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。
Supplementary Provisions, Article 22Transitional Measures Concerning Light Motor Vehicle Tax
第二十二条（軽自動車税に関する経過措置）
The provisions of Article 463-4, paragraphs (1) and (2) of the New Act apply to the environmental performance levy of light motor vehicle tax for which the deadline for filing the return prescribed in Article 455, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the environmental performance levy of light motor vehicle tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第四百六十三条の四第一項及び第二項の規定は、二号施行日以後に地方税法第四百五十五条第一項に規定する申告書の提出期限が到来する軽自動車税の環境性能割について適用し、二号施行日前に当該提出期限が到来した軽自動車税の環境性能割については、なお従前の例による。
Supplementary Provisions, Article 23Transitional Measures Concerning Municipal Tobacco Tax
第二十三条（市町村たばこ税に関する経過措置）
The provisions of Article 484, paragraphs (1) and (2) of the New Act apply to municipal tobacco tax for which the deadline for filing the return prescribed in Article 480, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern municipal tobacco tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第四百八十四条第一項及び第二項の規定は、二号施行日以後に地方税法第四百八十条第一項に規定する申告書の提出期限が到来する市町村たばこ税について適用し、二号施行日前に当該提出期限が到来した市町村たばこ税については、なお従前の例による。
Supplementary Provisions, Article 24Transitional Measures Concerning Mineral Product Tax
第二十四条（鉱産税に関する経過措置）
The provisions of Article 537, paragraphs (1) and (2) of the New Act apply to mineral product tax for which the deadline for filing the return falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern mineral product tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第五百三十七条第一項及び第二項の規定は、二号施行日以後に申告書の提出期限が到来する鉱産税について適用し、二号施行日前に当該提出期限が到来した鉱産税については、なお従前の例による。
Supplementary Provisions, Article 25Transitional Measures Concerning Special Land Holding Tax
第二十五条（特別土地保有税に関する経過措置）
The provisions of Article 610, paragraphs (1) and (2) of the New Act apply to special land holding tax for which the deadline for filing the return prescribed in Article 606, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern special land holding tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第六百十条第一項及び第二項の規定は、二号施行日以後に地方税法第六百六条第一項に規定する申告書の提出期限が到来する特別土地保有税について適用し、二号施行日前に当該提出期限が到来した特別土地保有税については、なお従前の例による。
Supplementary Provisions, Article 26Transitional Measures Concerning Municipal Non-Statutory Ordinary Tax
第二十六条（市町村法定外普通税に関する経過措置）
The provisions of Article 689, paragraphs (1) and (2) of the New Act apply to municipal non-statutory ordinary tax for which the deadline for filing the remittance return prescribed in Article 686, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern municipal non-statutory ordinary tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第六百八十九条第一項及び第二項の規定は、二号施行日以後に地方税法第六百八十六条第一項に規定する納入申告書の提出期限が到来する市町村法定外普通税について適用し、二号施行日前に当該提出期限が到来した市町村法定外普通税については、なお従前の例による。
Supplementary Provisions, Article 27Transitional Measures Concerning Bathing Tax
第二十七条（入湯税に関する経過措置）
The provisions of Article 701-13, paragraphs (1) and (2) of the New Act apply to bathing tax for which the deadline for filing the remittance return falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern bathing tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第七百一条の十三第一項及び第二項の規定は、二号施行日以後に納入申告書の提出期限が到来する入湯税について適用し、二号施行日前に当該提出期限が到来した入湯税については、なお従前の例による。
Supplementary Provisions, Article 28Transitional Measures Concerning Business Office Tax
第二十八条（事業所税に関する経過措置）
The provisions of Article 701-62, paragraphs (1) and (2) of the New Act apply to business office tax for which the deadline for filing the return prescribed in Article 701-58, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern business office tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第七百一条の六十二第一項及び第二項の規定は、二号施行日以後に地方税法第七百一条の五十八第一項に規定する申告書の提出期限が到来する事業所税について適用し、二号施行日前に当該提出期限が到来した事業所税については、なお従前の例による。
The provisions of Article 33, paragraph (5) of the Supplementary Provisions of the New Act apply to business office tax to be imposed on the businesses of corporations for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions and on the businesses of individuals for calendar years 2024 and thereafter (excluding businesses of individuals discontinued before that date), and the provisions then in force continue to govern business office tax imposed on the businesses of corporations for business years that ended before that date, on the businesses of individuals for calendar years before 2024, and on the businesses of individuals for calendar year 2024 that were discontinued before that date.
新法附則第三十三条第五項の規定は、附則第一条第七号に掲げる規定の施行の日以後に終了する事業年度分の法人の事業及び令和六年以後の年分の個人の事業（同日前に廃止された個人の事業を除く。）に対して課すべき事業所税について適用し、同日前に終了した事業年度分の法人の事業並びに令和六年前の年分の個人の事業及び令和六年分の個人の事業で同日前に廃止されたものに対して課する事業所税については、なお従前の例による。
Supplementary Provisions, Article 29Transitional Measures Concerning City Planning Tax
第二十九条（都市計画税に関する経過措置）
Except where otherwise provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal 2024 and subsequent fiscal years, and the provisions then in force continue to govern city planning tax through fiscal 2023.
別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、令和六年度以後の年度分の都市計画税について適用し、令和五年度分までの都市計画税については、なお従前の例による。
The provisions then in force continue to govern city planning tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2022 to March 31, 2024.
令和四年四月一日から令和六年三月三十一日までの間に取得された旧法附則第十五条第一項に規定する施設又は設備に対して課する都市計画税については、なお従前の例による。
For city planning tax imposed on fixed assets used for the specified in-house childcare facilities prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act, pertaining to the government subsidy prescribed in that paragraph received during the period from April 1, 2017 to March 31, 2024, the provisions then in force continue to govern.
平成二十九年四月一日から令和六年三月三十一日までの間に受けた旧法附則第十五条第三十二項に規定する政府の補助に係る同項に規定する特定事業所内保育施設の用に供する固定資産に対して課する都市計画税については、なお従前の例による。
For city planning tax imposed on fixed assets used for the stay comfort improvement facilities, etc. prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were put in place during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 43 of 2020) to March 31, 2024, the provisions then in force continue to govern.
都市再生特別措置法等の一部を改正する法律（令和二年法律第四十三号）の施行の日から令和六年三月三十一日までの間に整備された旧法附則第十五条第三十九項に規定する滞在快適性等向上施設等の用に供する固定資産に対して課する都市計画税については、なお従前の例による。
Supplementary Provisions, Article 30Transitional Measures concerning Water Utilization and Land Benefit Tax, etc.
第三十条（水利地益税等に関する経過措置）
The provisions of Article 703-4, paragraph (1) of the New Act (limited to the part pertaining to item (i)) apply to national health insurance tax for fiscal year 2024 and thereafter, and for national health insurance tax for fiscal year 2023 and earlier, the provisions then in force continue to govern.
新法第七百三条の四第一項（第一号に係る部分に限る。）の規定は、令和六年度以後の年度分の国民健康保険税について適用し、令和五年度分までの国民健康保険税については、なお従前の例による。
The provisions of Article 722, paragraphs (1) and (2) of the New Act apply to water utilization and land benefit tax, etc. for which the deadline for filing the remittance return arrives on or after the Item 2 Effective Date, and for water utilization and land benefit tax, etc. for which that deadline for filing arrived before the Item 2 Effective Date, the provisions then in force continue to govern.
新法第七百二十二条第一項及び第二項の規定は、二号施行日以後に納入申告書の提出期限が到来する水利地益税等について適用し、二号施行日前に当該提出期限が到来した水利地益税等については、なお従前の例による。
Supplementary Provisions, Article 31Transitional Measures Concerning Non-Statutory Earmarked Tax
第三十一条（法定外目的税に関する経過措置）
The provisions of Article 733-19, paragraphs (1) and (2) of the New Act apply to non-statutory earmarked tax for which the deadline for filing the remittance return prescribed in Article 733-16, paragraph (1) of the Local Tax Act arrives on or after the Item 2 Effective Date, and for non-statutory earmarked tax for which that deadline for filing arrived before the Item 2 Effective Date, the provisions then in force continue to govern.
新法第七百三十三条の十九第一項及び第二項の規定は、二号施行日以後に地方税法第七百三十三条の十六第一項に規定する納入申告書の提出期限が到来する法定外目的税について適用し、二号施行日前に当該提出期限が到来した法定外目的税については、なお従前の例による。
Supplementary Provisions, Article 35Transitional Measures Concerning Penal Provisions
第三十五条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect with respect to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
Supplementary Provisions, Article 36Delegation to Cabinet Order
第三十六条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
municipal non-statutory ordinary taxmachine translation
「市町村法定外普通税」
An ordinary tax (普通税) that a municipality levies under Article 5, paragraph 3 by setting up a tax of its own beyond those the Local Tax Act lists.
Short name set inArticle 10-4, paragraph (2)
non-statutory earmarked taxmachine translation
「法定外目的税」
An earmarked tax (目的税) that a prefecture under Article 4, paragraph 6 or a municipality under Article 5, paragraph 7 levies as a tax of its own creation, beyond the special-purpose taxes the Local Tax Act provides for.
Short name set inArticle 10-4, paragraph (2)
returnmachine translation
「申告書」
From Article 480 to the end of the section on the municipal tobacco tax (市町村たばこ税), the return under Article 473, paragraph 1, 2 or 4, which the municipal mayor corrects where the tax base quantity, tax or refund in it differs from the mayor's own investigation.
Short name set inArticle 480, paragraph (1)· applies only in this section
water utilization and land benefit tax, etc.machine translation
「水利地益税等」
The water and land benefit tax (水利地益税), the common facilities tax (共同施設税), the residential land development tax (宅地開発税) and the national health insurance tax (国民健康保険税), which a local government collects by ordinary collection (普通徴収) or special collection (特別徴収), as its ordinance (条例) provides.
Short name set inArticle 706, paragraph (1)
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)
Item 2 Effective Datemachine translation
「二号施行日」
1 January 2025, the date the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 4 of 2024 come into effect.
Short name set inSupplementary Provisions, Article 2, 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)
the Former Actmachine translation
「旧法」
In Articles 3, 20 and 29 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024), the Local Tax Act as it stood before Article 1 of that Act amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 20 and 29
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.