Article 352-2Fixed Assets Tax Imposed on Land, etc. Used as the Site of a Building Held in Unit Ownership
第三百五十二条の二（区分所有に係る家屋の敷地の用に供されている土地等に対して課する固定資産税）
With respect to fixed assets tax imposed on land used as the site of a building held in unit ownership (hereinafter in this paragraph, the following paragraph and paragraph (5) referred to as "shared site land") that satisfies the following requirements, a person liable for tax relating to the shared site land who is a unit owner of the building held in unit ownership relating to the shared site land (where one exclusively-owned area of the building held in unit ownership relating to the shared site land is co-owned by two or more persons, those two or more persons are treated as a single unit owner with respect to that exclusively-owned area; hereinafter in this paragraph and paragraph (5) referred to as "taxpayer for shared site land") is, notwithstanding Article 10-2, paragraph (1), obligated to pay, as the fixed assets tax of each taxpayer for shared site land relating to the shared site land, the amount obtained by apportioning the fixed assets tax amount relating to the shared site land by the ratio of the share of each taxpayer for shared site land in the shared site land (where the shared site land is land having both a portion that is residential land and a portion other than residential land, or in other cases specified by Order of the Ministry of Internal Affairs and Communications, the ratio of the share corrected as provided by Order of the Ministry of Internal Affairs and Communications).
区分所有に係る家屋の敷地の用に供されている土地（以下この項、次項及び第五項において「共用土地」という。）で次に掲げる要件を満たすものに対して課する固定資産税については、当該共用土地に係る納税義務者で当該共用土地に係る区分所有に係る家屋の各区分所有者であるもの（当該共用土地に係る区分所有に係る家屋の一の専有部分を二以上の者が共有する場合には、当該専有部分に関しては、これらの二以上の者を一の区分所有者とする。以下この項及び第五項において「共用土地納税義務者」という。）は、第十条の二第一項の規定にかかわらず、当該共用土地に係る固定資産税額を当該共用土地に係る各共用土地納税義務者の当該共用土地に係る持分の割合（当該共用土地が住宅用地である部分及び住宅用地以外である部分を併せ有する土地である場合その他の総務省令で定める場合には、総務省令で定めるところにより当該持分の割合を補正した割合）により按分した額を、当該各共用土地納税義務者の当該共用土地に係る固定資産税として納付する義務を負う。
The land is co-owned by all unit owners of the building held in unit ownership relating to the shared site land.
The ratio of the share of each taxpayer for shared site land in the shared site land matches the ratio under Article 14, paragraphs (1) through (3) of the Act on Building Unit Ownership with respect to the common element belonging to the co-ownership of all unit owners of the building held in unit ownership relating to the shared site land of that person.
当該共用土地に係る各共用土地納税義務者の当該共用土地に係る持分の割合が、その者の当該共用土地に係る区分所有に係る家屋の区分所有者全員の共有に属する共用部分に係る建物の区分所有等に関する法律第十四条第一項から第三項までの規定による割合と一致するものであること。
If the building held in unit ownership relating to the shared site land has no common element belonging to the co-ownership of all unit owners, the provisions of Article 352, paragraph (3) apply mutatis mutandis. In this case, the phrase "the preceding two paragraphs" in Article 352, paragraph (3) is deemed to be replaced with "paragraph (1) of the following Article".
With respect to fixed assets tax for the fiscal year following, or the second fiscal year following, the disaster fiscal year imposed on land that had been used as the site of a building held in unit ownership that was lost or damaged due to an earthquake or other disaster (hereinafter in this paragraph and paragraph (6) referred to as "disaster-stricken building under unit ownership") and to which paragraph (1) was applied for fixed assets tax for the disaster fiscal year (excluding land divided on or after the date on which the earthquake or other disaster occurred; hereinafter in this paragraph and the following paragraph referred to as "disaster-stricken common land"), the person liable for tax relating to the disaster-stricken common land (where there was an exclusively-owned area of the disaster-stricken building under unit ownership relating to the disaster-stricken common land that was co-owned by two or more persons, those two or more persons are treated as a single person liable for tax relating to the disaster-stricken common land; hereinafter in this paragraph referred to as "person liable for tax for disaster-stricken common land") is, notwithstanding Article 10-2, paragraph (1), obligated to pay, as the fixed assets tax of each person liable for tax for disaster-stricken common land relating to the disaster-stricken common land, the amount obtained by apportioning the fixed assets tax amount relating to the disaster-stricken common land by the ratio of share relating to the disaster-stricken common land of each person liable for tax for disaster-stricken common land (where the disaster-stricken common land is land having both a portion deemed to be residential land under Article 349-3-3, paragraph (1) (including as applied mutatis mutandis under paragraph (2) of that Article) and a portion other than a portion deemed to be residential land, or in other cases specified by Order of the Ministry of Internal Affairs and Communications, the ratio of share corrected as provided by Order of the Ministry of Internal Affairs and Communications).
震災等により滅失し、又は損壊した区分所有に係る家屋（以下この項及び第六項において「被災区分所有家屋」という。）の敷地の用に供されていた土地で被災年度分の固定資産税について第一項の規定の適用を受けたもの（震災等の発生した日以後に分割された土地を除く。以下この項及び次項において「被災共用土地」という。）に対して課する当該被災年度の翌年度分又は翌々年度分の固定資産税については、当該被災共用土地に係る納税義務者（当該被災共用土地に係る被災区分所有家屋に係る一の専有部分で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該被災共用土地に係る一の納税義務者であるものとする。以下この項において「被災共用土地納税義務者」という。）は、第十条の二第一項の規定にかかわらず、当該被災共用土地に係る固定資産税額を当該被災共用土地に係る各被災共用土地納税義務者の当該被災共用土地に係る持分の割合（当該被災共用土地が第三百四十九条の三の三第一項（同条第二項において準用する場合を含む。）の規定により住宅用地とみなされる部分及び住宅用地とみなされる部分以外の部分を併せ有する土地である場合その他の総務省令で定める場合には、総務省令で定めるところにより当該持分の割合を補正した割合）により按分した額を、当該各被災共用土地納税義務者の当該被災共用土地に係る固定資産税として納付する義務を負う。
Where the former land corresponding to specified provisional replotting land, etc. is disaster-stricken common land, and, with respect to fixed assets tax for the fiscal year following, or the second fiscal year following, the disaster fiscal year, the person registered or recorded as owner in the register or supplementary land tax ledger for the disaster-stricken common land has been deemed to be the owner under Article 343, paragraph (1) by Article 343, paragraph (7), the preceding paragraph applies to the fixed assets tax for each of those fiscal years imposed on the specified provisional replotting land, etc., by deeming the specified provisional replotting land, etc. to be disaster-stricken common land. In this case, the phrase "disaster-stricken building under unit ownership relating to the disaster-stricken common land" in that paragraph is deemed to be replaced with "disaster-stricken building under unit ownership relating to the disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", "person liable for tax for disaster-stricken common land" with "person liable for tax on specified provisional replotting land, etc.", "ratio of share relating to the disaster-stricken common land" with "ratio of share relating to the disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and "Article 349-3-3, paragraph (1) (including as applied mutatis mutandis under paragraph (2) of that Article)" with "Article 349-3-3, paragraph (1) as applied with replacement of terms under Article 349-3-3, paragraph (3) (including as applied mutatis mutandis under paragraph (4) of that Article)".
特定仮換地等に対応する従前の土地が被災共用土地である場合において、被災年度の翌年度分又は翌々年度分の固定資産税について第三百四十三条第七項の規定により当該被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する当該各年度分の固定資産税については、当該特定仮換地等を被災共用土地とみなして、前項の規定を適用する。この場合において、同項中「被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る被災区分所有家屋」と、「被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」と、「被災共用土地に係る持分の割合」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る持分の割合」と、「第三百四十九条の三の三第一項（同条第二項において準用する場合を含む。）」とあるのは「第三百四十九条の三の三第三項（同条第四項において準用する場合を含む。）の規定により読み替えて適用される同条第一項」とする。
In addition to what is provided for in paragraph (1), with respect to fixed assets tax imposed on shared site land that satisfies the requirement set out in item (i) of that paragraph but does not satisfy the requirement set out in item (ii) of that paragraph, if, as provided by the Municipal Ordinance of the municipality, all taxpayers for shared site land relating to the shared site land have applied to the mayor of the municipality, by agreement, to apportion the fixed assets tax amount relating to the shared site land by a ratio determined in conformity with the ratio used in apportioning under that paragraph, and the mayor of the municipality, taking into consideration the method of apportionment under that paragraph, finds it appropriate to apportion by that ratio, each taxpayer for shared site land relating to the shared site land is, notwithstanding Article 10-2, paragraph (1), obligated to pay, as the fixed assets tax of each taxpayer for shared site land relating to the shared site land, the amount obtained by apportioning the fixed assets tax amount relating to the shared site land by that ratio.
第一項に定めるもののほか、同項第一号に掲げる要件に該当する共用土地で同項第二号に掲げる要件に該当しないものに対して課する固定資産税については、当該共用土地に係る共用土地納税義務者全員の合意により同項の規定により按分する場合に用いられる割合に準じて定めた割合により当該共用土地に係る固定資産税額を按分することを、当該市町村の条例で定めるところにより、市町村長に申し出た場合において、市町村長が同項の規定による按分の方法を参酌し、当該割合により按分することが適当であると認めたときは、当該共用土地に係る各共用土地納税義務者は、第十条の二第一項の規定にかかわらず、当該共用土地に係る固定資産税額を当該割合により按分した額を、当該各共用土地納税義務者の当該共用土地に係る固定資産税として納付する義務を負う。
With respect to fixed assets tax for the fiscal year following, or the second fiscal year following, the disaster fiscal year imposed on land that had been used as the site of a disaster-stricken building under unit ownership and to which the preceding paragraph was applied for fixed assets tax for the disaster fiscal year (excluding land divided on or after the date on which the earthquake or other disaster occurred; hereinafter in this paragraph and the following paragraph referred to as "specified disaster-stricken common land"), if, as provided by the Municipal Ordinance of the municipality, all persons liable for tax relating to the specified disaster-stricken common land (where there was an exclusively-owned area of the disaster-stricken building under unit ownership relating to the specified disaster-stricken common land that was co-owned by two or more persons, those two or more persons are treated as a single person liable for tax relating to the specified disaster-stricken common land; hereinafter in this paragraph referred to as "person liable for tax for specified disaster-stricken common land") have applied to the mayor of the municipality, by agreement, to apportion the fixed assets tax amount relating to the specified disaster-stricken common land by a ratio determined in conformity with the ratio used in apportioning under paragraph (3), and the mayor of the municipality, taking into consideration the method of apportionment under that paragraph, finds it appropriate to apportion by that ratio, each person liable for tax for specified disaster-stricken common land relating to the specified disaster-stricken common land is, notwithstanding Article 10-2, paragraph (1), obligated to pay, as the fixed assets tax of each person liable for tax for specified disaster-stricken common land relating to the specified disaster-stricken common land, the amount obtained by apportioning the fixed assets tax amount relating to the specified disaster-stricken common land by that ratio.
被災区分所有家屋の敷地の用に供されていた土地で被災年度分の固定資産税について前項の規定の適用を受けたもの（震災等の発生した日以後に分割された土地を除く。以下この項及び次項において「特定被災共用土地」という。）に対して課する当該被災年度の翌年度分又は翌々年度分の固定資産税については、当該特定被災共用土地に係る納税義務者（当該特定被災共用土地に係る被災区分所有家屋に係る一の専有部分で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該特定被災共用土地に係る一の納税義務者であるものとする。以下この項において「特定被災共用土地納税義務者」という。）全員の合意により第三項の規定により按分する場合に用いられる割合に準じて定めた割合により当該特定被災共用土地に係る固定資産税額を按分することを、当該市町村の条例で定めるところにより、市町村長に申し出た場合において、市町村長が同項の規定による按分の方法を参酌し、当該割合により按分することが適当であると認めたときは、当該特定被災共用土地に係る各特定被災共用土地納税義務者は、第十条の二第一項の規定にかかわらず、当該特定被災共用土地に係る固定資産税額を当該割合により按分した額を、当該各特定被災共用土地納税義務者の当該特定被災共用土地に係る固定資産税として納付する義務を負う。
Where the former land corresponding to specified provisional replotting land, etc. is specified disaster-stricken common land, and, with respect to fixed assets tax for the fiscal year following, or the second fiscal year following, the disaster fiscal year, the person registered or recorded as owner in the register or supplementary land tax ledger for the specified disaster-stricken common land has been deemed to be the owner under Article 343, paragraph (1) by Article 343, paragraph (7), the preceding paragraph applies to the fixed assets tax for each of those fiscal years imposed on the specified provisional replotting land, etc., by deeming the specified provisional replotting land, etc. to be specified disaster-stricken common land. In this case, the phrase "disaster-stricken building under unit ownership relating to the specified disaster-stricken common land" in that paragraph is deemed to be replaced with "disaster-stricken building under unit ownership relating to the specified disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and "person liable for tax for specified disaster-stricken common land" with "person liable for tax on specified provisional replotting land, etc.".
特定仮換地等に対応する従前の土地が特定被災共用土地である場合において、被災年度の翌年度分又は翌々年度分の固定資産税について第三百四十三条第七項の規定により当該特定被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する当該各年度分の固定資産税については、当該特定仮換地等を特定被災共用土地とみなして、前項の規定を適用する。この場合において、同項中「特定被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である特定被災共用土地に係る被災区分所有家屋」と、「特定被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」とする。
Read this with the articles around it
building held in unit ownershipmachine translation
「区分所有に係る家屋」
A building to which an exclusive portion (専有部分) under Article 2, paragraph 3 of the Act on Building Unit Ownership belongs, including an annexed building made a common element (共用部分) under Article 4, paragraph 2 of that Act.
Short name set inArticle 341, paragraph (1), item (xii)
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
disaster fiscal yearmachine translation
「被災年度」
The fiscal year whose assessment date (賦課期日) is 1 January of the disaster year (被災年), or, where the disaster occurred on 1 January, 1 January of the year before.
Short name set inArticle 349-3-3, paragraph (1)· applies only in this article and in Article 352-2
earthquake or other disastermachine translation
「震災等」
An earthquake, storm or flood damage (風水害), fire or other disaster.
Short name set inArticle 349-3-3, paragraph (1)· applies only in this subsection
specified provisional replotting land, etc.machine translation
「特定仮換地等」
Provisional replotting land, etc. (仮換地等) that became available for use or profit on or after 2 January of the year in which an earthquake or other disaster (震災等) occurred (or 2 January of the year before, if the disaster occurred on 1 January).
Short name set inArticle 349-3-3, paragraph (3)· applies only in this article and in Articles 352-2 and 384-2
exclusively-owned areamachine translation
「専有部分」
An exclusively-owned area as Article 2, paragraph 3 of the Act on Building Unit Ownership defines it: a part of a building that is the subject of unit ownership (区分所有権).
Short name set inArticle 352, paragraph (1)· applies only in this article and in Article 352-2
common elementmachine translation
「共用部分」
A common element (共用部分) as defined in Article 2, paragraph 4 of the Act on Building Unit Ownership: a part of a building other than its exclusive parts (専有部分), an attachment to the building not belonging to an exclusive part, or an annex building made a common element by the rules (規約) under Article 4, paragraph 2 of that Act.
Short name set inArticle 352, paragraph (3)· applies only in this paragraph and in Article 352-2
shared site landmachine translation
「共用土地」
Land used as the site of a building in sectional ownership (区分所有に係る家屋); where it is co-owned by all the unit owners in shares matching their shares of the common elements under Article 14, paragraphs 1 to 3 of the Act on Building Unit Ownership, each unit owner pays the fixed assets tax (固定資産税) on it in proportion to their share under Article 352-2.
Short name set inArticle 352-2, paragraph (1)· applies only in this paragraph and in Article 352-2, paragraphs (2) and (5)
taxpayer for shared site landmachine translation
「共用土地納税義務者」
A taxpayer for shared site land (共用土地) who is a unit owner (区分所有者) of the building on it, two or more co-owners of one exclusive part (専有部分) counting as one unit owner; under Article 352-2 each pays the fixed assets tax (固定資産税) on the land in proportion to their share of it.
Short name set inArticle 352-2, paragraph (1)· applies only in this paragraph and in Article 352-2, paragraph (5)
disaster-stricken common landmachine translation
「被災共用土地」
Land that was the site of a sectionally owned building (区分所有に係る家屋) destroyed or damaged by an earthquake, storm or flood, fire or other disaster (震災等) and to which Article 352-2, paragraph 1 applied for the disaster fiscal year's (被災年度) fixed assets tax (固定資産税), other than land divided on or after the day of the disaster.
Short name set inArticle 352-2, paragraph (3)· applies only in this paragraph and in Article 352-2, paragraph (4)
person liable for tax for disaster-stricken common landmachine translation
「被災共用土地納税義務者」
A person liable for fixed assets tax (固定資産税) on disaster-stricken common land (被災共用土地), where two or more people who co-owned one unit of the damaged sectionally owned building count together as one taxpayer.
Short name set inArticle 352-2, paragraph (3)· applies only in this paragraph
disaster-stricken building under unit ownershipmachine translation
「被災区分所有家屋」
A sectionally owned building (区分所有に係る家屋) destroyed or damaged by an earthquake, storm or flood, fire or other disaster (震災等).
Short name set inArticle 352-2, paragraph (3)· applies only in this paragraph and in Article 352-2, paragraph (6)
specified disaster-stricken common landmachine translation
「特定被災共用土地」
Land that was the site of a sectionally owned building (区分所有に係る家屋) destroyed or damaged by a disaster and whose fixed asset tax (固定資産税) for the disaster fiscal year (被災年度) its owners shared out in agreed proportions under Article 352-2, paragraph 5, other than land divided on or after the day of the disaster; for the next or the following fiscal year, its owners may again agree on proportions, and once the municipal mayor approves, each pays that share of its fixed asset tax.
Short name set inArticle 352-2, paragraph (6)· applies only in this paragraph and in Article 352-2, paragraph (7)
person liable for tax for specified disaster-stricken common landmachine translation
「特定被災共用土地納税義務者」
A person liable for the fixed asset tax (固定資産税) on specified disaster-hit common land (特定被災共用土地) for the fiscal year after the disaster fiscal year (被災年度) or the one after that, two or more persons who co-owned one exclusively owned unit of the destroyed building counting as one; all of them together may ask the municipal mayor to have the land's tax shared among them in proportions they agree.
Short name set inArticle 352-2, paragraph (6)· applies only in this paragraph
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)
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)
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.
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.