Supplementary Provisions, Article 15-4Special Provisions on Matters to Be Stated in the Tax Details Statement Relating to the Tax Base of Fixed Assets Tax
第十五条の四（固定資産税の課税標準に係る課税明細書の記載事項の特例）
Notwithstanding Article 364, paragraph (4), a municipality must, for land or houses subject to the application of Articles 15 through 15-3 of the Supplementary Provisions, state in the tax details statement, in addition to the matters specified in the items of Article 364, paragraph (3), the amount treated as the tax base of the fixed assets tax under Articles 15 through 15-3 of the Supplementary Provisions.
市町村は、第三百六十四条第四項の規定にかかわらず、附則第十五条から第十五条の三までの規定の適用を受ける土地又は家屋については、第三百六十四条第三項各号に定める事項のほか、附則第十五条から第十五条の三までの規定により固定資産税の課税標準とされる額を課税明細書に記載しなければならない。
tax details statementmachine translation
「課税明細書」
The document a municipality must give a taxpayer when collecting fixed assets tax (固定資産税) on land or a building, stating what the tax register records: for land, its location, lot number, land category, area and value for the year's tax, and for a building, its location, building number, type, structure, floor area and value for the year's tax.
Short name set inArticle 364, paragraph (3)
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)