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Article 349Tax Base of Fixed Assets Tax Imposed on Land or Houses

第三百四十九条（土地又は家屋に対して課する固定資産税の課税標準）

The tax base of fixed assets tax for a base year imposed on land or houses located on the assessment date for the base year (hereinafter referred to as "base-year land or house") is the price of the land or house on the assessment date for the base year (hereinafter referred to as "base-year price") that has been registered in the land tax ledger or supplementary land tax ledger (hereinafter referred to as "land tax ledgers, etc.") or the house tax ledger or supplementary house tax ledger (hereinafter referred to as "house tax ledger, etc.").

基準年度に係る賦課期日に所在する土地又は家屋（以下「基準年度の土地又は家屋」という。）に対して課する基準年度の固定資産税の課税標準は、当該土地又は家屋の基準年度に係る賦課期日における価格（以下「基準年度の価格」という。）で土地課税台帳若しくは土地補充課税台帳（以下「土地課税台帳等」という。）又は家屋課税台帳若しくは家屋補充課税台帳（以下「家屋課税台帳等」という。）に登録されたものとする。

The tax base of fixed assets tax for the second year imposed on base-year land or house is the price that formed the basis of the tax base of fixed assets tax for the base year for that land or house and that has been registered in the land tax ledgers, etc. or the house tax ledger, etc.; provided, however, that if, due to the circumstances set out in the following items existing with respect to the base-year land or house on the assessment date for fixed assets tax for the second year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality, the tax base of fixed assets tax for the second year imposed on that land or house is the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.

基準年度の土地又は家屋に対して課する第二年度の固定資産税の課税標準は、当該土地又は家屋に係る基準年度の固定資産税の課税標準の基礎となつた価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。ただし、基準年度の土地又は家屋について第二年度の固定資産税の賦課期日において次の各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める場合においては、当該土地又は家屋に対して課する第二年度の固定資産税の課税標準は、当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。

Special circumstances such as a change of land category, the reconstruction or damage of a house, or other similar circumstances

地目の変換、家屋の改築又は損壊その他これらに類する特別の事情

Abolition, establishment, division or merger of municipalities, or boundary change

市町村の廃置分合又は境界変更

The tax base of fixed assets tax for the third year imposed on base-year land or house is the price that formed the basis of the tax base of fixed assets tax for the base year for that land or house (where, due to the circumstances set out in the proviso to the preceding paragraph having existed in the second year, there is a price that was made the tax base of fixed assets tax for the second year imposed on that land or house under the proviso to that paragraph, that price; the same applies hereinafter in this paragraph) and that has been registered in the land tax ledgers, etc. or the house tax ledger, etc.; provided, however, that if, due to the circumstances set out in the items of the preceding paragraph existing with respect to the base-year land or house on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality, the tax base of fixed assets tax for the third year imposed on that land or house is the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.

基準年度の土地又は家屋に対して課する第三年度の固定資産税の課税標準は、当該土地又は家屋に係る基準年度の固定資産税の課税標準の基礎となつた価格（第二年度において前項ただし書に掲げる事情があつたため、同項ただし書の規定によつて当該土地又は家屋に対して課する第二年度の固定資産税の課税標準とされた価格がある場合においては、当該価格とする。以下本項において同じ。）で土地課税台帳等又は家屋課税台帳等に登録されたものとする。ただし、基準年度の土地又は家屋について第三年度の固定資産税の賦課期日において前項各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める場合においては、当該土地又は家屋に対して課する第三年度の固定資産税の課税標準は、当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。

The tax base of fixed assets tax for the second year imposed on land or houses on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land or house for the second year") is the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.

第二年度において新たに固定資産税を課することとなる土地又は家屋（以下「第二年度の土地又は家屋」という。）に対して課する第二年度の固定資産税の課税標準は、当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。

The tax base of fixed assets tax for the third year imposed on land or house for the second year is the price that formed the basis of the tax base of fixed assets tax for the second year for that land or house and that has been registered in the land tax ledgers, etc. or the house tax ledger, etc.; provided, however, that if, due to the circumstances set out in the items of paragraph (2) existing with respect to the land or house for the second year on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the second year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality, the tax base of fixed assets tax for the third year imposed on that land or house is the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.

第二年度の土地又は家屋に対して課する第三年度の固定資産税の課税標準は、当該土地又は家屋に係る第二年度の固定資産税の課税標準の基礎となつた価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。ただし、第二年度の土地又は家屋について、第三年度の固定資産税の賦課期日において第二項各号に掲げる事情があるため、第二年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める場合においては、当該土地又は家屋に対して課する第三年度の固定資産税の課税標準は、当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。

The tax base of fixed assets tax for the third year imposed on land or houses on which fixed assets tax is to be newly imposed in the third year (hereinafter referred to as "land or house for the third year") is the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.

第三年度において新たに固定資産税を課することとなる土地又は家屋（以下「第三年度の土地又は家屋」という。）に対して課する第三年度の固定資産税の課税標準は、当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。

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Article 349Tax Base of Fixed Assets Tax Imposed on Land or Houses