Supplementary Provisions, Article 14-2
第十四条の二
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 2023 through fiscal 2026 and notwithstanding Article 342, Article 343, paragraph (8) or Article 702, paragraph (1), on houses and depreciable assets, or reclaimed land, etc. prescribed in Article 343, paragraph (8), that the Japan Association for the 2025 World Exposition, Incorporated Public Interest Association (hereinafter in the following paragraph and paragraph (3) referred to as the "Expo Association") provides for the international exposition to be held in 2025 under the Convention relating to International Exhibitions (hereinafter in this Article referred to as the "Expo") within the venue of the Expo, or on houses and depreciable assets that the Expo Association installs to secure transportation in the vicinity of the Expo venue.
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 2024 through fiscal 2026 and notwithstanding Article 342 or Article 702, paragraph (1), on houses and depreciable assets specified by Cabinet Order that a person who has concluded an exhibitor participation agreement for the Expo with the Expo Association (excluding foreign governments, foreign local governments and international organizations participating in the Expo) provides for the Expo within the venue of the Expo.
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 2024 through fiscal 2026 and notwithstanding Article 342 or Article 702, paragraph (1), on fixed assets that a person who has concluded with the Expo Association a contract providing for lending fixed assets to the Expo Association free of charge lends to the Expo Association free of charge under that contract (limited to those provided for the Expo and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that they are lent to the Expo Association free of charge).
Expomachine translation
「博覧会」
The international exposition held in 2025 under the Convention relating to International Exhibitions (国際博覧会に関する条約).
Short name set inSupplementary Provisions, Article 14-2, paragraph (1)· applies only in this article
Expo Associationmachine translation
「博覧会協会」
The 2025 Japan International Exposition Association (公益社団法人二千二十五年日本国際博覧会協会), a public interest incorporated association.
Short name set inSupplementary Provisions, Article 14-2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 14-2, paragraphs (2) and (3)