Supplementary Provisions, Article 9Transitional Measures concerning Fixed Assets Tax and City Planning Tax Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.
第九条（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置）
A municipality may, as provided by Municipal Ordinance, decline to apply the provisions of Article 18-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and Article 25-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act) with regard to fixed assets tax and city planning tax for each of fiscal 2009 through fiscal 2011.
市町村は、平成二十一年度から平成二十三年度までの各年度分の固定資産税及び都市計画税について、条例で定めるところにより、新法附則第十八条の三（新法附則第二十一条の二第二項において準用する場合を含む。）及び第二十五条の三（新法附則第二十七条の四の二第二項において準用する場合を含む。）の規定を適用しないことができる。
In the case referred to in the preceding paragraph, with regard to fixed assets tax for each fiscal year (fiscal 2009 through fiscal 2011) on building land, etc. listed in Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for each of fiscal 2009 through fiscal 2011 (excluding building land, etc. to which the provisions of the following paragraph apply) and that, on the assessment date for the fiscal year preceding each such fiscal year, fell under the building land, etc. listed in the right-hand column of that table (hereinafter in this paragraph referred to as "change-of-use building land, etc."), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply on the assumption that the change-of-use building land, etc. was building land, etc. listed in the left-hand column of that table, respectively, on the assessment date for the fiscal year preceding each such fiscal year.
前項の場合には、新法附則第十八条第七項第一号から第三号までに掲げる宅地等で平成二十一年度から平成二十三年度までの各年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（次項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、当該用途変更宅地等が当該各年度の前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
In the case referred to in paragraph (1), with regard to fixed assets tax for fiscal 2009 for fiscal 2009 building land, etc., for fiscal 2010 for fiscal 2010 building land, etc., and for fiscal 2011 for fiscal 2011 building land, etc., being building land, etc. listed in Article 18, paragraph (7), item (ii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for fiscal 2009 (hereinafter in this paragraph referred to as "fiscal 2009 building land, etc."), building land, etc. listed in Article 18, paragraph (7), item (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of that table on the assessment date for fiscal 2010 (hereinafter in this paragraph referred to as "fiscal 2010 building land, etc."), or building land, etc. listed in Article 18, paragraph (7), item (iv) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of that table on the assessment date for fiscal 2011 (hereinafter in this paragraph referred to as "fiscal 2011 building land, etc."), of which the similar land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter in this paragraph) of that building land, etc. fell under the building land, etc. listed in the right-hand column of that table on the assessment date for fiscal 2008 in the case of fiscal 2009 building land, etc., for fiscal 2009 in the case of fiscal 2010 building land, etc., and for fiscal 2010 in the case of fiscal 2011 building land, etc. (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply on the assumption that the similar land was building land, etc. listed in the left-hand column of that table, respectively, on the assessment date for the previous fiscal year.
第一項の場合には、新法附則第十八条第七項第二号に掲げる宅地等で平成二十一年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十一年度の宅地等」という。）、新法附則第十八条第七項第三号に掲げる宅地等で平成二十二年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十二年度の宅地等」という。）又は同条第七項第四号に掲げる宅地等で平成二十三年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十三年度の宅地等」という。）のうち、当該宅地等の類似土地（新法附則第十七条第七号に規定する類似土地をいう。以下この項において同じ。）が平成二十一年度の宅地等にあっては平成二十年度、平成二十二年度の宅地等にあっては平成二十一年度、平成二十三年度の宅地等にあっては平成二十二年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）においてそれぞれ同表の下欄に掲げる宅地等に該当したものに係る平成二十一年度の宅地等にあっては平成二十一年度分、平成二十二年度の宅地等にあっては平成二十二年度分、平成二十三年度の宅地等にあっては平成二十三年度分の固定資産税については、当該類似土地が前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
In the case referred to in paragraph (1), for the purpose of applying the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and the preceding two paragraphs to fixed assets tax for each of fiscal 2009 through fiscal 2011 on building land, etc. that, on the assessment date for each such fiscal year, has two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is small-scale residential land"), the part that is general residential land prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as the "part that is general residential land"), and the part that is non-residential building land, etc. prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as the "part that is non-residential building land, etc."), the part that is small-scale residential land, the part that is general residential land, or the part that is non-residential building land, etc. is deemed to be a single parcel of building land, etc. in each case.
第一項の場合には、平成二十一年度から平成二十三年度までの各年度に係る賦課期日において新法附則第十八条の三第一項に規定する小規模住宅用地である部分（以下この項において「小規模住宅用地である部分」という。）、同条第一項に規定する一般住宅用地である部分（以下この項において「一般住宅用地である部分」という。）又は同条第一項に規定する非住宅用宅地等である部分（以下この項において「非住宅用宅地等である部分」という。）のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）並びに前二項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。
The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal year 2009 through fiscal year 2011. In this case, the phrase "Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions" in paragraph (2) is deemed to be replaced with "Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions of the New Act as the terms are replaced in Article 25, paragraph (7) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", the phrase "Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" in that paragraph is deemed to be replaced with "Article 17 and Article 25 or 27-4-2 of the Supplementary Provisions of the New Act", in paragraph (3), the phrase "Article 18, paragraph (7), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (7), item (ii) of the Supplementary Provisions of the New Act as the terms are replaced in Article 25, paragraph (7) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", the phrase "Article 18, paragraph (7), item (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (7), item (iii) of the Supplementary Provisions of the New Act as the terms are replaced in Article 25, paragraph (7) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", the phrase "Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" in that paragraph is deemed to be replaced with "Article 17 and Article 25 or 27-4-2 of the Supplementary Provisions of the New Act", and in paragraph (4), the phrase "and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" is deemed to be replaced with ", 25 and 27-4-2 of the Supplementary Provisions of the New Act".
前三項の規定は、平成二十一年度から平成二十三年度までの各年度分の都市計画税について準用する。この場合において、第二項中「附則第十八条第七項第一号から第三号まで」とあるのは「附則第二十五条第七項又は第二十七条の四の二第二項において読み替えられた新法附則第十八条第七項第一号から第三号まで」と、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、第三項中「附則第十八条第七項第二号」とあるのは「附則第二十五条第七項又は第二十七条の四の二第二項において読み替えられた新法附則第十八条第七項第二号」と、「附則第十八条第七項第三号」とあるのは「附則第二十五条第七項又は第二十七条の四の二第二項において読み替えられた新法附則第十八条第七項第三号」と、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、前項中「及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「、第二十五条及び第二十七条の四の二」と読み替えるものとする。
general residential landmachine translation
「一般住宅用地」
Residential land (住宅用地) other than small-scale residential land (小規模住宅用地).
Defined inSupplementary Provisions, Article 18-3, paragraph (1)
small-scale residential landmachine translation
「小規模住宅用地」
Small-scale residential land as Article 349-3-2, paragraph 2 defines it: residential land (住宅用地) of up to 200 square metres per dwelling on it.
Defined inSupplementary Provisions, Article 18-3, paragraph (1)
non-residential building land, etc.machine translation
「非住宅用宅地等」
Building land, etc. (宅地等) other than residential land (住宅用地), as the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) defines it for the fixed asset tax (固定資産税).
Defined inSupplementary Provisions, Article 18-3, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 9 of 2009.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
change-of-use building land, etc.machine translation
「用途変更宅地等」
In Article 9, paragraph 2 of the supplementary provisions (附則) of Act No. 9 of 2009, land of the kinds listed in Article 18, paragraph 7, items 1 to 3 of the supplementary provisions of the Local Tax Act as amended by Article 1 of that Act that, at the assessment date of any of fiscal 2009 to 2011, falls in a class of land in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions, having fallen at the previous year's assessment date in the class beside it in the lower column; for those years' fixed asset tax (固定資産税) it is treated as having been in the upper-column class the year before.
Short name set inSupplementary Provisions, Article 9, paragraph (2)· applies only in this paragraph
assessment date for the previous fiscal yearmachine translation
「前年度に係る賦課期日」
The assessment date (賦課期日) of the fiscal year immediately before each of the three fiscal years the paragraph covers, on which the paragraph looks at what kind of land the comparable land (類似土地) of the land concerned then was.
Short name set inSupplementary Provisions, Article 9, paragraph (3)· applies only in this paragraph
fiscal 2009 building land, etc.machine translation
「平成二十一年度の宅地等」
Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 7, item 2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 9 of 2009 that, on the fiscal 2009 assessment date (賦課期日), falls into a category in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 9, paragraph (3)· applies only in this paragraph
fiscal 2011 building land, etc.machine translation
「平成二十三年度の宅地等」
Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 7, item 4 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 9 of 2009 that, on the fiscal 2011 assessment date (賦課期日), falls into a category in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 9, paragraph (3)· applies only in this paragraph
fiscal 2010 building land, etc.machine translation
「平成二十二年度の宅地等」
Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 7, item 3 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 9 of 2009 that, on the fiscal 2010 assessment date (賦課期日), falls into a category in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 9, paragraph (3)· applies only in this paragraph
similar landmachine translation
「類似土地」
Similar land (類似土地) as defined in Article 17, item 7 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 9 of 2009.
Defined inSupplementary Provisions, Article 9, paragraph (3)· applies only in this paragraph
part that is general residential landmachine translation
「一般住宅用地である部分」
The part of a piece of building land, etc. (宅地等) that is general residential land (一般住宅用地) as Article 18-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act defines it as amended by Act No. 9 of 2009.
Short name set inSupplementary Provisions, Article 9, paragraph (4)· applies only in this paragraph
part that is small-scale residential landmachine translation
「小規模住宅用地である部分」
The part of a piece of building land, etc. (宅地等) that is small-scale residential land (小規模住宅用地) as Article 18-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act defines it as amended by Act No. 9 of 2009.
Short name set inSupplementary Provisions, Article 9, paragraph (4)· applies only in this paragraph
part that is non-residential building land, etc.machine translation
「非住宅用宅地等である部分」
The part of a piece of building land, etc. (宅地等) that is non-residential building land, etc. (非住宅用宅地等) as Article 18-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act defines it as amended by Act No. 9 of 2009.
Short name set inSupplementary Provisions, Article 9, paragraph (4)· applies only in this paragraph
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.