fiscal 2026 | the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land |
| (iii) Land listed in item (iii) of the table in paragraph (1) | Fiscal 2026 | for that land that is farmland in an urbanization promotion area in a rural residential zone (meaning the farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price obtained by correcting, under the fixed asset valuation standards (limited to the portion pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this table referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that land |
| (iv) Land listed in item (iv) of the table in paragraph (1) | Fiscal 2026 | the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land |
| (v) Land listed in item (v) of the table in paragraph (1) | Fiscal 2026 | for that land that is farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land; and for that land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that land |
| (vi) Land listed in item (vi) of the table in paragraph (1) | Fiscal 2026 | the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price obtained by adjusting, under the adjustment standards, 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 land, that land being farmland in an urbanization promotion area in a rural residential zone |
令和八年度分の固定資産税について附則第十九条の二の二第六項又は第七項の規定により読み替えて適用される附則第十七条の二第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
| 土地の区分 | 年度 | 価格 |
| 一 附則第十九条の二の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 | 令和八年度 | 当該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を附則第十九条の二の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格 |
| 二 第一項の表の第二号に掲げる土地 | 令和八年度 | 当該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を修正基準により修正した価格 |
| 三 第一項の表の第三号に掲げる土地 | 令和八年度 | 当該土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該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を修正基準により修正した価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この表において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該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を修正基準により修正した価格に比準する価格 |
| 四 第一項の表の第四号に掲げる土地 | 令和八年度 | 当該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を修正基準により修正した価格 |
| 五 第一項の表の第五号に掲げる土地 | 令和八年度 | 当該土地で田園住居地域内市街化区域農地であるものにあつては当該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を修正基準により修正した価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該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を修正基準により修正した価格に比準する価格 |
| 六 第一項の表の第六号に掲げる土地 | 令和八年度 | 田園住居地域内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を修正基準により修正した価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格 |
base-year pricemachine translation
「基準年度の価格」
The value of a piece of land or a house on the assessment date (賦課期日) of a base fiscal year (基準年度), the year in which fixed assets are revalued every three years, as registered in the land or house tax ledger (課税台帳); it is the fixed assets tax (固定資産税) base for that year.
Short name set inArticle 349, paragraph (1)
fixed asset valuation standardsmachine translation
「固定資産評価基準」
The standards for valuing fixed assets (固定資産) and the method and procedure for carrying out valuations, which the Minister for Internal Affairs and Communications (総務大臣) sets and publishes by public notice (告示).
Short name set inArticle 388, 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)
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)
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)
base-year landmachine translation
「基準年度の土地」
Land that exists on the assessment date (賦課期日) of a base fiscal year (基準年度), the year in which fixed assets are revalued every three years.
Short name set inSupplementary Provisions, Article 22, paragraph (2)
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 22, paragraph (2)· applies only in this provision
land for the second yearmachine translation
「第二年度の土地」
Land that first becomes liable to fixed asset tax (固定資産税) in the second year (第二年度), the fiscal year after a base year (基準年度), for which the tables in Articles 17-3 and 22 of the supplementary provisions (附則) set the price on which that year's tax is based.
Short name set inSupplementary Provisions, Article 22, 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 22, paragraph (2)· applies only in this provision
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, as Article 19-2, paragraph 4 or 5 of the supplementary provisions (附則) reads that paragraph.
Short name set inSupplementary Provisions, Article 22, paragraph (3)
table in paragraph (1)machine translation
「第一項の表」
In the table of Article 22, paragraph 3 of the supplementary provisions (附則), the table in Article 17-2, paragraph 1 of the supplementary provisions as read under Article 19-2, paragraph 4 or 5 for farmland in an urbanization promotion area (市街化区域農地), which sorts land by the fiscal year and price that may be revised by the revision standards (修正基準) where land prices have fallen.
Short name set inSupplementary Provisions, Article 22, paragraph (3)
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 22, paragraph (3)· applies only in this provision
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 22, paragraph (3)· applies only in this provision
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, as Article 19-2, paragraph 4 or 5 of the supplementary provisions (附則) reads that paragraph.
Short name set inSupplementary Provisions, Article 22, paragraph (4)
table in paragraph (1)machine translation
「第一項の表」
In the table of Article 22, paragraph 4 of the supplementary provisions (附則), the table in Article 17-2, paragraph 1 of the supplementary provisions as read under Article 19-2, paragraph 4 or 5 for farmland in an urbanization promotion area (市街化区域農地), which sorts land by the fiscal year and price that may be revised by the revision standards (修正基準) where land prices have fallen.
Short name set inSupplementary Provisions, Article 22, paragraph (4)
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 22, paragraph (4)· applies only in this provision
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 22, paragraph (5)· applies only in this provision
table in paragraph (1)machine translation
「第一項の表」
In the table of Article 22, paragraph 5 of the supplementary provisions (附則), the table in Article 17-2, paragraph 1 of the supplementary provisions as read under Article 19-2, paragraph 6 or 7 for farmland in an urbanization promotion area (市街化区域農地), which sorts land by the fiscal year and price that may be revised by the revision standards (修正基準) where land prices have fallen.
Short name set inSupplementary Provisions, Article 22, paragraph (5)
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 22, paragraph (5)· applies only in this provision
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, as Article 19-2, paragraph 6 or 7 of the supplementary provisions (附則) reads that paragraph.
Short name set inSupplementary Provisions, Article 22, paragraph (6)
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 22, paragraph (6)· applies only in this provision
table in paragraph (1)machine translation
「第一項の表」
In the table of Article 22, paragraph 6 of the supplementary provisions (附則), the table in Article 17-2, paragraph 1 of the supplementary provisions as read under Article 19-2, paragraph 6 or 7 for farmland in an urbanization promotion area (市街化区域農地), which sorts land by the fiscal year and price that may be revised by the revision standards (修正基準) where land prices have fallen.
Short name set inSupplementary Provisions, Article 22, paragraph (6)
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 22, paragraph (6)· applies only in this provision
base-year landmachine translation
「基準年度の土地」
Land that exists on the assessment date (賦課期日) of a base fiscal year (基準年度), the year in which fixed assets are revalued every three years.
Short name set inSupplementary Provisions, Article 22, paragraph (7)
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 22, paragraph (7)· applies only in this provision
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 22, paragraph (7)· applies only in this provision
fixed asset valuation standards for 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固定資産評価基準」
The part of the fixed asset evaluation standards (固定資産評価基準) set under Article 388, paragraph 1 that deals with farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), by which the price of such farmland, worked out from the price of similar building land, is adjusted for fixed asset tax (固定資産税).
Short name set inSupplementary Provisions, Article 22, paragraph (7)
land for the second yearmachine translation
「第二年度の土地」
Land that first becomes liable to fixed asset tax (固定資産税) in the second year (第二年度), the fiscal year after a base year (基準年度), for which the tables in Articles 17-3 and 22 of the supplementary provisions (附則) set the price on which that year's tax is based.
Short name set inSupplementary Provisions, Article 22, paragraph (7)
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, as Article 19-2-2, paragraph 4 or 5 of the supplementary provisions (附則) reads that paragraph.
Short name set inSupplementary Provisions, Article 22, paragraph (8)
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 22, paragraph (8)· applies only in this provision
fixed asset valuation standards for 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固定資産評価基準」
The part of the fixed asset evaluation standards (固定資産評価基準) set under Article 388, paragraph 1 that deals with farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), by which the price of such farmland, worked out from the price of similar building land, is adjusted for fixed asset tax (固定資産税).
Short name set inSupplementary Provisions, Article 22, paragraph (8)
table in paragraph (1)machine translation
「第一項の表」
In the table of Article 22, paragraph 8 of the supplementary provisions (附則), the table in Article 17-2, paragraph 1 of the supplementary provisions as read under Article 19-2-2, paragraph 4 or 5 for farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), which sorts land by the fiscal year and price that may be revised by the revision standards (修正基準) where land prices have fallen.
Short name set inSupplementary Provisions, Article 22, paragraph (8)
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 22, paragraph (8)· applies only in this provision
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, as Article 19-2-2, paragraph 4 or 5 of the supplementary provisions (附則) reads that paragraph.
Short name set inSupplementary Provisions, Article 22, paragraph (9)
table in paragraph (1)machine translation
「第一項の表」
In the table of Article 22, paragraph 9 of the supplementary provisions (附則), the table in Article 17-2, paragraph 1 of the supplementary provisions as read under Article 19-2-2, paragraph 4 or 5 for farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), which sorts land by the fiscal year and price that may be revised by the revision standards (修正基準) where land prices have fallen.
Short name set inSupplementary Provisions, Article 22, paragraph (9)
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 22, paragraph (9)· applies only in this provision
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 22, paragraph (10)· applies only in this provision
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 22, paragraph (10)· applies only in this provision
fixed asset valuation standards for 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固定資産評価基準」
The part of the fixed asset evaluation standards (固定資産評価基準) set under Article 388, paragraph 1 that deals with farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), by which the price of such farmland, worked out from the price of similar building land, is adjusted for fixed asset tax (固定資産税).
Short name set inSupplementary Provisions, Article 22, paragraph (10)
table in paragraph (1)machine translation
「第一項の表」
In the table of Article 22, paragraph 10 of the supplementary provisions (附則), the table in Article 17-2, paragraph 1 of the supplementary provisions as read under Article 19-2-2, paragraph 6 or 7 for farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), which sorts land by the fiscal year and price that may be revised by the revision standards (修正基準) where land prices have fallen.
Short name set inSupplementary Provisions, Article 22, paragraph (10)
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, as Article 19-2-2, paragraph 6 or 7 of the supplementary provisions (附則) reads that paragraph.
Short name set inSupplementary Provisions, Article 22, paragraph (11)
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 22, paragraph (11)· applies only in this provision
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 22, paragraph (11)· applies only in this provision
fixed asset valuation standards for 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固定資産評価基準」
The part of the fixed asset evaluation standards (固定資産評価基準) set under Article 388, paragraph 1 that deals with farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), by which the price of such farmland, worked out from the price of similar building land, is adjusted for fixed asset tax (固定資産税).
Short name set inSupplementary Provisions, Article 22, paragraph (11)
table in paragraph (1)machine translation
「第一項の表」
In the table of Article 22, paragraph 11 of the supplementary provisions (附則), the table in Article 17-2, paragraph 1 of the supplementary provisions as read under Article 19-2-2, paragraph 6 or 7 for farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), which sorts land by the fiscal year and price that may be revised by the revision standards (修正基準) where land prices have fallen.
Short name set inSupplementary Provisions, Article 22, paragraph (11)