Supplementary Provisions, Article 15Special Provisions on the Tax Base of Fixed Assets Tax, etc.

①The tax base of fixed assets tax or city planning tax imposed on the facilities or structures set forth in the following items that a certified truck relay transport operator, etc. prescribed in Article 29-7, paragraph (2) of the Act on Improving the Efficiency of Distribution of Goods (Act No. 85 of 2005) (referred to as a "certified truck relay transport operator, etc." in item (i)) has acquired, during the period from the date of enforcement of the Act Partially Amending the Act on Improving the Efficiency of Distribution of Goods (Act No. 21 of 2026) through March 31, 2028, for use in the truck relay transport business listed in Article 29-2, item (ii) of the Act on Improving the Efficiency of Distribution of Goods carried out under the certified truck relay transport implementation plan prescribed in that paragraph is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), solely for fixed assets tax or city planning tax for five fiscal years from the fiscal year in which fixed assets tax or city planning tax is newly imposed on those fixed assets, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on those fixed assets by the proportion specified in the relevant item.

②The tax base of fixed assets tax imposed on the facilities or equipment set forth in the following items installed for the prevention of public harm (excluding those specified by Cabinet Order as installed in place of existing facilities or equipment of that kind) that are acquired during the period from the effective date of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation (Act No. 41 of 2024) through March 31, 2028 is, notwithstanding Article 349-2 or Article 349-3, paragraph (2) or (3), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those depreciable assets by the proportion specified in the relevant item.

③Among aircraft specified by Order of the Ministry of Internal Affairs and Communications on which fixed assets tax is to be newly imposed during the period from fiscal 2016 through fiscal 2027 (excluding those to which Article 349-3, paragraph (7) or (8) applies and those used exclusively for sightseeing), with regard to those operated by a person who has obtained the permission under Article 100 of the Civil Aeronautics Act, the tax base of fixed assets tax imposed on them is, notwithstanding Article 349-2, as specified in each of the following items according to the category of aircraft set forth in that item.

④The tax base of fixed assets tax imposed on depreciable assets specified by Cabinet Order that Okinawa Electric Power Company, Incorporated, established under the Okinawa Development Special Measures Act (Act No. 131 of 1971) prior to its amendment by the Act Partially Amending the Okinawa Development Special Measures Act (Act No. 64 of 1988), provides for its electricity supply business is, notwithstanding Article 349-2, solely for fixed assets tax for each fiscal year from fiscal 1982 through fiscal 2026, the amount of 2/3 of the price that is to be the tax base of the fixed assets tax on those depreciable assets.

⑤The tax base of fixed assets tax imposed on depreciable assets specified by Cabinet Order, provided for earthquake disaster countermeasures, that are newly acquired during the period from April 1, 2020 through March 31, 2029 in the Nankai Trough Earthquake Disaster Countermeasures Promotion Area prescribed in Article 3, paragraph (1) of the Act on Special Measures for the Promotion of Earthquake Disaster Countermeasures concerning Nankai Trough Earthquakes (Act No. 92 of 2002) prior to its amendment by the Act Partially Amending the Act on Special Measures for the Promotion of Earthquake Disaster Countermeasures concerning Nankai Trough Earthquakes (Act No. 87 of 2013), in the Japan Trench and Chishima Trench Subduction Zone Earthquake Disaster Countermeasures Promotion Area prescribed in Article 3, paragraph (1) of the Act on Special Measures concerning Advancement of Countermeasures against Earthquake Disaster in Relation to Subduction Zone Earthquake Around Japan Trench and Chishima Trench (Act No. 27 of 2004), or in the Capital Direct Hit Earthquake Emergency Countermeasures Area prescribed in Article 3, paragraph (1) of the Act on Special Measures for Countermeasures against Earthquakes Directly Beneath the Capital (Act No. 88 of 2013) is, notwithstanding Article 349-2, solely for fixed assets tax for three fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, the amount of 2/3 of the price that is to be the tax base of the fixed assets tax on those depreciable assets.

⑥The tax base of fixed assets tax imposed on equipment specified by Cabinet Order for filling hydrogen into motor vehicles that are powered by electricity and do not have an internal combustion engine, which is newly acquired during the period from April 1, 2023 through March 31, 2027 with a government subsidy specified by Order of the Ministry of Internal Affairs and Communications, is, notwithstanding Article 349-2, solely for fixed assets tax for three fiscal years from the fiscal year in which fixed assets tax is newly imposed on that equipment, the amount of 5/6 of the price that is to be the tax base of the fixed assets tax on that equipment (for such equipment that is specified by Cabinet Order as large-scale, the amount of 1/2 of the price that is to be the tax base of the fixed assets tax on that equipment).

⑦The tax base of fixed assets tax imposed on international ships prescribed in Article 44-2 of the Marine Transportation Act (Act No. 187 of 1949) that are specified by Order of the Ministry of Internal Affairs and Communications, for each fiscal year from the fiscal year whose assessment date is January 1 of the year following the year that includes the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021) (or, where that effective date is January 1, that day) through fiscal 2026, is the amount obtained by multiplying the amount deemed to be the tax base pursuant to Article 349-3, paragraph (4) by 1/3 (1/6 for those among the international ships that are specified vessels prescribed in Article 39-19, paragraph (1) of the Marine Transportation Act acquired in accordance with a certified specified vessel introduction plan prescribed in Article 39-23 of that Act and that are specified by Order of the Ministry of Internal Affairs and Communications).

⑧If a passenger company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway 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), 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) (hereinafter in this paragraph referred to as a "passenger railway company, etc.") has, during the period from April 1, 1997 through March 31, 2031, commenced operation of all or part of the sections of a construction line prescribed in Article 4, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act for which the Minister of Transport gave an instruction on construction on November 13, 1973 pursuant to Article 8 of that Act (where the Minister of Land, Infrastructure, Transport and Tourism has, for all or part of the sections of that construction line, given an instruction on the construction of a new Shinkansen railway line of standard specification prescribed in paragraph (6), item (i) of the Supplementary Provisions of that Act pursuant to paragraph (9) of the Supplementary Provisions of that Act, including that new line; hereinafter in this paragraph referred to as a "construction line"), and has, with regard to all or part of the sections of the operating lines of that passenger railway company, etc. that have the same two ends as all or part of the sections for which operation has commenced among the sections of the construction line pertaining to that instruction, and that are specified by Cabinet Order, obtained the permission under Article 28, paragraph (1) of the Railway Business Act prior to its amendment by the Act Partially Amending the Railway Business Act (Act No. 49 of 1999), or filed the notification under Article 28-2, paragraph (1) of the Railway Business Act, and has thereby abolished its railway business, and a railway business operator prescribed in Article 7, paragraph (1) of that Act that is specified by Cabinet Order and intends to operate a railway business that becomes necessary to secure transportation in place of the transportation by the abolished railway business (hereinafter in this paragraph referred to as a "specified railway business"), and that has, during the period from April 1, 1997 through March 31, 2031, received from that passenger railway company, etc. a transfer of the railway facilities pertaining to all or part of the sections of the operating lines of the abolished railway business (hereinafter in this paragraph referred to as a "specified railway business operator"), provides for that specified railway business the fixed assets specified by Cabinet Order that it acquired through the transfer of those railway facilities (hereinafter in this paragraph referred to as "acquired fixed assets"), the tax base of fixed assets tax or city planning tax imposed on those acquired fixed assets is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), solely for fixed assets tax or city planning tax for 20 fiscal years from the fiscal years on or after the fiscal year whose assessment date is January 1 of the year following the year that includes the day on which the specified railway business operator acquired those acquired fixed assets (or, where the day of acquisition is January 1, that day), the amount of 1/2 of the price that is to be the tax base of the fixed assets tax or city planning tax on those acquired fixed assets (for depreciable assets to which Article 349-3, paragraph (1), (14) or (24) applies, the amount of 1/2 of the amount deemed to be the tax base pursuant to those provisions).

⑨The tax base of fixed assets tax imposed on depreciable assets specified by Order of the Ministry of Internal Affairs and Communications (excluding those to which the provisions of paragraph (16) apply) that contribute to improving the safety of vehicle operation and that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks, specified by Cabinet Order, has acquired during the period from the effective date of the 2011 Local Tax Act, etc. Amendment Act through March 31, 2027 with a government subsidy specified by Order of the Ministry of Internal Affairs and Communications is, notwithstanding Article 349-2, solely for fixed assets tax for five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, the amount of 1/3 of the price that is to be the tax base of the fixed assets tax on those depreciable assets.

⑩Where a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks acquires, during the period from the day following the effective date of the 2011 Local Tax Act, etc. Amendment Act through March 31, 2027, newly manufactured vehicles that are specified by Order of the Ministry of Internal Affairs and Communications as having a special structure that elderly persons, disabled persons, etc. prescribed in Article 2, item (i) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. can use smoothly, and provides them for its business, the tax base of fixed assets tax imposed on those vehicles is, notwithstanding Article 349-2 or the following paragraph, solely for fixed assets tax for five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those vehicles, the amount of 1/3 of the price that is to be the tax base of the fixed assets tax on those vehicles.

⑪Where a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks (hereinafter in this paragraph referred to as a "railway business operator, etc.") carries out the acquisition, etc. (meaning acquiring a newly manufactured vehicle, or, after acquiring it, transferring it to another person and leasing it from that person; the same applies in items (i) and (ii)) of vehicles specified by Cabinet Order that are newly manufactured within the period from April 1, 2025 to March 31, 2027 (hereinafter in this paragraph referred to as the "eligible manufacture period") (those vehicles hereinafter in this paragraph referred to as "newly manufactured vehicles") and uses them for its business, or uses for its business vehicles specified by Cabinet Order that are improved within the eligible manufacture period (hereinafter in this paragraph referred to as "improved vehicles"), the tax base of the fixed assets tax imposed on those vehicles (for an improved vehicle, limited to the improved part of that improved vehicle; the same applies hereinafter in this paragraph) is, notwithstanding Article 349-2, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those vehicles, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those vehicles by the ratio specified in each of the following items in accordance with the categories of cases listed in those items.

⑫The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets specified by Cabinet Order to be used for the public facilities, etc. prescribed in Article 2, paragraph (1) of the Act on Promotion of Private Finance Initiative (excluding the rental housing listed in item (iii) of that paragraph (excluding public housing) and the facilities listed in item (v) of that paragraph), acquired during the period from April 1, 2005 to March 31, 2030 by a selected business operator prescribed in Article 2, paragraph (5) of that Act through a selected project prescribed in Article 2, paragraph (4) of that Act that is specified by Cabinet Order and carried out in accordance with the business contract prescribed in Article 5, paragraph (2), item (v) of that Act (limited to one for which a person listed in Article 2, paragraph (3), item (i) or (ii) of that Act has certified that it is carried out as the affairs or business of that person under the provisions of an Act), is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), an amount equivalent to one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets.

⑬The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets specified by Cabinet Order that a certified business operator prescribed in Article 23 of the Act on Special Measures concerning Urban Reconstruction newly acquired during the period from April 1, 2023 to March 31, 2029 through a certified project prescribed in Article 25 of that Act (for a project of which the whole or a part of the project area is within the area of a special ward, limited to one that satisfies the requirements specified by Cabinet Order) for use as the public facilities, etc. prescribed in Article 29, paragraph (1), item (i) of that Act is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for five fiscal years counting from the fiscal year for which fixed assets tax or city planning tax comes to be newly imposed on those houses and depreciable assets, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets by the ratio determined by Municipal Ordinance within the range of one-half or more and seven-tenths or less, taking three-fifths into consideration (where those depreciable assets are subject to Article 389, three-fifths); provided, however, that for those houses and depreciable assets that were acquired through a certified project prescribed in Article 25 of that Act carried out in a specified urban regeneration emergency development area prescribed in Article 2, paragraph (5) of that Act, it is the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets by the ratio determined by Municipal Ordinance within the range of two-fifths or more and three-fifths or less, taking one-half into consideration (where those depreciable assets are subject to Article 389, one-half).

⑭The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks, or a corporation specified by Cabinet Order that lends to those persons the facilities developed through the express service improvement project prescribed in Article 2, item (vii) of the Act on Enhancement of Convenience of Urban Railways, etc., acquired through that express service improvement project during the period from April 1, 2021 to March 31, 2027, and that are used for the urban railway facilities prescribed in Article 2, item (iii) of that Act and specified by Cabinet Order, is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for five fiscal years counting from the fiscal year for which fixed assets tax or city planning tax comes to be newly imposed on those houses and depreciable assets, two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets.

⑮The tax base of the fixed assets tax or city planning tax imposed on fixed assets that a designated company prescribed in Article 3, paragraph (3) of the Act on Management and Operation of Specific International Piers (Act No. 28 of 1981) or another person specified by Cabinet Order (hereinafter in this paragraph referred to as a "designated company, etc.") acquired through investment from an incorporated public interest foundation specified by Cabinet Order that was established by a port administrator prescribed in Article 2, paragraph (1) of the Port and Harbour Act (hereinafter in this paragraph referred to as an "international pier corporation"), and to which, on the day before the day on which the designated company, etc. acquired them, there applied Article 15, paragraph (5) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013), Article 15, paragraph (15) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008; hereinafter in this paragraph referred to as the "2008 Amendment Act"), the provisions then in force of which continue to govern pursuant to Article 10, paragraph (12) and Article 16, paragraph (4) of the Supplementary Provisions of the 2008 Amendment Act, or Article 15, paragraph (18) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006), the provisions then in force of which continue to govern pursuant to Article 13, paragraph (18) and Article 20, paragraph (2) of the Supplementary Provisions of that Act, is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for ten fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day of that acquisition (where the day of that acquisition is January 1, that day), 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 those fixed assets that the international pier corporation succeeded to pursuant to Article 2, paragraph (1) of the Act on the Dissolution of the Foreign Trade Pier Public Corporation and Succession to Its Operations (Act No. 28 of 1981) before its amendment by Article 2 of the Act Partially Amending the Port and Harbour Act, etc. for Strengthening the Foundation of Maritime Logistics (Act No. 38 of 2006), 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).

⑯The tax base of the fixed assets tax or city planning tax imposed on houses or depreciable assets specified by Order of the Ministry of Internal Affairs and Communications that are used for the railway business relating to the line on which a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act implements the railway business restructuring project prescribed in Article 2, item (x) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems based on the certified railway business restructuring implementation plan prescribed in Article 24, paragraph (8) of that Act (including as applied mutatis mutandis pursuant to Article 29-9 of that Act), and that were acquired during the period from April 1, 2023 to March 31, 2027 with a subsidy from the government or a local government specified by Order of the Ministry of Internal Affairs and Communications, is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for five fiscal years counting from the fiscal year for which fixed assets tax or city planning tax comes to be newly imposed on those houses or depreciable assets, one-fourth of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses or depreciable assets.

⑰The tax base of the fixed assets tax imposed on the machinery and other equipment listed in the following items that a biofuel manufacturer prescribed in Article 2, paragraph (3) of the Act on Promotion of Utilization of Organic Resources Originated from Agriculture, Forestry or Fisheries as Materials for Biomass Fuels (Act No. 45 of 2008) newly installed during the period from April 1, 2026 to March 31, 2028 through a production-manufacturing cooperation project prescribed in Article 2, paragraph (3) of that Act carried out in accordance with the certified production-manufacturing cooperation project plan prescribed in Article 5, paragraph (2) of that Act is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that equipment, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that equipment by the ratio specified in the respective item.

⑱The tax base of the fixed assets tax or city planning tax imposed on land and houses specified by Cabinet Order that are owned by an incorporated public interest association or an incorporated public interest foundation and used for a facility specified by Cabinet Order for performances of Important Intangible Cultural Property prescribed in Article 71, paragraph (1) of the Act on Protection of Cultural Properties is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for each fiscal year from fiscal year 2011 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 that land and those houses.

⑲The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets specified by Cabinet Order that a port management company prescribed in Article 43-11, paragraph (12) of the Port and Harbour Act acquired, at an international strategic port prescribed in Article 2, paragraph (2) of that Act or an international hub port prescribed in that paragraph that is specified by Cabinet Order (hereinafter in this paragraph referred to as a "specified international hub port"), during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act (Act No. 87 of 2022) to March 31, 2027, with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications, or with funds under a loan by the national government pursuant to Article 55-7, paragraph (1) or Article 55-9, paragraph (1) of that Act or a loan by the government pursuant to Article 6, paragraph (1) of the Act on Management and Operation of Specific International Piers, and that are used for the port facilities prescribed in Article 2, paragraph (5) of the Port and Harbour Act (for rail-mounted cargo handling machinery among the cargo handling facilities listed in item (vi) of that paragraph and mobile cargo handling machinery among the mobile facilities listed in item (xii) of that paragraph, limited to those acquired through a port decarbonization promotion project prescribed in Article 50-2, paragraph (2), item (iii) of that Act), is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for 10 fiscal years counting from the fiscal year for which fixed assets tax or city planning tax comes to be newly imposed on those houses and depreciable assets, for those acquired at an international strategic port prescribed in Article 2, paragraph (2) of the Port and Harbour Act, one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets, and for those acquired at a specified international hub port, two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets.

⑳In a promotion plan area prescribed in Article 10, paragraph (2) of the Act on Development of Areas Resilient to Tsunami Disasters (Act No. 123 of 2011) (limited to an area that is a port district prescribed in Article 2, paragraph (4) of the Port and Harbour Act), the tax base of the fixed assets tax imposed on depreciable assets specified by Cabinet Order as being used for tsunami countermeasures that were newly acquired or improved during the period from April 1, 2016 to March 31, 2028 based on the promotion plan prescribed in Article 10, paragraph (1) of the Act on Development of Areas Resilient to Tsunami Disasters (for an improved depreciable asset, limited to the improved part of that depreciable asset, and excluding those subject to the application of paragraph (28)) is, notwithstanding Article 349-2, limited to the fixed assets tax for four fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those depreciable assets by the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (where those depreciable assets are subject to Article 389, one-half).

（二十一）The tax base of the fixed assets tax imposed on the part specified by Order of the Ministry of Internal Affairs and Communications as the part used for evacuation (hereinafter in this paragraph referred to as the "evacuation part of a designated evacuation facility") of houses used for the designated evacuation facility prescribed in Article 56, paragraph (1) of the Act on Development of Areas Resilient to Tsunami Disasters designated pursuant to that paragraph during the period from April 1, 2018 to March 31, 2027 (hereinafter in this paragraph referred to as the "designation, etc. period"; the facility is referred to as "designated evacuation facility" in item (i) and the following paragraph), or on the agreement evacuation portion of houses (referred to as "agreement evacuation buildings" in item (iii)) used for an agreement evacuation facility (referred to as "agreement evacuation facility" in the following paragraph) relating to a management agreement concluded during the designation, etc. period pursuant to Article 60, paragraph (1) or Article 61, paragraph (1) of that Act, as prescribed in Article 62, paragraph (1) of that Act, the facility being that prescribed in Article 62, paragraph (2), item (i) of that Act, and the portion being the agreement evacuation portion prescribed in Article 62, paragraph (1), item (i) of that Act (hereinafter in this paragraph referred to as the "agreement evacuation portion"), is, notwithstanding Article 349, as provided in each of the following items in accordance with the categories of evacuation part of a designated evacuation facility or agreement evacuation portion listed in those items.

（二十二）The tax base of the fixed assets tax imposed on depreciable assets specified by Cabinet Order as being attached to a designated evacuation facility and used for evacuation (limited to those acquired on or after the designated day; referred to as "designated evacuation depreciable assets" in item (i)) or depreciable assets specified by Cabinet Order as being attached to an agreement evacuation facility and used for evacuation (limited to those acquired on or after the date of conclusion; referred to as "agreement evacuation depreciable assets" in item (ii)) (hereinafter in this paragraph referred to as "specified depreciable assets for evacuation") is, notwithstanding Article 349-2, limited to the fixed assets tax for each fiscal year from the fiscal year for which fixed assets tax comes to be newly imposed on those specified depreciable assets for evacuation through the fiscal year whose assessment date is the day on which five years elapse counting from the day following January 1 of the year including the first day of that fiscal year (where the validity period of that management agreement expires before the day on which five years elapse counting from the day following January 1 of the year including the first day of the fiscal year for which fixed assets tax comes to be newly imposed on those specified depreciable assets for evacuation, the fiscal year whose assessment date is January 1 of the year including the day on which that validity period expires), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those specified depreciable assets for evacuation by the ratio specified in each of the following items in accordance with the categories of specified depreciable assets for evacuation listed in those items.

（二十三）The tax base of the fixed assets tax or city planning tax imposed on station buildings and other houses, or station equipment and other depreciable assets used for railway business, specified by Cabinet Order (hereinafter in this paragraph referred to as "station buildings, etc."), that a railway business operator listed in Article 2, item (v), (a) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. or a track operator listed in item (v), (b) of that Article acquired during the period from April 1, 2012 to March 31, 2027 through a project specified by Cabinet Order concerning the provision of equipment necessary for smooth transportation, etc. (meaning smooth transportation, etc. prescribed in Article 2, item (ii) of that Act), such as elevators and escalators, carried out in order to bring a passenger facility prescribed in Article 2, item (vi) of that Act into conformity with the public transportation accessibility standards prescribed in Article 8, paragraph (1) of that Act (limited to a project carrying out improvement works relating to a station or stop of an existing railway (excluding a dedicated railway prescribed in Article 2, paragraph (6) of the Railway Business Act) or track) is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for five fiscal years counting from the fiscal year for which fixed assets tax or city planning tax comes to be newly imposed on those station buildings, etc., two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on those station buildings, etc.

（二十四）The tax base of the fixed assets tax imposed on renewable energy power generation equipment prescribed in Article 2, paragraph (2) of the Act on Special Measures Concerning Promotion of the Use of Electricity from Renewable Energy Sources (Act No. 108 of 2011; referred to as the "Renewable Energy Electricity Special Measures Act" in item (i), (b) and (d)), other than equipment that converts a renewable energy source listed in paragraph (3), item (vi) of that Article into electricity (hereinafter in this paragraph referred to as "specified renewable energy power generation equipment"), that was newly acquired during the period from April 1, 2026 to March 31, 2029, is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that specified renewable energy power generation equipment, the amount specified in each of the following items in accordance with the categories of specified renewable energy power generation equipment listed in those items.

（二十五）The tax base of the fixed assets tax imposed on railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act (including track facilities under the Act on Rail Tracks, and limited to depreciable assets; hereinafter in this paragraph the same applies) specified by Order of the Ministry of Internal Affairs and Communications that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks newly acquired, during the period from April 1, 2023 to March 31, 2027 and with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications, through works specified by Order of the Ministry of Internal Affairs and Communications for reinforcement necessary for earthquake disaster prevention of existing railways (including tracks) is, notwithstanding Article 349-2, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those railway facilities, two-thirds of the price that is to be the tax base of the fixed assets tax on those railway facilities.

（二十六）The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets specified by Cabinet Order that a person implementing a specified cargo handling pier function upgrading project prescribed in Article 50-6, paragraph (2), item (iii) of the Port and Harbour Act acquired, at a specified cargo import hub port prescribed in Article 2-2, paragraph (3) of that Act, during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act (Act No. 87 of 2022) to March 31, 2027, with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications, and that are used for the port facilities prescribed in Article 2, paragraph (5) of the Port and Harbour Act (for fixed cargo handling machinery and rail-mounted cargo handling machinery among the cargo handling facilities listed in item (vi) of that paragraph, limited to those acquired through a port decarbonization promotion project prescribed in Article 50-2, paragraph (2), item (iii) of that Act), is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for 10 fiscal years counting from the fiscal year for which fixed assets tax or city planning tax comes to be newly imposed on those houses and depreciable assets, two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets.

（二十八）The tax base of the fixed assets tax imposed on depreciable assets (for an improved depreciable asset, limited to the improved part of that depreciable asset; hereinafter in this paragraph referred to as "specified depreciable assets") specified by Cabinet Order to be used for the agreement specified port facilities prescribed in Article 51-9, paragraph (3), item (i) of the Port and Harbour Act (limited to those specified in a joint protection agreement prescribed in paragraph (1) of that Article concluded by the implementing entity of an optimization project prescribed in that paragraph that is specified in a published joint protection plan prescribed in that paragraph prepared with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications), that were newly acquired or improved at an international strategic port, an international hub port or an important port prescribed in Article 2, paragraph (2) of the Port and Harbour Act during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act, etc. (Act No. 25 of 2025) to March 31, 2029, is, notwithstanding Article 349-2, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those specified depreciable assets, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those specified depreciable assets by the ratio specified in each of the following items in accordance with the categories of specified depreciable assets listed in those items.

（二十九）The tax base of the fixed assets tax imposed on the cables and other equipment listed in the following items (meaning underground cables newly installed for burying underground in a road prescribed in Article 2, paragraph (1) of the Road Act or something similar specified by Cabinet Order (hereinafter in this paragraph referred to as "roads, etc."), and other equipment specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this paragraph) that a general power transmission and distribution business operator listed in Article 2, paragraph (1), item (ix) of the Electricity Business Act, a telecommunications carrier listed in Article 2, item (v) of the Telecommunications Business Act, or another person specified by Cabinet Order newly installed during the period from April 1, 2019 to March 31, 2028 is, notwithstanding Article 349-2, limited to the fixed assets tax for four fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those cables and other equipment, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those cables and other equipment by the ratio specified in the respective item.

（三十）The tax base of the fixed assets tax or city planning tax imposed on land specified by Order of the Ministry of Internal Affairs and Communications (limited to land within the area of a regional plan prescribed in Article 19, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation) for which a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services acquired a farmland intermediary management right prescribed in paragraph (5) of that Article (limited to the part relating to item (i); hereinafter in this paragraph referred to as the "farmland intermediary management right") during the period from April 1, 2026 to March 31, 2028, and for which the duration of the farmland intermediary management right is 10 years or more, is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which that farmland intermediary management right was acquired (where the day of that acquisition is January 1, that day), one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on that land.

（三十一）The tax base of the fixed assets tax or city planning tax imposed on land specified by Cabinet Order that is used for a citizen green space prescribed in Article 55, paragraph (1) of the Urban Green Space Conservation Act established, during the period from the date of enforcement of the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 26 of 2017) to March 31, 2027, by a green space conservation and greening promotion corporation designated pursuant to Article 81, paragraph (1) of the Urban Green Space Conservation Act (limited to one that carries out the operations listed in Article 82, item (i), (b) of that Act) based on the certified plan prescribed in Article 63 of the Urban Green Space Conservation Act is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which that citizen green space was established (where the day of that establishment is January 1, that day), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on that land by the ratio determined by Municipal Ordinance within the range of one-half or more and five-sixths or less, taking two-thirds into consideration.

（三十二）The tax base of the fixed assets tax or city planning tax imposed on land and depreciable assets specified by Cabinet Order to be used for facilities developed through a community welfare promotion project prescribed in Article 2, paragraph (3) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 49 of 2018) that is carried out using specified land with an unknown owner prescribed in Article 2, paragraph (2) of that Act by a person who, during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 38 of 2022) to March 31, 2027, acquired the land use right prescribed in Article 10, paragraph (1), item (i) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner over that specified land with an unknown owner pursuant to Article 15 of that Act, 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 the fiscal year whose assessment date is January 1 of the year following the year including the day corresponding to the starting time of that land use right prescribed in Article 13, paragraph (2), item (ii) of that Act (hereinafter in this paragraph referred to as the "date use begins") (where the date use begins is January 1, that day; the same applies hereinafter in this paragraph) through the fiscal year whose assessment date is the day on which four years elapse counting from the day following January 1 of the year following the year including the date use begins (where the duration of that land use right prescribed in paragraph (2), item (iii) of that Article expires before the day on which four years elapse counting from the day following January 1 of the year following the year including the date use begins, the fiscal year whose assessment date is January 1 of the year including the day on which that duration expires), two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on that land and those depreciable assets (for that land and those depreciable assets used for facilities developed through the project listed in Article 2, paragraph (3), item (viii) of that Act, three-fourths of the price that is to be the tax base of the fixed assets tax or city planning tax on that land and those depreciable assets).

（三十三）The tax base of the fixed assets tax imposed on machinery and equipment specified by Cabinet Order for joint use by persons engaged in agriculture, forestry or fisheries or by small and medium-sized enterprises that an agricultural cooperative association, a small and medium-sized enterprise cooperative (excluding small business cooperatives and enterprise associations), or another corporation specified by Cabinet Order acquired during the period from April 1, 2020 to March 31, 2027 upon receiving a loan of agricultural modernization funds prescribed in Article 2, paragraph (3) of the Act on Financing for Agricultural Modernization, fisheries modernization funds prescribed in Article 2, paragraph (3) of the Act on Financing for Modernization of Fisheries (Act No. 52 of 1969), forestry and wood industry improvement funds prescribed in Article 2, paragraph (1) of the Act on Subsidies for Improvement of Forestry and Wood Industry (Act No. 42 of 1976) or funds under Article 19, paragraph (1), item (iv) of the Okinawa Development Finance Corporation Act that are specified by Cabinet Order, or a loan of the funds listed in the right-hand column of item 8 of Appended Table 1 of the Japan Finance Corporation Act (excluding those subject to the application of Article 349-3, paragraphs (2) and (3)) is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that machinery and equipment, one-half of the price that is to be the tax base of the fixed assets tax on that machinery and equipment.

（三十四）The tax base of the fixed assets tax imposed on machinery and equipment, tools, furniture and fixtures, building appurtenant facilities (excluding those that function integrally with a house (excluding those deemed to be assets other than houses pursuant to Article 343, paragraph (10))) and structures (hereinafter in this paragraph referred to as "machinery and equipment, etc.") specified by Cabinet Order that an agricultural cooperative association, a small and medium-sized enterprise cooperative (excluding small business cooperatives and enterprise associations), a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services, or another corporation specified by Cabinet Order acquired during the period from April 1, 2026 to March 31, 2028, and that are used by a certified new farmer prescribed in Article 14-5, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (limited to a person to bear agriculture prescribed in Article 19, paragraph (3) of that Act with regard to the agricultural land, etc. prescribed in Article 4, paragraph (1) of that Act shown on the map pursuant to Article 19, paragraph (3) of that Act in a regional plan prescribed in Article 19, paragraph (1) of that Act for which public notice was given pursuant to Article 19, paragraph (7) of that Act) (excluding those subject to the application of Article 349-3, paragraph (3) or the preceding paragraph) is, notwithstanding Article 349-2, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those machinery and equipment, etc., two-thirds of the price that is to be the tax base of the fixed assets tax on those machinery and equipment, etc.

（三十五）The tax base of the fixed assets tax or city planning tax imposed on land within a flood damage mitigation district designated pursuant to Article 15-6, paragraph (1) of the Flood Control Act during the period from April 1, 2020 to March 31, 2029 (limited to one relating to a flood inundation assumed area prescribed in Article 14, paragraph (1) (limited to the part relating to item (i)) or paragraph (2) (limited to the part relating to item (i)) of that Act that is designated by the Minister of Land, Infrastructure, Transport and Tourism or a prefectural governor pursuant to those provisions (including an area adjacent or close to that area, and excluding a river area (meaning a river area prescribed in Article 6, paragraph (1) of the River Act)); hereinafter in this paragraph referred to as a "flood damage mitigation district") is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which it was designated as a flood damage mitigation district (where the day of that designation is January 1, that day), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on that land by the ratio determined by Municipal Ordinance within the range of one-half or more and five-sixths or less, taking two-thirds into consideration.

（三十六）The tax base of the fixed assets tax or city planning tax imposed on fixed assets specified by Cabinet Order to be used for the stay comfort improvement facilities, etc. specified by Order of the Ministry of Internal Affairs and Communications prescribed in Article 46, paragraph (3), item (ii), (a) of the Act on Special Measures concerning Urban Reconstruction that were developed during the period from April 1, 2024 to March 31, 2028 by the implementing entity (meaning the implementing entity prescribed in that item) of the integrated stay comfort improvement project prescribed in Article 46, paragraph (3), item (ii) of that Act through that integrated stay comfort improvement project specified by Order of the Ministry of Internal Affairs and Communications is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for five fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which the works relating to those stay comfort improvement facilities, etc. were completed (where the day on which those works were completed is January 1, that day), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on those fixed assets by the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (where those fixed assets are subject to Article 389, one-half).

（三十七）The tax base of the fixed assets tax imposed on depreciable assets specified by Cabinet Order that a person who obtained a license for a radio station prescribed in Article 2, item (v) of the Radio Act (Act No. 131 of 1950) (limited to a radio station prescribed in that item that may be established by various entities in response to regional demand and that is specified by Order of the Ministry of Internal Affairs and Communications as contributing to the solution of various issues of the local community) newly acquired during the period from April 1, 2025 to March 31, 2027 for use in the introduction of a specified advanced information and communications technology utilization system prescribed in Article 9, paragraph (1) of the Act on Promotion of Development, Supply and Introduction of Systems Utilizing Specified Advanced Information and Communications Technology (Act No. 37 of 2020) carried out in accordance with the certified introduction plan prescribed in Article 10, paragraph (2) of that Act (limited to the case where the Minister for Internal Affairs and Communications has confirmed that it conforms to the standards established by the Minister for Internal Affairs and Communications as particularly contributing to the appropriate provision and maintenance and the early diffusion of the specified advanced information and communications technology utilization system prescribed in Article 2, paragraph (1) of that Act (limited to that listed in item (i) of that paragraph)) (limited to machinery and equipment, tools, furniture and fixtures, building appurtenant facilities (excluding those that function integrally with a house (excluding those deemed to be assets other than houses pursuant to Article 343, paragraph (10))) and structures that are established by the Minister for Internal Affairs and Communications as playing an important role in constituting that specified advanced information and communications technology utilization system) is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, one-half of the price that is to be the tax base of the fixed assets tax on those depreciable assets.

（三十八）The tax base of the fixed assets tax imposed on depreciable assets specified by Order of the Ministry of Internal Affairs and Communications that a person who carries out a business of renting bicycles specified by Cabinet Order in the municipal bicycle use promotion plan prescribed in Article 11, paragraph (1) of the Act on the Promotion of Bicycle Use (Act No. 113 of 2016) acquired during the period from April 1, 2021 to March 31, 2027 and uses for that business is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, three-fourths of the price that is to be the tax base of the fixed assets tax on those depreciable assets.

（三十九）Among the following facilities, the tax base of the fixed assets tax imposed on those acquired during the period from the date of enforcement of the Act Partially Amending the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities, etc. (Act No. 31 of 2021) to March 31, 2027 is, notwithstanding Article 349-2, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that facility by the ratio determined by Municipal Ordinance within the range of one-sixth or more and one-half or less, taking one-third into consideration (where that facility is subject to Article 389, one-third).

（四十）The tax base of the fixed assets tax or city planning tax imposed on land within a storage function conservation area designated pursuant to Article 53, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities during the period from April 1, 2022 to March 31, 2028 (hereinafter in this paragraph referred to as a "storage function conservation area") is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which it was designated as a storage function conservation area (where the day of that designation is January 1, that day), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on that land by the ratio determined by Municipal Ordinance within the range of two-thirds or more and five-sixths or less, taking three-fourths into consideration.

（四十一）The tax base of the fixed assets tax imposed on depreciable assets specified by Order of the Ministry of Internal Affairs and Communications to be used for facilities for supplying power sources for ships among the ship service facilities listed in Article 2, paragraph (5), item (viii)-2 of the Port and Harbour Act that a port management company prescribed in Article 43-11, paragraph (12) of the Port and Harbour Act acquired, at an international strategic port prescribed in Article 2, paragraph (2) of that Act or an international hub port prescribed in that paragraph that is specified by Cabinet Order, with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications, through a port decarbonization promotion project prescribed in Article 50-2, paragraph (2), item (iii) of the Port and Harbour Act during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act (Act No. 87 of 2022) to March 31, 2027 is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, two-thirds of the price that is to be the tax base of the fixed assets tax on those depreciable assets.

（四十二）The tax base of the fixed assets tax imposed on machinery and equipment, tools, furniture and fixtures, and building appurtenant facilities (excluding those that function integrally with a house (excluding those deemed to be assets other than houses pursuant to Article 343, paragraph (10)); hereinafter in this paragraph referred to as "machinery and equipment, etc.") specified by Cabinet Order that a small and medium-sized business operator prescribed in Article 10, paragraph (8), item (vi) of the Act on Special Measures Concerning Taxation or a small and medium-sized enterprise prescribed in Article 42-6, paragraph (1) of that Act (hereinafter in this paragraph referred to as "small and medium-sized business operators, etc.") acquired (limited to the acquisition of those that had not been used for business; the same applies hereinafter in this paragraph) during the period from April 1, 2025 to March 31, 2027 (hereinafter in this paragraph referred to as the "application period") in accordance with a certified advanced equipment introduction plan prescribed in Article 53, paragraph (2) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (Act No. 18 of 1999) (hereinafter in this paragraph referred to as a "certified advanced equipment introduction plan") in which matters specified by Cabinet Order concerning an increase in the amount of salaries, etc. paid to employees prescribed in Article 10-5-4, paragraph (4), item (vii) or Article 42-12-5, paragraph (4), item (viii) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph referred to as the "amount of salaries, etc. paid to employees") are stated, and that fall under the advanced equipment, etc. prescribed in Article 2, paragraph (14) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (hereinafter in this paragraph referred to as "advanced equipment, etc.") (including machinery and equipment, etc. that fall under advanced equipment, etc. acquired during the application period by a person who carries out a business of delivering machinery and equipment, etc. for use under a contract relating to a lease transaction prescribed in Article 64-2, paragraph (3) of the Corporation Tax Act (hereinafter in this paragraph referred to as a "lease transaction") in accordance with the certified advanced equipment introduction plan, where small and medium-sized business operators, etc. received delivery of them through a lease transaction during the application period) is, notwithstanding Article 349-2, as provided by Cabinet Order, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those machinery and equipment, etc., one-half of the price that is to be the tax base of the fixed assets tax on those machinery and equipment, etc.; provided, however, that for those machinery and equipment, etc. acquired in accordance with a certified advanced equipment introduction plan in which matters specified by Cabinet Order concerning a substantial increase in the amount of salaries, etc. paid to employees are stated, it is limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those machinery and equipment, etc., one-fourth of the price that is to be the tax base of the fixed assets tax on those machinery and equipment, etc.

（四十三）The tax base of the fixed assets tax or city planning tax imposed on land and depreciable assets specified by Cabinet Order to be used for charging electric vehicles (meaning motor vehicles powered by electricity that have no internal combustion engine) specified by Order of the Ministry of Internal Affairs and Communications that are used for a road transport advancement project (limited to that listed in Article 2, item (viii), (c) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems; hereinafter in this paragraph referred to as a "specified road transport advancement project") carried out by a person who operates the general passenger motor vehicle transportation business prescribed in Article 3, item (i), (a) of the Road Transportation Act (limited to a person who provides the regular route service prescribed in Article 5, paragraph (1), item (iii) of that Act) based on the road transport advancement implementation plan prescribed in Article 13, paragraph (1) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems that has received certification under Article 14, paragraph (3) of that Act, is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for five fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which that land and those depreciable assets were first used for a specified road transport advancement project (hereinafter in this paragraph referred to as the "date first put into service") during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems, etc. (Act No. 18 of 2023) to March 31, 2028 (where the date first put into service is January 1, that day), one-third of the price that is to be the tax base of the fixed assets tax or city planning tax on that land and those depreciable assets.

（四十四）The tax base of the fixed assets tax imposed on depreciable assets specified by Order of the Ministry of Internal Affairs and Communications that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks newly acquired during the period from April 1, 2025 to March 31, 2027 in order to prevent or mitigate damage from heavy rain to existing railways (including tracks) is, notwithstanding Article 349-2, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, two-thirds of the price that is to be the tax base of the fixed assets tax on those depreciable assets (for those depreciable assets acquired by a person listed in Article 2, paragraph (1), item (i) 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), three-fourths of the price that is to be the tax base of the fixed assets tax on those depreciable assets).