Article 740Prefectural Taxing Authority over Large-Scale Depreciable Assets
第七百四十条（大規模の償却資産に対する道府県の課税権）
A prefecture that encompasses a municipality in which large-scale depreciable assets (including newly built large-scale depreciable assets; the same applies hereinafter in this Section) are located (including a municipality in which large-scale depreciable assets come to be located as a result of allocation under the provisions of Article 389, paragraph (1); the same applies hereinafter in this Article) is to impose, as ordinary taxes, the taxes listed in the items of Article 4, paragraph (2) and, in addition, fixed assets tax on those large-scale depreciable assets, with the tax base being the portion of the value of those large-scale depreciable assets (meaning the amount that is to be the tax base of fixed assets tax pursuant to the provisions of Article 349-2, Article 349-3 or Article 349-3-4) exceeding the amount that is to be the tax base of fixed assets tax that the municipality in which those large-scale depreciable assets are located may impose pursuant to the provisions of Articles 349-4 and 349-5.
大規模の償却資産（新設大規模償却資産を含む。以下この節において同じ。）が所在する市町村（第三百八十九条第一項の規定による配分の結果大規模の償却資産が所在することとなる市町村を含む。以下この条において同じ。）を包括する道府県は、普通税として、第四条第二項各号に掲げるものを課するほか、当該大規模の償却資産に対し、当該大規模の償却資産の価額（第三百四十九条の二、第三百四十九条の三又は第三百四十九条の三の四の規定により固定資産税の課税標準となるべき額をいう。）のうち第三百四十九条の四及び第三百四十九条の五の規定により当該大規模の償却資産が所在する市町村が課することができる固定資産税の課税標準となるべき金額を超える部分の金額を課税標準として、固定資産税を課するものとする。
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large-scale depreciable assetsmachine translation
「大規模の償却資産」
Depreciable assets (償却資産) owned by one taxpayer in a municipality other than a city designated under Article 252-19, paragraph 1 of the Local Autonomy Act, whose total value for fixed assets tax (固定資産税) exceeds the amount the table in Article 349-4, paragraph 1 sets for a municipality of its population; the municipality's tax on them is levied on a base set by that table rather than on their full value.
Short name set inArticle 349-4, paragraph (1)
newly built large-scale depreciable assetsmachine translation
「新設大規模償却資産」
Depreciable assets (償却資産) one taxpayer owns and uses for one newly built factory, power station or substation (or for added equipment that counts as one), whose total value in any one of the five fiscal years from the year fixed assets tax (固定資産税) was first levied on them exceeds the amount the table in Article 349-4, paragraph 1 gives for the municipality concerned.
Short name set inArticle 349-5, paragraph (1)· applies only in this article and in Article 740