Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions for Fixed Assets Tax, etc. Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.
第二十一条（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等の特例に関する経過措置）
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) to fixed assets tax and city planning tax for each fiscal year from fiscal 2024 to fiscal 2026.
市町村は、令和六年度から令和八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 from fiscal 2024 to fiscal 2026 on building land, etc. listed in Article 18, paragraph (6), 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 as of the assessment date for each of those fiscal years (excluding building land, etc. to which the provisions of the following paragraph apply) and that, as of the assessment date for the previous fiscal year of each of those fiscal years, fell under the building land, etc. listed in the right-hand column of that table in each case (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 basis that the change-of-use building land, etc. is deemed to have been the building land, etc. listed in the left-hand column of that table in each case as of the assessment date for the previous fiscal year of each of those fiscal years.
前項の場合には、新法附則第十八条第六項第一号から第三号までに掲げる宅地等で令和六年度から令和八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), among building land, etc. listed in Article 18, paragraph (6), 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 as of the assessment date for fiscal 2024 (hereinafter in this paragraph referred to as "fiscal 2024 building land, etc."), building land, etc. listed in Article 18, paragraph (6), 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 as of the assessment date for fiscal 2025 (hereinafter in this paragraph referred to as "fiscal 2025 building land, etc."), and building land, etc. listed in Article 18, paragraph (6), 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 as of the assessment date for fiscal 2026 (hereinafter in this paragraph referred to as "fiscal 2026 building land, etc."), with regard to fixed assets tax for fiscal 2024 for fiscal 2024 building land, etc., fixed assets tax for fiscal 2025 for fiscal 2025 building land, etc., and fixed assets tax for fiscal 2026 for fiscal 2026 building land, etc., being those whose similar land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter in this paragraph) fell under the building land, etc. listed in the right-hand column of that table in each case as of the assessment date for fiscal 2023 in the case of fiscal 2024 building land, etc., for fiscal 2024 in the case of fiscal 2025 building land, etc., and for fiscal 2025 in the case of fiscal 2026 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 basis that the similar land is deemed to have been the building land, etc. listed in the left-hand column of that table in each case as of 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六項第二号に掲げる宅地等で令和六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「令和六年度の宅地等」という。）、新法附則第十八条第六項第三号に掲げる宅地等で令和七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「令和七年度の宅地等」という。）又は同条第六項第四号に掲げる宅地等で令和八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「令和八年度の宅地等」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。）が令和六年度の宅地等にあっては令和五年度、令和七年度の宅地等にあっては令和六年度、令和八年度の宅地等にあっては令和七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令和六年度の宅地等にあっては令和六年度分、令和七年度の宅地等にあっては令和七年度分、令和八年度の宅地等にあっては令和八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), with regard to the application 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 fiscal year on building land, etc. that, as of the assessment date for each fiscal year from fiscal 2024 to fiscal 2026, has in combination any 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 in each case to be a single piece of building land, etc.
第一項の場合には、令和六年度から令和八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 2024 to fiscal 2026. In this case, the phrase "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act" in paragraph (2) is deemed to be replaced with "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act"; 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)" 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 (6), item (ii) of the Supplementary Provisions of the New Act" with "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act" with "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", and "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)" with "Article 17 and Article 25 or 27-4-2 of the Supplementary Provisions of the New Act"; and in the preceding paragraph, 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)" with "Articles 17, 25 and 27-4-2 of the Supplementary Provisions of the New Act".
前三項の規定は、令和六年度から令和八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「附則第十八条第六項第一号から第三号まで」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六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「附則第十八条第六項第二号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第二号」と、「附則第十八条第六項第三号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第三号」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. 4 of 2024.
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 21, paragraph 2 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024), land of the kinds listed in Article 18, paragraph 6, 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 2024 to 2026, 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 21, paragraph (2)· applies only in this paragraph
fiscal 2025 building land, etc.machine translation
「令和七年度の宅地等」
Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2025, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024, that on the fiscal 2025 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).
Short name set inSupplementary Provisions, Article 21, paragraph (3)· applies only in this paragraph
fiscal 2026 building land, etc.machine translation
「令和八年度の宅地等」
Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2026, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024, that on the fiscal 2026 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).
Short name set inSupplementary Provisions, Article 21, paragraph (3)· applies only in this paragraph
fiscal 2024 building land, etc.machine translation
「令和六年度の宅地等」
Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2024, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024, that on the fiscal 2024 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).
Short name set inSupplementary Provisions, Article 21, paragraph (3)· 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 21, paragraph (3)· applies only in this paragraph
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, as Article 17, item 7 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024 defines it, 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.
Defined inSupplementary Provisions, Article 21, 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 defined in Article 18-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024: residential land (住宅用地) other than small-scale residential land (小規模住宅用地).
Short name set inSupplementary Provisions, Article 21, 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. 4 of 2024.
Short name set inSupplementary Provisions, Article 21, 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 defined in Article 18-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024: building land, etc. other than residential land (住宅用地).
Short name set inSupplementary Provisions, Article 21, 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.