Supplementary Provisions, Article 15-3
第十五条の三
The tax base of the fixed assets tax or city planning tax imposed on fixed assets specified by Cabinet Order that are owned by a passenger railway company or freight company and succeeded to from Japanese National Railways pursuant to Article 22 of the Japanese National Railways Reform Act (limited to fixed assets to which, on March 31, 1987, Article 348, paragraph (2), item (ii) or (xxvii) of the Local Tax Act before its amendment by Article 1 of the JNR-Related Amendment Act was applied) 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, three-fifths 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 paragraph (1) or (2) of the preceding Article, three-fifths of the amount treated as the tax base under those provisions).
旅客会社又は貨物会社が所有する日本国有鉄道改革法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で政令で定めるもの（昭和六十二年三月三十一日において国鉄関連改正法第一条の規定による改正前の地方税法第三百四十八条第二項第二号又は第二十七号の規定の適用があつた固定資産に限る。）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五分の三の額（前条第一項又は第二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五分の三の額）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
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