Supplementary Provisions, Article 22Review
第二十二条（検討）
With regard to fixed assets tax and city planning tax imposed on land, in order to achieve proper taxation, apart from what is separately provided, further review is to be conducted taking into consideration the future state of land prices, etc., and based on the results, necessary measures are to be taken so that they apply from fixed assets tax and city planning tax for fiscal year 1976.
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)