Supplementary Provisions, Article 78Special Provisions on Local Taxes Accompanying the Holding of the 2027 International Horticultural Exposition
第七十八条（二千二十七年国際園芸博覧会の開催に伴う地方税の特例）
In this Article, the terms set forth in the following items mean as specified respectively therein:
この条において、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
Expo: means the 2027 International Horticultural Exposition to be held in 2027 in accordance with the Convention relating to International Exhibitions;
博覧会 国際博覧会に関する条約の適用を受けて令和九年に開催される二千二十七年国際園芸博覧会をいう。
Expo Association: means the 2027 International Horticultural Exposition Association, an incorporated public interest association;
博覧会協会 公益社団法人二千二十七年国際園芸博覧会協会をいう。
participating countries, etc.: means the following foreign corporations (meaning a corporation that does not have its head office or principal office or place of business in Japan (meaning the area where this Act is enforced; the same applies in item (vi)); the same applies hereinafter in this item, item (iv), (b) and item (vi)):
an official participant (meaning a foreign country or international organization (limited to a foreign corporation) that has accepted the official invitation from the Government of Japan to participate in the Expo; the same applies in (b) and in item (iv), (a) and (c));
a foreign corporation specified by Order of the Ministry of Internal Affairs and Communications that carries out Expo-related work of an official participant (meaning work concerning the preparation or operation of the Expo that is not for profit);
the Bureau International des Expositions.
博覧会国際事務局
representatives, etc. of participating countries, etc.: means the following nonresidents without a permanent establishment (meaning nonresidents prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act; the same applies in item (vi)):
参加国等の代表等 恒久的施設を有しない非居住者（所得税法第二条第一項第五号に規定する非居住者をいう。第六号において同じ。）で次に掲げるものをいう。
a person who works for an official participant;
公式参加者に勤務する者
a person who works for a foreign corporation specified by Order of the Ministry of Internal Affairs and Communications prescribed in item (iii), (b);
a person appointed by an official participant for a mission specified by Cabinet Order, such as being responsible for that official participant's exhibition at the Expo venue, or a person who acts as an agent in the affairs pertaining to that mission of that person;
公式参加者が当該公式参加者の博覧会の会場における展示について責任を有することその他の政令で定める任務のために任命する者又はその者の当該任務に係る事務の代理をする者
the Secretary General of the Bureau International des Expositions or a staff member of the secretariat of the Bureau International des Expositions.
博覧会国際事務局の事務局長又は博覧会国際事務局の事務局の職員
exhibition participant: means a person who has concluded a contract to participate in the Expo as an exhibitor with the Expo Association (excluding participating countries, etc.).
permanent establishment: means the following; provided, however, that where a convention for the avoidance of double taxation or the prevention of tax evasion concluded by Japan contains provisions different from those for what is listed below, for a nonresident or foreign corporation subject to that convention, it means what is defined as a permanent establishment in that convention (limited to that in Japan):
a branch, a factory, or any other fixed place in Japan at which a nonresident or foreign corporation conducts business, that Cabinet Order specifies;
a place in Japan at which a nonresident or foreign corporation conducts construction or installation work or provides services supervising such work, or anything else that Cabinet Order specifies as equivalent thereto;
a person that a nonresident or foreign corporation places in Japan who has the authority to conclude contracts on its behalf, or any other equivalent person, that Cabinet Order specifies.
Prefectures and municipalities may not, notwithstanding the provisions of Article 24, paragraph (1) and Article 294, paragraph (1), impose corporate prefectural inhabitant tax and corporate municipal inhabitant tax on participating countries, etc., in the case where the business conducted by the participating countries, etc. through a permanent establishment that they have within the area of the prefecture or municipality concerned is only business pertaining to the covered domestic source income prescribed in Article 67-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as "covered domestic source income" in paragraphs (3) through (5)).
道府県及び市町村は、参加国等に対しては、当該参加国等が当該道府県又は当該市町村の区域内において有する恒久的施設を通じて行う事業が租税特別措置法第六十七条の十六の二第一項に規定する対象国内源泉所得（次項から第五項までにおいて「対象国内源泉所得」という。）に係る事業のみである場合には、第二十四条第一項及び第二百九十四条第一項の規定にかかわらず、法人の道府県民税及び市町村民税を課することができない。
Participating countries, etc. are not required, in the case where the business conducted by them through a permanent establishment that they have within the area of a prefecture or municipality is only business pertaining to covered domestic source income, notwithstanding the provisions of Article 53, paragraph (1) or Article 321-8, paragraph (1), to submit the returns under those provisions to the governor of that prefecture or the mayor of that municipality.
参加国等は、当該参加国等が道府県又は市町村の区域内において有する恒久的施設を通じて行う事業が対象国内源泉所得に係る事業のみである場合には、第五十三条第一項又は第三百二十一条の八第一項の規定にかかわらず、当該道府県の知事又は当該市町村の長に対しては、これらの規定による申告書を提出することを要しない。
A prefecture may not, notwithstanding the provisions of Article 72-2, paragraph (1), impose enterprise tax on business pertaining to covered domestic source income conducted by participating countries, etc.
道府県は、参加国等が行う対象国内源泉所得に係る事業に対しては、第七十二条の二第一項の規定にかかわらず、事業税を課することができない。
Participating countries, etc. are not required, in the case where the business conducted by them through a permanent establishment that they have within the area of a prefecture is only business pertaining to covered domestic source income, notwithstanding the provisions of Article 72-25, paragraph (1), Article 72-26, paragraph (1) and Article 72-28, paragraphs (1) and (3), to submit the returns under those provisions to the governor of that prefecture.
参加国等は、当該参加国等が道府県の区域内において有する恒久的施設を通じて行う事業が対象国内源泉所得に係る事業のみである場合には、第七十二条の二十五第一項、第七十二条の二十六第一項並びに第七十二条の二十八第一項及び第三項の規定にかかわらず、当該道府県の知事に対しては、これらの規定による申告書を提出することを要しない。
A prefecture may not, notwithstanding the provisions of Article 73-2, paragraph (1), impose real property acquisition tax on the acquisition of houses specified by Cabinet Order that the Expo Association, participating countries, etc. or exhibition participants use for the Expo within the Expo venue, or of houses that the Expo Association provides for securing transportation around the Expo venue, in the case where they have acquired those houses. However, where the Expo Association, participating countries, etc. or an exhibition participant owns those houses on the day on which six months have elapsed from the end date of the Expo, the acquisition of those houses is deemed to have been made on that day, and real property acquisition tax is imposed deeming the owner of those houses to be the acquirer.
A prefecture may not, notwithstanding the provisions of Article 73-2, paragraph (1), impose real property acquisition tax on the acquisition of a house in the case where a person who has concluded with the Expo Association a contract for lending a house to the Expo Association (hereinafter in this paragraph referred to as a "house lender") has acquired that house (limited to a house specified by Cabinet Order that is used for the Expo and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is to be lent to the Expo Association). However, where the house lender owns that house on the day on which six months have elapsed from the end date of the Expo, the acquisition of that house is deemed to have been made on that day, and real property acquisition tax is imposed deeming the owner of that house to be the acquirer.
道府県は、博覧会協会との間に家屋を博覧会協会に貸し付けることを内容とする契約を締結した者（以下この項において「家屋貸与者」という。）が、当該家屋（博覧会の用に供される家屋で政令で定めるものであつて、博覧会協会に貸し付けることにつき総務省令で定めるところにより証明がされたものに限る。）を取得した場合における当該家屋の取得に対しては、第七十三条の二第一項の規定にかかわらず、不動産取得税を課することができない。ただし、家屋貸与者が、博覧会の終了の日から六月を経過する日において当該家屋を所有しているときは、同日において当該家屋の取得があつたものとみなし、当該家屋の所有者を取得者とみなして不動産取得税を課する。
A prefecture may not, limited to automobile tax for each fiscal year from fiscal year 2025 to fiscal year 2027, notwithstanding the provisions of Article 146, paragraph (1), impose automobile tax on motor vehicles specified by Cabinet Order that are owned by participating countries, etc. or representatives, etc. of participating countries, etc.
A municipality may not, limited to fixed assets tax or city planning tax for each fiscal year from fiscal year 2025 to fiscal year 2028, notwithstanding the provisions of Article 342, Article 343, paragraph (7) or Article 702, paragraph (1), impose fixed assets tax or city planning tax on houses and depreciable assets specified by Cabinet Order that the Expo Association, participating countries, etc. or exhibition participants use for the Expo within the Expo venue, or on provisionally used land prescribed in Article 343, paragraph (7) (hereinafter in this paragraph referred to as "provisionally used land"), or on houses and depreciable assets that the Expo Association provides for securing transportation around the Expo venue, or on provisionally used land.
A municipality may not, limited to fixed assets tax or city planning tax for each fiscal year from fiscal year 2025 to fiscal year 2028, notwithstanding the provisions of Article 342 or Article 702, paragraph (1), impose fixed assets tax or city planning tax on houses and depreciable assets that a person who has concluded with the Expo Association a contract for lending houses and depreciable assets to the Expo Association lends to the Expo Association under that contract (limited to houses and depreciable assets specified by Cabinet Order that are used for the Expo and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that they are lent to the Expo Association).
A municipality may not, limited to light motor vehicle tax for each fiscal year from fiscal year 2025 to fiscal year 2027, notwithstanding the provisions of Article 443, paragraph (1), impose light motor vehicle tax on light motor vehicles, etc. specified by Cabinet Order that are owned by participating countries, etc. or representatives, etc. of participating countries, etc.
A designated city, etc. may not, limited to business years ending by March 31, 2029, notwithstanding the provisions of Article 701-32, paragraph (1), impose business office tax on business conducted at an office or place of business (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v)) pertaining to facilities installed within the Expo venue that are used for business specified by Cabinet Order conducted by participating countries, etc. or exhibition participants in relation to the Expo. In this case, the provisions of Article 701-34, paragraph (6) apply mutatis mutandis.
指定都市等は、博覧会の会場内において設置される参加国等又は参加者が博覧会に関して行う事業で政令で定めるものの用に供する施設に係る事業所等（第七百一条の三十一第一項第五号に規定する事業所等をいう。）において行う事業に対しては、令和十一年三月三十一日までに終了する事業年度分に限り、第七百一条の三十二第一項の規定にかかわらず、事業所税を課することができない。この場合においては、第七百一条の三十四第六項の規定を準用する。
With regard to the application of Article 701-43, paragraphs (1) and (2) where the provisions of the preceding paragraph apply, in those provisions, "Article 701-34" and "that Article" are deemed to be replaced with "Article 701-34 or Article 78, paragraph (12) of the Supplementary Provisions".
前項の規定の適用がある場合における第七百一条の四十三第一項及び第二項の規定の適用については、これらの規定中「第七百一条の三十四」とあり、及び「同条」とあるのは、「第七百一条の三十四又は附則第七十八条第十二項」とする。
Procedures for the certification of persons subject to the provisions of paragraph (2) through the preceding paragraph and other matters necessary for the application of those provisions are specified by Cabinet Order.
第二項から前項までの規定の適用を受ける者の認定の手続その他これらの規定の適用に関し必要な事項は、政令で定める。
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)
office or place of businessmachine translation
「事業所等」
In the section on business office tax (事業所税), an office (事務所) or place of business (事業所).
Short name set inArticle 701-31, paragraph (1), item (v)· applies only in this section
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)
designated citymachine translation
「指定都市」
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
Short name set inSupplementary Provisions, Article 5, paragraph (1), item (i)
Expomachine translation
「博覧会」
The International Horticultural Expo 2027 (二千二十七年国際園芸博覧会), held in 2027 under the Convention relating to International Exhibitions (国際博覧会に関する条約).
Defined inSupplementary Provisions, Article 78, paragraph (1), item (i)· applies only in this article
Expo Associationmachine translation
「博覧会協会」
The International Horticultural Expo 2027 Association (公益社団法人二千二十七年国際園芸博覧会協会), a public interest incorporated association.
Defined inSupplementary Provisions, Article 78, paragraph (1), item (ii)· applies only in this article
participating countries, etc.machine translation
「参加国等」
The foreign corporations (外国法人) Article 78, paragraph 1, item 3 of the supplementary provisions (附則) lists for the International Horticultural Expo 2027: official participants (公式参加者) — foreign states or international organizations that accepted the Japanese Government's official invitation to take part —, foreign corporations a Ministry of Internal Affairs and Communications Order (総務省令) sets that do an official participant's non-profit Expo work, and the Bureau International des Expositions (博覧会国際事務局).
Defined inSupplementary Provisions, Article 78, paragraph (1), item (iii)· applies only in this article
Japanmachine translation
「国内」
The area in which this Act is in force, that is, Japan.
Defined inSupplementary Provisions, Article 78, paragraph (1), item (iii)· applies only in this provision and in Supplementary Provisions, Article 78, paragraph (1), item (vi)
foreign corporationmachine translation
「外国法人」
A corporation that has neither its head office nor its principal office in Japan, the area where the Local Tax Act applies.
Defined inSupplementary Provisions, Article 78, paragraph (1), item (iii)· applies only in this item and in Supplementary Provisions, Article 78, paragraph (1), item (vi); and Supplementary Provisions, Article 78, paragraph (1), item (iv), (b)
representatives, etc. of participating countries, etc.machine translation
「参加国等の代表等」
Non-residents (非居住者) as defined in Article 2, paragraph 1, item 5 of the Income Tax Act who have no permanent establishment (恒久的施設) and who work for an official participant (公式参加者) of the International Horticultural Expo 2027 or for a foreign corporation doing its Expo work, are appointed by an official participant for duties a Cabinet Order (政令) sets, such as being responsible for its exhibit, or act for such an appointee, or are the Secretary General or staff of the Bureau International des Expositions (博覧会国際事務局).
Defined inSupplementary Provisions, Article 78, paragraph (1), item (iv)· applies only in this article
nonresidentmachine translation
「非居住者」
A nonresident as defined in Article 2, paragraph 1, item 5 of the Income Tax Act: an individual who is not a resident (居住者), that is, who neither has a domicile (住所) in Japan nor has had a residence (居所) there continuously for one year or more up to now.
Defined inSupplementary Provisions, Article 78, paragraph (1), item (iv)· applies only in this provision and in Supplementary Provisions, Article 78, paragraph (1), item (vi)
exhibition participantmachine translation
「参加者」
A person who has concluded an exhibition participation contract (出展参加契約) for the International Horticultural Expo 2027 with the association for that Expo (博覧会協会), other than participating countries, etc. (参加国等).
Defined inSupplementary Provisions, Article 78, paragraph (1), item (v)· applies only in this article
permanent establishmentmachine translation
「恒久的施設」
A branch, factory or other fixed place of business in Japan of a nonresident or foreign corporation, a construction or installation site there, or an agent there with authority to conclude contracts for it, each as a Cabinet Order (政令) specifies; where a tax treaty Japan has concluded defines it differently, the treaty's definition applies.
Defined inSupplementary Provisions, Article 78, paragraph (1), item (vi)· applies only in this article
covered domestic source incomemachine translation
「対象国内源泉所得」
Covered domestic source income as defined in Article 67-16-2, paragraph 1 of the Act on Special Measures Concerning Taxation: domestic source income of an official participant (公式参加者) in the 2027 International Horticultural Expo, a foreign corporation a Ministry of Finance Order (財務省令) names or the Bureau International des Expositions (博覧会国際事務局) — income under Article 138, paragraph 1, item 1 of the Corporation Tax Act, or certain income under item 6 of that paragraph that a Cabinet Order (政令) specifies — from Expo-related work (博覧会関連業務) done from 1 April 2025 to 31 March 2028, on which no corporation tax is levied.
Short name set inSupplementary Provisions, Article 78, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 78, paragraphs (3) to (5)
house lendermachine translation
「家屋貸与者」
A person who has contracted with the Association for the 2027 International Horticultural Expo (公益社団法人二千二十七年国際園芸博覧会協会) to lend it a house; real estate acquisition tax (不動産取得税) is not levied on their acquiring a house certified as lent to it for the Expo, of a kind a Cabinet Order (政令) specifies, unless they still own it six months after the Expo ends.
Short name set inSupplementary Provisions, Article 78, paragraph (7)· applies only in this paragraph
provisionally used landmachine translation
「仮使用地」
Land that the implementer (施行者) of a land readjustment project (土地区画整理事業) under the Land Readjustment Act manages under Article 100-2 of that Act (including as applied to the like projects of other Acts named in Article 343, paragraph 7) and that someone other than the implementer is using provisionally.
Short name set inSupplementary Provisions, Article 78, paragraph (9)· applies only in this paragraph