The standard tax rate of fixed assets tax is 1.4 percent.
固定資産税の標準税率は、百分の一・四とする。
In the case where there is, among the persons liable for fixed assets tax of a municipality, a single person liable for tax for whom the total tax base of the municipality's fixed assets tax to be imposed on the fixed assets the person owns exceeds two-thirds of the total tax base of the municipality's fixed assets tax to be imposed on the fixed assets located within the area of the municipality, if the municipality intends to enact a Municipal Ordinance that sets or changes the rate of fixed assets tax and imposes fixed assets tax at a rate exceeding 1.7 percent, it is to hear the opinion of that person liable for tax in the municipal assembly.
市町村は、当該市町村の固定資産税の一の納税義務者であつてその所有する固定資産に対して課すべき当該市町村の固定資産税の課税標準の総額が当該市町村の区域内に所在する固定資産に対して課すべき当該市町村の固定資産税の課税標準の総額の三分の二を超えるものがある場合において、固定資産税の税率を定め、又はこれを変更して百分の一・七を超える税率で固定資産税を課する旨の条例を制定しようとするときは、当該市町村の議会において、当該納税義務者の意見を聴くものとする。
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standard tax ratemachine translation
「標準税率」
The tax rate a local government (地方団体) should normally use when it levies a tax, which it need not follow where it finds this necessary for its finances or other reasons, and which the Minister for Internal Affairs and Communications (総務大臣) uses as the basis for calculating standard fiscal revenue (基準財政収入額) when setting the amounts of local allocation tax (地方交付税).
Defined inArticle 1, paragraph (1), item (v)· applies throughout the law
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.