Supplementary Provisions, Article 14Exemption from Fixed Assets Tax, etc.
第十四条（固定資産税等の非課税）
A municipality may not impose fixed assets tax or city planning tax, solely for fixed assets tax or city planning tax for each fiscal year from fiscal 2006 through fiscal 2035 and notwithstanding Article 342 or Article 702, paragraph (1), on fixed assets specified by Cabinet Order that East Nippon Expressway Company Limited, Metropolitan Expressway Company Limited, Central Nippon Expressway Company Limited, West Nippon Expressway Company Limited, Hanshin Expressway Company Limited or Honshu-Shikoku Bridge Expressway Company Limited uses for the business prescribed in Article 5, paragraph (1), item (i), (ii) or (iv) of the Act on Expressway Companies (for Honshu-Shikoku Bridge Expressway Company Limited, the business prescribed in item (i), (ii) or (iv) of that paragraph or in item (v), (b) of that paragraph), or on fixed assets specified by Cabinet Order that the Japan Expressway Holding and Debt Repayment Agency, Incorporated Administrative Agency uses for the operations prescribed in Article 12, paragraph (1), item (i) or (x) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency.
市町村は、平成十八年度から令和十七年度までの各年度分の固定資産税又は都市計画税に限り、東日本高速道路株式会社、首都高速道路株式会社、中日本高速道路株式会社、西日本高速道路株式会社、阪神高速道路株式会社若しくは本州四国連絡高速道路株式会社が、高速道路株式会社法第五条第一項第一号、第二号若しくは第四号に規定する事業（本州四国連絡高速道路株式会社にあつては、同項第一号、第二号、第四号又は第五号ロに規定する事業）の用に供する固定資産で政令で定めるもの又は独立行政法人日本高速道路保有・債務返済機構が、独立行政法人日本高速道路保有・債務返済機構法第十二条第一項第一号若しくは第十号に規定する業務の用に供する固定資産で政令で定めるものに対しては、第三百四十二条又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。
A municipality may not impose fixed assets tax, notwithstanding Article 342, on a tunnel that the Japan Railway Construction, Transport and Technology Agency, Incorporated Administrative Agency has constructed, during the period from the effective date of the Act on Enhancement of Convenience of Urban Railways, etc. (Act No. 41 of 2005) through March 31, 2027, by means of the urban railway convenience enhancement project prescribed in Article 2, item (vi) of that Act, in an urban area specified by Cabinet Order within a city planning area designated pursuant to Article 5 of the City Planning Act or in an area specified by Cabinet Order within the area of an airport provided for public use specified by Cabinet Order and its surrounding areas, and that is directly provided for railway business or track operation.
市町村は、独立行政法人鉄道建設・運輸施設整備支援機構が都市計画法第五条の規定により指定された都市計画区域のうち政令で定める市街地の区域又は政令で定める公共の用に供する飛行場の区域及びその周辺の区域のうち政令で定める区域において都市鉄道等利便増進法（平成十七年法律第四十一号）第二条第六号に規定する都市鉄道利便増進事業により同法の施行の日から令和九年三月三十一日までの間に整備し、かつ、直接鉄道事業又は軌道経営の用に供するトンネルに対しては、第三百四十二条の規定にかかわらず、固定資産税を課することができない。
With regard to the application of Article 415, paragraph (1) to land or houses to which the provisions of paragraph (1) apply, in Article 415, paragraph (1), the phrase "Article 348" is deemed to be replaced with "Article 348 or Article 14 of the Supplementary Provisions", and the phrase "to which that Article applies" is deemed to be replaced with "to which these provisions apply".
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)