Supplementary Provisions, Article 15-2Special Provisions on the Tax Base of Fixed Assets Tax, etc. Accompanying the Reform of Japanese National Railways
第十五条の二（日本国有鉄道の改革に伴う固定資産税等の課税標準の特例）
Of the following fixed assets, the tax base of the fixed assets tax imposed on depreciable assets (including depreciable assets specified by Cabinet Order as similar thereto) to which, on March 31, 1987, paragraph (17) of the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 82 of 1956; hereinafter in this paragraph referred to as the "Former National Assets Grants and Payments Act") before its amendment by Article 2 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 94 of 1986; hereinafter in this paragraph and the following Article referred to as the "JNR-Related Amendment Act") (including the case where it remains in force pursuant to Article 13, paragraph (2) of the Supplementary Provisions of the JNR-Related Amendment Act; the same applies hereinafter in this paragraph) was applied is, notwithstanding Article 349-2, Article 349-3, paragraph (1), (12) or (14), or paragraph (11) of the preceding Article, the amount calculated as provided by Order of the Ministry of Internal Affairs and Communications in accordance with the calculation method under paragraph (17) of the Supplementary Provisions of the Former National Assets Grants and Payments Act in the case where the phrase "the amount prescribed in Article 4, paragraph (5)" in that paragraph is deemed to be replaced with "the price prescribed in Article 3, paragraph (2)".
次に掲げる固定資産のうち昭和六十二年三月三十一日において地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和六十一年法律第九十四号。以下この項及び次条において「国鉄関連改正法」という。）第二条の規定による改正前の国有資産等所在市町村交付金及び納付金に関する法律（昭和三十一年法律第八十二号。以下この項において「旧交納付金法」という。）附則第十七項の規定（国鉄関連改正法附則第十三条第二項の規定によりなお効力を有することとされる場合を含む。以下この項において同じ。）の適用があつた償却資産（これに類する償却資産として政令で定めるものを含む。）に対して課する固定資産税の課税標準は、第三百四十九条の二、第三百四十九条の三第一項、第十二項若しくは第十四項の規定又は前条第十一項の規定にかかわらず、旧交納付金法附則第十七項の規定中「第四条第五項の額」とあるのは、「第三条第二項の価格」と読み替えた場合における同項の規定による算定方法に準じ、総務省令で定めるところにより算定した額とする。
fixed assets used for railway business that are owned by a passenger railway company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company (hereinafter in this Article and the following Article referred to as a "passenger railway company"), a freight company prescribed in Article 1, paragraph (2) of that Act (hereinafter in this paragraph and the following Article referred to as a "freight company"), a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001) (referred to as a "2001 new company" in the following item), or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (referred to as a "2015 new company" in the following item), and that were succeeded to from Japanese National Railways pursuant to Article 22 of the Japanese National Railways Reform Act (Act No. 87 of 1986) (including fixed assets that a passenger railway company prescribed in Article 2 of the Act on Transfer, etc. of Railway Facilities for Shinkansen (Act No. 45 of 1991) took over pursuant to that Article from the Shinkansen Railway Holding Agency prior to its dissolution under Article 5, paragraph (1) of that Act);
旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項に規定する旅客会社（以下この条及び次条において「旅客会社」という。）若しくは同法第一条第二項に規定する貨物会社（以下この項及び次条において「貨物会社」という。）、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号）附則第二条第一項に規定する新会社（次号において「平成十三年新会社」という。）又は旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社（次号において「平成二十七年新会社」という。）が所有する日本国有鉄道改革法（昭和六十一年法律第八十七号）第二十二条の規定により日本国有鉄道から承継した固定資産（新幹線鉄道に係る鉄道施設の譲渡等に関する法律（平成三年法律第四十五号）第二条に規定する旅客鉄道株式会社が同条の規定により同法第五条第一項の規定による解散前の新幹線鉄道保有機構から譲り受けた固定資産を含む。）で鉄道事業の用に供されるもの
among the fixed assets used for railway facilities that are owned by the Japan Railway Construction, Transport and Technology Agency, an incorporated administrative agency, and leased for consideration to a passenger railway company or freight company, a 2001 new company or a 2015 new company, those that were leased for consideration to Japanese National Railways on March 31, 1987.
The tax base of the fixed assets tax or city planning tax imposed on fixed assets specified by Cabinet Order that are used directly for the original business among the fixed assets that a passenger railway company owns, borrows pursuant to Article 13, paragraph (1), item (iii) or (vi) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002), uses pursuant to Article 12, paragraph (2), item (ii) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency (Act No. 100 of 2004), or borrows from a corporation specified by Cabinet Order that lends railway facilities, is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for each fiscal year from fiscal year 2016 through fiscal year 2026, one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on those fixed assets (for fixed assets subject to the application of Article 349-3, paragraph (1), paragraphs (12) through (14) or paragraph (24), paragraph (11), (25) or (44) of the preceding Article, or the preceding paragraph, one-half of the amount treated as the tax base under those provisions).
旅客会社が所有し、又は独立行政法人鉄道建設・運輸施設整備支援機構法第十三条第一項第三号若しくは第六号の規定に基づき借り受け、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二項第二号の規定に基づき利用し、若しくは鉄道施設の貸付けを行う法人で政令で定めるものから借り受ける固定資産のうち、直接その本来の事業の用に供する固定資産で政令で定めるものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、平成二十八年度から令和八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、当該固定資産に係る固定資産税又は都市計画税の課税標準となるべき価格の二分の一の額（第三百四十九条の三第一項、第十二項から第十四項まで若しくは第二十四項、前条第十一項、第二十五項若しくは第四十四項又は前項の規定の適用を受ける固定資産にあつては、これらの規定により課税標準とされる額の二分の一の額）とする。
pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)
JNR-Related Amendment Actmachine translation
「国鉄関連改正法」
Short name for the 1986 Act partially amending the Local Tax Act and the law on grants and payments to municipalities where national assets are located (地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律, Act No. 94 of 1986).
Short name set inSupplementary Provisions, Article 15-2, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 15-3
Former National Assets Grants and Payments Actmachine translation
「旧交納付金法」
In Article 15-2, paragraph 1 of the supplementary provisions (附則), the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 82 of 1956), then titled 国有資産等所在市町村交付金及び納付金に関する法律 (a law on grants and payments to municipalities where national assets are located), as it stood before Article 2 of Act No. 94 of 1986 amended it.
Short name set inSupplementary Provisions, Article 15-2, paragraph (1)· applies only in this paragraph
2015 new companymachine translation
「平成二十七年新会社」
A new company (新会社) as defined in Article 2, paragraph 1 of the supplementary provisions (附則) of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015).
Short name set inSupplementary Provisions, Article 15-2, paragraph (1), item (i)· applies only in this provision and in Supplementary Provisions, Article 15-2, paragraph (1), item (ii)
2001 new companymachine translation
「平成十三年新会社」
A new company (新会社) as defined in Article 2, paragraph 1 of the supplementary provisions (附則) of Act No. 61 of 2001, the 2001 Act amending the Act on Passenger Railway Companies and Japan Freight Railway Company.
Short name set inSupplementary Provisions, Article 15-2, paragraph (1), item (i)· applies only in this provision and in Supplementary Provisions, Article 15-2, paragraph (1), item (ii)
passenger railway companymachine translation
「旅客会社」
A passenger railway company as defined in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company.
Short name set inSupplementary Provisions, Article 15-2, paragraph (1), item (i)· applies only in this article and in Supplementary Provisions, Article 15-3
freight companymachine translation
「貨物会社」
The freight company as defined in Article 1, paragraph 2 of the Act on Passenger Railway Companies and Japan Freight Railway Company, named in Article 15-2, paragraph 1, item 1 of the supplementary provisions (附則) among the companies whose fixed assets taken over from the Japanese National Railways (日本国有鉄道) and used for railway business that item covers.
Short name set inSupplementary Provisions, Article 15-2, paragraph (1), item (i)· applies only in this paragraph and in Supplementary Provisions, Article 15-3