Article 349-3-2Special Provisions on Tax Base of Fixed Assets Tax for Residential Land
第三百四十九条の三の二（住宅用地に対する固定資産税の課税標準の特例）
The tax base for fixed assets tax imposed on land specified by Cabinet Order that is used as the site of a house used exclusively for people to reside in or of a house specified by Cabinet Order a part of which is used for people to reside in (excluding land subject to the application of the preceding Article (excluding paragraph (11)), and land used as the site of an inadequately managed vacant house, etc. prescribed in Article 13, paragraph (1) of the Act on Special Measures for the Promotion of Measures against Vacant Houses, etc. (Act No. 127 of 2014) for which a recommendation has been given to the owner or other such person (meaning the owner or other such person prescribed in Article 5 of that Act; hereinafter the same in this paragraph) under Article 13, paragraph (2) of that Act, and of a specified vacant house, etc. prescribed in Article 2, paragraph (2) of that Act for which a recommendation has been given to the owner or other such person under Article 22, paragraph (2) of that Act; hereinafter in this Article, paragraph (1) of the following Article, Article 352-2, paragraphs (1) and (3) and Article 384 referred to as "residential land") is, notwithstanding Article 349 and paragraph (11) of the preceding Article, one-third of the price that is to be the tax base for fixed assets tax pertaining to that residential land.
専ら人の居住の用に供する家屋又はその一部を人の居住の用に供する家屋で政令で定めるものの敷地の用に供されている土地で政令で定めるもの（前条（第十一項を除く。）の規定の適用を受けるもの並びに空家等対策の推進に関する特別措置法（平成二十六年法律第百二十七号）第十三条第二項の規定により所有者等（同法第五条に規定する所有者等をいう。以下この項において同じ。）に対し勧告がされた同法第十三条第一項に規定する管理不全空家等及び同法第二十二条第二項の規定により所有者等に対し勧告がされた同法第二条第二項に規定する特定空家等の敷地の用に供されている土地を除く。以下この条、次条第一項、第三百五十二条の二第一項及び第三項並びに第三百八十四条において「住宅用地」という。）に対して課する固定資産税の課税標準は、第三百四十九条及び前条第十一項の規定にかかわらず、当該住宅用地に係る固定資産税の課税標準となるべき価格の三分の一の額とする。
The tax base for fixed assets tax imposed on those among residential land that fall under the residential land prescribed in the relevant item, according to the categories set forth in the following items (hereinafter in this paragraph referred to as "small-scale residential land") is, notwithstanding Article 349, Article 349-3, paragraph (11) and the preceding paragraph, one-sixth of the price that is to be the tax base for fixed assets tax pertaining to that small-scale residential land.
residential land of which the area is 200 square meters or less: that residential land;
住宅用地でその面積が二百平方メートル以下であるもの 当該住宅用地
residential land of which the area exceeds 200 square meters: where the area obtained by dividing the area of that residential land by the number of dwellings located on that residential land that are specified by Cabinet Order (hereinafter in this Article and Article 384, paragraph (1) referred to as the "number of dwellings") is 200 square meters or less, that residential land, and where the area obtained by that division exceeds 200 square meters, the residential land equivalent to the area obtained by multiplying 200 square meters by that number of dwellings.
住宅用地でその面積が二百平方メートルを超えるもの 当該住宅用地の面積を当該住宅用地の上に存する住居で政令で定めるものの数（以下この条及び第三百八十四条第一項において「住居の数」という。）で除して得た面積が二百平方メートル以下であるものにあつては当該住宅用地、当該除して得た面積が二百平方メートルを超えるものにあつては二百平方メートルに当該住居の数を乗じて得た面積に相当する住宅用地
Matters necessary for the application of the provisions of the preceding paragraph, including the determination of the number of dwellings prescribed in that paragraph, are specified by Order of the Ministry of Internal Affairs and Communications.
Read this with the articles around it
pricemachine translation
「価格」
For land or a building (家屋), its price on the assessment date (賦課期日) of the base year (基準年度) registered in the land or building tax ledgers (土地課税台帳等, 家屋課税台帳等), or the price set by comparison with it under the provisos and paragraphs of Article 349 that Article 349-3, paragraph 9 lists; for depreciable assets (償却資産), its price on the assessment date registered in the depreciable assets tax ledger (償却資産課税台帳).
Defined inArticle 349-3, paragraph (9)
residential landmachine translation
「住宅用地」
Land of a kind a Cabinet Order (政令) sets used as the site of a building used only for people to live in, or of a partly residential building of a kind a Cabinet Order sets, other than land Article 349-3 (except its paragraph 11) applies to and the sites of poorly managed or specified vacant houses whose owners have received a recommendation (勧告) under the Act on Special Measures for the Promotion of Measures against Vacant Houses, etc.
Short name set inArticle 349-3-2, paragraph (1)· applies only in this article and in Article 349-3-3, paragraph (1); Article 352-2, paragraphs (1) and (3); and Article 384
owner or other such personmachine translation
「所有者等」
In Article 349-3-2, paragraph 1, an owner, etc. (所有者等) as defined in Article 5 of the Act on Special Measures for the Promotion of Measures against Vacant Houses, etc.
Defined inArticle 349-3-2, paragraph (1)· applies only in this paragraph
small-scale residential landmachine translation
「小規模住宅用地」
Residential land (住宅用地) of up to 200 square metres per dwelling on it: the whole plot where it is 200 square metres or less, or where its area divided by the number of dwellings is 200 square metres or less, and otherwise the part equal to 200 square metres times the number of dwellings; its fixed assets tax (固定資産税) base is one sixth of its value.
Short name set inArticle 349-3-2, paragraph (2)· applies only in this paragraph
number of dwellingsmachine translation
「住居の数」
The number of dwellings of a kind a Cabinet Order (政令) sets standing on a piece of residential land (住宅用地), by which Article 349-3-2, paragraph 2, item 2 divides land of over 200 square metres to find how much of it counts as small-scale residential land (小規模住宅用地): all of it where the result is 200 square metres or less, otherwise 200 square metres times the number of dwellings.
Short name set inArticle 349-3-2, paragraph (2), item (ii)· applies only in this article and in Article 384, paragraph (1)
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)