Article 349-3Special Provisions on the Tax Base, etc. of Fixed Assets Tax

①The tax base of fixed assets tax imposed on track facilities, electric line facilities and other structures specified by Cabinet Order for a railway (excluding a dedicated railway prescribed in Article 2, paragraph (6) of the Railway Business Act; the same applies hereinafter in this paragraph) or track laid for the opening of a new commercial line by a railway operator prescribed in Article 7, paragraph (1) of the Railway Business Act, a track operator prescribed in Article 4 of the Act on Rail Tracks, or the Japan Railway Construction, Transport and Technology Agency, an incorporated administrative agency (including track facilities, electric line facilities and other structures specified by Cabinet Order for a railway or track laid for the purpose of adding tracks to the line of a commercial line) is, notwithstanding the preceding Article, one-third of the price of the structure (meaning the price on the assessment date registered in the depreciable assets tax ledger; the same applies hereinafter in this Article) for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the structure, and two-thirds of the price of the structure for fixed assets tax for the following five fiscal years; provided, however, that the tax base of fixed assets tax imposed on those track facilities, among the structures, that relate to grade-separation facilities newly constructed to cross a railway or track and a road at different levels and that are specified by Order of the Ministry of Internal Affairs and Communications is one-third of the price of the track facilities (for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the track facilities, one-sixth of the price of the track facilities).

②The tax base of fixed assets tax imposed on those depreciable assets, specified by Cabinet Order, that were newly constructed by a general gas pipeline service provider prescribed in Article 2, paragraph (6) of the Gas Business Act (excluding a special general gas pipeline service provider prescribed in Article 54-2 of that Act; the same applies hereinafter in this paragraph) and are used for the general gas pipeline services prescribed in Article 2, paragraph (5) of that Act (including those newly constructed by a small and medium-sized enterprise cooperative having general gas pipeline service providers prescribed in Article 2, paragraph (6) of that Act as its members or by any other corporation specified by Cabinet Order and used for the business of supplying gas to the general gas pipeline service provider) is, notwithstanding the preceding Article, one-third of the price of the depreciable asset for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the depreciable asset, and two-thirds of the price of the depreciable asset for fixed assets tax for the following five fiscal years.

③The tax base of fixed assets tax imposed on machinery and equipment specified by Cabinet Order (excluding those to which the preceding paragraph applies) that were acquired by an agricultural cooperative, a small and medium-sized enterprise cooperative (excluding small business cooperatives and enterprise associations) or any other corporation specified by Cabinet Order with a national government subsidy or grant specified by Cabinet Order and that are used for the joint use of persons engaged in agriculture, forestry or fisheries or small and medium-sized enterprises is, notwithstanding the preceding Article, one-half of the price of the machinery and equipment, limited to fixed assets tax for three fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the machinery and equipment.

④The tax base of fixed assets tax imposed on a ship specified by Order of the Ministry of Internal Affairs and Communications as a ship whose navigation area is mainly the ocean area (hereinafter in this paragraph and the following paragraph referred to as "ocean-going ship"), or on a ship, among ships other than ocean-going ships, whose navigation area is mainly the ocean area and that is specified by Order of the Ministry of Internal Affairs and Communications as being equivalent to an ocean-going ship (hereinafter in this paragraph and the following paragraph referred to as "quasi-ocean-going vessel"), is, notwithstanding the preceding Article, one-sixth of the price of the ocean-going ship in the case of an ocean-going ship, and one-fourth of the price of the quasi-ocean-going vessel in the case of a quasi-ocean-going vessel.

⑤The tax base of fixed assets tax imposed on ships other than ocean-going ships and quasi-ocean-going vessels (excluding those used exclusively for pleasure cruises and others specified by Order of the Ministry of Internal Affairs and Communications) is, notwithstanding the preceding Article, one-half of the price of the ship.

⑥The tax base of fixed assets tax imposed on those ships, among ships other than the ocean-going ships and quasi-ocean-going vessels prescribed in the preceding paragraph, that a remote island route operator prescribed in Article 2, paragraph (2) of the Act on Maintenance and Improvement of Traffic Routes for Remote Islands (Act No. 226 of 1952) uses exclusively for the remote island route business prescribed in that paragraph is the amount obtained by multiplying the amount made the tax base under the preceding paragraph by one-third.

⑦The tax base of fixed assets tax imposed on aircraft that operate on international routes and are operated by a person who has obtained permission under Article 100 of the Civil Aeronautics Act (Act No. 231 of 1952), and that are specified by Order of the Ministry of Internal Affairs and Communications (hereinafter in this paragraph referred to as "international aircraft") is, notwithstanding the preceding Article, one-fifth of the price of the aircraft (for those international aircraft specified by Order of the Ministry of Internal Affairs and Communications as aircraft exclusively for international routes, the amount obtained by multiplying that amount by one-half, and for those specified by Order of the Ministry of Internal Affairs and Communications as equivalent to aircraft exclusively for international routes, the amount obtained by multiplying that amount by two-thirds).

⑧The tax base of fixed assets tax imposed on those aircraft, among aircraft specified by Order of the Ministry of Internal Affairs and Communications that operate mainly on routes specified by Order of the Ministry of Internal Affairs and Communications as remote island routes, for which a person who has obtained permission under Article 100 of the Civil Aeronautics Act is the owner under Article 343, paragraph (1) of the aircraft (including a person deemed to be the owner under paragraph (9) of that Article) and which are operated by that permitted person is, notwithstanding the preceding Article, one-third of the price of the aircraft for fixed assets tax for three fiscal years starting from the fiscal year in which fixed assets tax imposed on the aircraft became imposable, and two-thirds of the price of the aircraft for fixed assets tax for the following three fiscal years; provided, however, that the tax base of fixed assets tax imposed on those aircraft that are small aircraft specified by Order of the Ministry of Internal Affairs and Communications as being used particularly for regional air transportation is one-fourth of the price of the aircraft.

⑩The tax base of fixed assets tax imposed on equipment specified by Cabinet Order that is installed by the Japan Atomic Energy Agency, National Research and Development Agency and used for the operations prescribed in Article 17, paragraph (1), items (i) through (iii) of the Act on the Japan Atomic Energy Agency, National Research and Development Agency (Act No. 155 of 2004), and on houses housing that equipment, is, notwithstanding the preceding two Articles, one-third of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the fixed asset, and two-thirds of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for the following five fiscal years.

⑪The tax base of fixed assets tax imposed on houses that are registered tangible cultural properties prescribed in Article 58, paragraph (1) of the Act on Protection of Cultural Properties or registered tangible folk cultural properties prescribed in Article 90, paragraph (3) of that Act, houses that are registered monuments prescribed in Article 133 of that Act and the land used as the sites of those houses, and houses forming important cultural landscapes prescribed in Article 134, paragraph (1) of that Act that are specified by Cabinet Order and the land used as the sites of those houses is, notwithstanding Article 349, one-half of the price that is to be the tax base of fixed assets tax on the fixed asset.

⑫The tax base of fixed assets tax imposed on track facilities, electric line facilities and other structures specified by Cabinet Order relating to a railway (excluding a dedicated railway prescribed in Article 2, paragraph (6) of the Railway Business Act; the same applies hereinafter in this paragraph) laid for the opening of new commercial lines relating to the Hokkaido Shinkansen, Tohoku Shinkansen, Hokuriku Shinkansen and Kyushu Shinkansen, among the routes of Shinkansen railways prescribed in Article 2 of the Nationwide Shinkansen Railways Construction and Improvement Act (including track facilities, electric line facilities and other structures specified by Cabinet Order relating to a railway laid for the widening of the track gauge or the addition of tracks of a commercial line) is, notwithstanding the preceding Article or paragraph (1), one-sixth of the price of the structure for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the structure, and one-third of the price of the structure for fixed assets tax for the following five fiscal years.

⑬The tax base of fixed assets tax imposed on depreciable assets relating to railway facilities specified by Cabinet Order relating to a railway connecting Honshu and Hokkaido, or railway facilities specified by Cabinet Order relating to a railway connecting Honshu and Shikoku, is, notwithstanding the preceding Article, one-sixth of the price of the depreciable asset (for a depreciable asset to which paragraph (1) or paragraph (24) applies, one-sixth of the amount made the tax base under those provisions).

⑭If a railway operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks acquires, and uses for its business, track facilities or electric line facilities (excluding those falling under the main clause of paragraph (1); hereinafter in this paragraph referred to as "track facilities, etc.") laid through the new construction or improvement of a bridge or the new construction of a tunnel relating to a railway (excluding a dedicated railway prescribed in Article 2, paragraph (6) of the Railway Business Act; the same applies hereinafter in this paragraph) or track made necessary by the execution of a project specified by Cabinet Order relating to waters specified by Cabinet Order that are provided for public use, such as rivers, the tax base of fixed assets tax imposed on the track facilities, etc. is, notwithstanding the preceding Article, two-thirds of the price of the track facilities, etc. (for those track facilities, etc. laid through the new construction or improvement of a bridge or the new construction of a tunnel relating to a railway or track made necessary by the execution of a project relating to the relevant river, one-sixth of the price of the track facilities, etc.) for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the track facilities, etc., and five-sixths of the price of the track facilities, etc. (for those track facilities, etc. laid through the new construction or improvement of a bridge or the new construction of a tunnel relating to a railway or track made necessary by the execution of a project relating to the relevant river, one-third of the price of the track facilities, etc.) for fixed assets tax for the following five fiscal years.

⑮The tax base of fixed assets tax imposed on houses and depreciable assets specified by Cabinet Order that are owned by the Japan Aerospace Exploration Agency, National Research and Development Agency and directly used for the operations prescribed in Article 18, item (iii) or (iv) of the Act on the Japan Aerospace Exploration Agency, National Research and Development Agency is, notwithstanding the preceding two Articles, one-third of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the fixed asset, and two-thirds of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for the following five fiscal years.

⑯The tax base of fixed assets tax imposed on houses and depreciable assets specified by Cabinet Order that are owned by the Japan Agency for Marine-Earth Science and Technology, National Research and Development Agency and directly used for the operations prescribed in Article 17, item (i), item (iii), item (iv) or item (vi) of the Act on the Japan Agency for Marine-Earth Science and Technology, National Research and Development Agency is, notwithstanding the preceding two Articles, one-third of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the fixed asset, and two-thirds of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for the following five fiscal years.

⑰The tax base of fixed assets tax imposed on those portions, specified by Cabinet Order as being used for waterworks or industrial waterworks, of houses and depreciable assets (excluding houses listed in Article 348, paragraph (2), item (ii) and depreciable assets listed in that item and item (xlv) of that paragraph) used for a dam owned by the Japan Water Agency, an incorporated administrative agency (including facilities and structures that, together with the dam, form an integral whole and serve its purpose) is, notwithstanding the preceding two Articles, one-half of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the fixed asset, and three-fourths of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for the following five fiscal years.

⑱If a person who received, free of charge, a transfer of railway facilities relating to specified local transport lines prescribed in Article 23, paragraph (1) of the Supplementary Provisions of the Act for Enforcement of the Japanese National Railways Reform Act from a passenger company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company prior to amendment by the 2001 Passenger Railway Companies Act Amendment Act, under Article 23, paragraph (8) of the Supplementary Provisions of the Act for Enforcement of the Japanese National Railways Reform Act (Act No. 93 of 1986); a person who received, free of charge, a transfer of the railway facilities listed in the items of Article 13, paragraph (1) of the Supplementary Provisions of the Act on the Japanese National Railways Settlement Corporation (Act No. 90 of 1986) (prior to its repeal under Article 9 of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation (Act No. 136 of 1998) (hereinafter in this paragraph referred to as the "JNR Settlement Corporation Debt Treatment Act")) from the Japanese National Railways Settlement Corporation, prior to its dissolution under Article 2 of the Supplementary Provisions of the JNR Settlement Corporation Debt Treatment Act, under that paragraph; or a person who received, free of charge, a transfer of the railway facilities listed in the items of Article 24, paragraph (1) of the former JNR Settlement Corporation Debt Treatment Act from the Japan Railway Construction Public Corporation, prior to its dissolution under Article 2, paragraph (1) of the Supplementary Provisions of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002) (hereinafter in this paragraph referred to as the "Railway Construction and Transport Agency Act"), under Article 24, paragraph (1) of the JNR Settlement Corporation Debt Treatment Act before amendment under Article 16 of the Supplementary Provisions of the Railway Construction and Transport Agency Act (hereinafter in this paragraph referred to as the "former JNR Settlement Corporation Debt Treatment Act"), uses for railway business the fixed assets specified by Cabinet Order that the person acquired through the transfer of those railway facilities, the tax base of fixed assets tax imposed on the fixed assets is, notwithstanding the preceding two Articles, one-fourth of the price that is to be the tax base of fixed assets tax on the fixed asset (for a depreciable asset to which paragraph (1), paragraph (14) or paragraph (24) applies, one-fourth of the amount made the tax base under those provisions).

⑲The tax base for fixed assets tax imposed on depreciable assets specified by Cabinet Order that are owned by the New Energy and Industrial Technology Development Organization, National Research and Development Agency and used directly for the operations prescribed in Article 15, item (i) or (ii) of the Act on the New Energy and Industrial Technology Development Organization, National Research and Development Agency (Act No. 145 of 2002) is, notwithstanding the preceding Article, one-third of the price of those depreciable assets for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, and two-thirds of the price of those depreciable assets for the fixed assets tax for the five fiscal years thereafter.

⑳The tax base for fixed assets tax imposed on houses and depreciable assets specified by Cabinet Order that are owned by the Japan Science and Technology Agency, National Research and Development Agency and used directly for the operations prescribed in Article 23, paragraph (1), item (i), item (iii) (limited to the part pertaining to item (i) of that paragraph), item (viii), (a) or item (x) of the Act on Japan Science and Technology Agency, National Research and Development Agency is, notwithstanding the preceding two Articles, one-half of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets, only for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those fixed assets.

（二十一）The tax base for fixed assets tax imposed on land specified by Cabinet Order (excluding land listed in Article 348, paragraph (2), item (xxxvi)) that is owned by the National Agriculture and Food Research Organization, National Research and Development Agency and used directly for the operations prescribed in Article 14, paragraph (1), item (i) of the Act on the National Agriculture and Food Research Organization, National Research and Development Agency (limited to those falling under the operations prescribed in Article 16, paragraph (1), item (i) of the former Act on Promotion of Agricultural Mechanization) is, notwithstanding Article 349, one-third of the price that is to be the tax base for fixed assets tax pertaining to that land (for land used as farm fields among that land, one-sixth of the price that is to be the tax base for fixed assets tax pertaining to that land).

（二十二）Among the fixed assets owned by New Kansai International Airport Company, Ltd., or borrowed under Article 12, paragraph (1), item (ii) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport, the tax base for fixed assets tax imposed on fixed assets specified by Cabinet Order that are used directly for its principal business is, notwithstanding the preceding two Articles, one-half of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets.

（二十三）The tax base for fixed assets tax imposed on offices and warehouses owned and used by credit cooperatives and federations of credit cooperatives, labor banks and federations of labor banks, and shinkin banks and federations of shinkin banks is, notwithstanding the preceding two Articles, three-fifths of the price that is to be the tax base for fixed assets tax pertaining to those offices and warehouses.

（二十四）The tax base for fixed assets tax imposed on those specified by Cabinet Order, among depreciable assets used for substations newly constructed by a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act, a track operator prescribed in Article 4 of the Act on Rail Tracks, or the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency (hereinafter in this paragraph referred to as "railway business operator, etc."), that the railway business operator, etc. uses for its business, is, notwithstanding the preceding Article, three-fifths of the price of those depreciable assets for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets.

（二十五）The tax base for fixed assets tax imposed on fixed assets specified by Cabinet Order that are owned by the designated company prescribed in Article 4, paragraph (2) of the Act on Establishment and Management of Central Japan International Airport and used directly for the business prescribed in Article 6, paragraph (1), item (i) or (ii) of that Act is, notwithstanding the preceding two Articles, one-half of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets.

（二十六）The tax base for fixed assets tax imposed on containers specified by Order of the Ministry of Internal Affairs and Communications that are used for the carriage of goods by vessels engaged in foreign voyages for foreign trade is, notwithstanding the preceding Article, four-fifths of the price that is to be the tax base for fixed assets tax pertaining to those containers.

（二十七）The tax base for fixed assets tax imposed on houses and depreciable assets (limited to those not used for any purpose other than that business) that are used directly for the business by a person who has obtained, under Article 34-15, paragraph (2) of the Child Welfare Act, approval for the home-based childcare business prescribed in Article 6-3, paragraph (9) of that Act is, notwithstanding the preceding two Articles, the amount obtained by multiplying the price that is to be the tax base for fixed assets tax pertaining to those houses and depreciable assets by the rate specified by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (one-half, if those depreciable assets are subject to the application of Article 389).

（二十八）The tax base for fixed assets tax imposed on houses and depreciable assets (limited to those not used for any purpose other than that business) that are used directly for the business by a person who has obtained, under Article 34-15, paragraph (2) of the Child Welfare Act, approval for the home visit-based childcare business prescribed in Article 6-3, paragraph (11) of that Act is, notwithstanding the preceding two Articles, the amount obtained by multiplying the price that is to be the tax base for fixed assets tax pertaining to those houses and depreciable assets by the rate specified by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (one-half, if those depreciable assets are subject to the application of Article 389).

（二十九）The tax base for fixed assets tax imposed on houses and depreciable assets (limited to those not used for any purpose other than that business) that are used directly for the business (limited to one with a capacity of five persons or fewer) by a person who has obtained, under Article 34-15, paragraph (2) of the Child Welfare Act, approval for the workplace-based childcare business prescribed in Article 6-3, paragraph (12) of that Act is, notwithstanding the preceding two Articles, the amount obtained by multiplying the price that is to be the tax base for fixed assets tax pertaining to those houses and depreciable assets by the rate specified by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (one-half, if those depreciable assets are subject to the application of Article 389).

（三十）The tax base for fixed assets tax imposed on fixed assets used directly by a social welfare corporation or other person specified by Cabinet Order for the certified employment training business for persons in need prescribed in Article 16, paragraph (3) of the Act on Self-Reliance Support for Persons in Need (limited to one conducted as a social welfare service prescribed in Article 2, paragraph (1) of the Social Welfare Act) is, notwithstanding the preceding two Articles, one-half of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets.

（三十一）The tax base for fixed assets tax imposed on depreciable assets specified by Cabinet Order that are owned by the Japan Agency for Medical Research and Development, National Research and Development Agency and used directly for the operations prescribed in Article 16, item (i) or (ii) of the Act on the Japan Agency for Medical Research and Development, National Research and Development Agency (Act No. 49 of 2014) is, notwithstanding the preceding Article, one-third of the price of those depreciable assets for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, and two-thirds of the price of those depreciable assets for the fixed assets tax for the five fiscal years thereafter.

（三十二）The tax base for fixed assets tax imposed on equipment installed by the National Institutes for Quantum Science and Technology, National Research and Development Agency for the operations prescribed in Article 16, paragraph (1), item (i) of the Act on the National Institutes for Quantum Science and Technology, National Research and Development Agency, and on houses housing that equipment, is, notwithstanding the preceding two Articles, one-third of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those fixed assets, and two-thirds of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets for the fixed assets tax for the five fiscal years thereafter.

（三十三）The tax base for fixed assets tax imposed on houses and depreciable assets designated by the Minister for Internal Affairs and Communications that are listed in the World Heritage List prescribed in Article 11, paragraph 2 of the Convention Concerning the Protection of the World Cultural and Natural Heritage, among the important landscape buildings designated under Article 19, paragraph (1) of the Landscape Act (Act No. 110 of 2004), and on the land used as the site of those houses, is, notwithstanding the preceding two Articles, one-third of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets.