Supplementary Provisions, Article 16-3Special Provisions on Fixed Assets Tax and City Planning Tax on Disaster-Stricken Residential Land, etc. Pertaining to the Noto Peninsula Earthquake of 2024
第十六条の三（令和六年能登半島地震に係る被災住宅用地等に対する固定資産税及び都市計画税の特例）
Among land that was used as the site of a house destroyed or damaged by the Noto Peninsula Earthquake of 2024 and that was subject to the application of Article 349-3-2 for fixed assets tax for fiscal year 2023 (excluding land located within an area, among the areas subject to the evacuation instruction, etc. prescribed in Article 349-3-3, paragraph (1), for which the year in which the evacuation lifting date prescribed in that paragraph for that area falls is 2025 or later; referred to as "disaster-stricken residential land" in this Article), for fixed assets tax or city planning tax for fiscal year 2026 or fiscal year 2027 imposed on all or part of the land, other than land used as the site of a house or structure on the assessment date for fiscal year 2026 or fiscal year 2027, that is owned by the owner of that disaster-stricken residential land as of the assessment date for fiscal year 2023 or any other person specified by Cabinet Order (referred to as an "owner, etc. of disaster-stricken residential land" in paragraphs (5) and (6)), only where the mayor of the municipality finds that the land cannot be used, on the assessment date for fiscal year 2026 or fiscal year 2027, as the residential land prescribed in Article 349-3-2, paragraph (1) (referred to as "residential land" in this paragraph and paragraph (3)), the provisions of this Act (excluding the items of Article 349-3-2, paragraph (2) and Article 384) apply deeming that land to be residential land. In this case, in Article 349-3-2, paragraph (2), "those among residential land that fall under the residential land prescribed in the relevant item, according to the categories set forth in the following items" is deemed to be replaced with "those specified by Cabinet Order among the land deemed to be residential land pursuant to Article 16-3, paragraph (1) of the Supplementary Provisions".
令和六年能登半島地震により滅失し、又は損壊した家屋の敷地の用に供されていた土地で令和五年度分の固定資産税について第三百四十九条の三の二の規定の適用を受けたもの（第三百四十九条の三の三第一項に規定する避難の指示等の対象となつた区域のうち当該区域に係る同項に規定する避難等解除日の属する年が令和七年以後の年である区域内にある土地を除く。以下この条において「被災住宅用地」という。）のうち、令和八年度又は令和九年度に係る賦課期日において家屋又は構築物の敷地の用に供されている土地以外の土地の全部又は一部で令和五年度に係る賦課期日における当該被災住宅用地の所有者その他の政令で定める者（第五項及び第六項において「被災住宅用地の所有者等」という。）が所有するものに対して課する令和八年度分又は令和九年度分の固定資産税又は都市計画税については、当該土地を令和八年度又は令和九年度に係る賦課期日において第三百四十九条の三の二第一項に規定する住宅用地（以下この項及び第三項において「住宅用地」という。）として使用することができないと市町村長が認める場合に限り、当該土地を住宅用地とみなして、この法律の規定（同条第二項各号及び第三百八十四条の規定を除く。）を適用する。この場合において、第三百四十九条の三の二第二項中「住宅用地のうち、次の各号に掲げる区分に応じ、当該各号に定める住宅用地に該当するもの」とあるのは、「附則第十六条の三第一項の規定により住宅用地とみなされた土地のうち政令で定めるもの」とする。
Where a person who owned, or held a share of co-ownership in, disaster-stricken residential land as of the assessment date for fiscal year 2023 or any other person specified by Cabinet Order (referred to as a "co-owner, etc. of disaster-stricken residential land" in this paragraph and paragraph (5)) owns all or part of that disaster-stricken residential land, or holds a share of co-ownership in all or part of it, as of the assessment date for fiscal year 2026 or fiscal year 2027 (excluding cases where the preceding paragraph applies), the provisions of the preceding paragraph apply mutatis mutandis to fixed assets tax or city planning tax for fiscal year 2026 or fiscal year 2027 imposed on land, other than land used as the site of a house or structure, among all or part of that disaster-stricken residential land that is owned by, or in which a share of co-ownership is held by, the co-owner, etc. of disaster-stricken residential land as of the assessment date for fiscal year 2026 or fiscal year 2027 and that is specified by Cabinet Order (referred to as "specified disaster-stricken residential land" in paragraph (7)). In this case, in that paragraph, "Article 16-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 16-3, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 16-3, paragraph (2) of the Supplementary Provisions".
令和五年度に係る賦課期日において被災住宅用地を所有し、又はその共有持分を有していた者その他の政令で定める者（以下この項及び第五項において「被災住宅用地の共有者等」という。）が、令和八年度又は令和九年度に係る賦課期日において、当該被災住宅用地の全部若しくは一部を所有し、又はその全部若しくは一部について共有持分を有している場合（前項の規定の適用がある場合を除く。）には、令和八年度又は令和九年度に係る賦課期日において当該被災住宅用地の共有者等が所有し、又は共有持分を有している当該被災住宅用地の全部又は一部のうち政令で定めるもの（第七項において「特定被災住宅用地」という。）で家屋又は構築物の敷地の用に供されている土地以外の土地に対して課する令和八年度分又は令和九年度分の固定資産税又は都市計画税については、前項の規定を準用する。この場合において、同項中「附則第十六条の三第一項」とあるのは、「附則第十六条の三第二項において準用する同条第一項」と読み替えるものとする。
For fixed assets tax for fiscal year 2026 or fiscal year 2027 imposed on land that was used as the site of a building held in unit ownership destroyed or damaged by the Noto Peninsula Earthquake of 2024 (referred to as a "disaster-stricken building under unit ownership" in this paragraph and the following paragraph) and that was subject to the application of Article 352-2, paragraph (1) for fixed assets tax for fiscal year 2023 (excluding land divided on or after January 1, 2024; referred to as "disaster-stricken common land" in this paragraph and paragraph (8)), each person liable for tax for that disaster-stricken common land (where there was one exclusively-owned area (meaning the exclusively-owned area prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership (Act No. 69 of 1962); the same applies in the following paragraph) pertaining to the disaster-stricken building under unit ownership pertaining to that disaster-stricken common land that was co-owned by two or more persons, those two or more persons are deemed to be one person liable for tax for that disaster-stricken common land; referred to as a "person liable for tax for disaster-stricken common land" in this paragraph) is, notwithstanding Article 10-2, paragraph (1), obliged to pay, as the fixed assets tax for that disaster-stricken common land of each person liable for tax for disaster-stricken common land, the amount obtained by apportioning the fixed assets tax amount for that disaster-stricken common land by the ratio of the share in that disaster-stricken common land of each person liable for tax for disaster-stricken common land (in the case where that disaster-stricken common land is land having both a part deemed to be residential land pursuant to paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph) and a part other than the part deemed to be residential land, or in any other case specified by Order of the Ministry of Internal Affairs and Communications, the ratio obtained by adjusting the ratio of that share as provided by Order of the Ministry of Internal Affairs and Communications).
令和六年能登半島地震により滅失し、又は損壊した区分所有に係る家屋（以下この項及び次項において「被災区分所有家屋」という。）の敷地の用に供されていた土地で令和五年度分の固定資産税について第三百五十二条の二第一項の規定の適用を受けたもの（令和六年一月一日以後に分割された土地を除く。以下この項及び第八項において「被災共用土地」という。）に対して課する令和八年度分又は令和九年度分の固定資産税については、当該被災共用土地に係る納税義務者（当該被災共用土地に係る被災区分所有家屋に係る一の専有部分（建物の区分所有等に関する法律第二条第三項に規定する専有部分をいう。次項において同じ。）で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該被災共用土地に係る一の納税義務者であるものとする。以下この項において「被災共用土地納税義務者」という。）は、第十条の二第一項の規定にかかわらず、当該被災共用土地に係る固定資産税額を当該被災共用土地に係る各被災共用土地納税義務者の当該被災共用土地に係る持分の割合（当該被災共用土地が第一項（前項において準用する場合を含む。）の規定により住宅用地とみなされる部分及び住宅用地とみなされる部分以外の部分を併せ有する土地である場合その他の総務省令で定める場合には、総務省令で定めるところにより当該持分の割合を補正した割合）により按分した額を、当該各被災共用土地納税義務者の当該被災共用土地に係る固定資産税として納付する義務を負う。
For fixed assets tax for fiscal year 2026 or fiscal year 2027 imposed on land that was used as the site of a disaster-stricken building under unit ownership and that was subject to the application of Article 352-2, paragraph (5) for fixed assets tax for fiscal year 2023 (excluding land divided on or after January 1, 2024; referred to as "specified disaster-stricken common land" in this paragraph and paragraph (9)), where all of the persons liable for tax for that specified disaster-stricken common land (where there was one exclusively-owned area pertaining to the disaster-stricken building under unit ownership pertaining to that specified disaster-stricken common land that was co-owned by two or more persons, those two or more persons are deemed to be one person liable for tax for that specified disaster-stricken common land; referred to as "taxpayers for specified disaster-stricken common land" in this paragraph) have applied to the mayor of the municipality, as provided by the Municipal Ordinance of the municipality, by their agreement, to apportion the fixed assets tax amount for that specified disaster-stricken common land by a ratio determined in conformity with the ratio used for apportionment under the preceding paragraph, and the mayor of the municipality, having regard to the method of apportionment under that paragraph, finds it appropriate to apportion by that ratio, each person liable for tax for specified disaster-stricken common land for that specified disaster-stricken common land is, notwithstanding Article 10-2, paragraph (1), obliged to pay the amount obtained by apportioning the fixed assets tax amount for that specified disaster-stricken common land by that ratio as the fixed assets tax for that specified disaster-stricken common land of each person liable for tax for specified disaster-stricken common land.
被災区分所有家屋の敷地の用に供されていた土地で令和五年度分の固定資産税について第三百五十二条の二第五項の規定の適用を受けたもの（令和六年一月一日以後に分割された土地を除く。以下この項及び第九項において「特定被災共用土地」という。）に対して課する令和八年度分又は令和九年度分の固定資産税については、当該特定被災共用土地に係る納税義務者（当該特定被災共用土地に係る被災区分所有家屋に係る一の専有部分で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該特定被災共用土地に係る一の納税義務者であるものとする。以下この項において「特定被災共用土地納税義務者」という。）全員の合意により前項の規定により按分する場合に用いられる割合に準じて定めた割合により当該特定被災共用土地に係る固定資産税額を按分することを、当該市町村の条例で定めるところにより、市町村長に申し出た場合において、市町村長が同項の規定による按分の方法を参酌し、当該割合により按分することが適当であると認めたときは、当該特定被災共用土地に係る各特定被災共用土地納税義務者は、第十条の二第一項の規定にかかわらず、当該特定被災共用土地に係る固定資産税額を当該割合により按分した額を、当該各特定被災共用土地納税義務者の当該特定被災共用土地に係る固定資産税として納付する義務を負う。
Where an owner, etc. of disaster-stricken residential land or a co-owner, etc. of disaster-stricken residential land seeks to be subject to the application of paragraph (1) or (2), the mayor of the municipality may have them file a return to that effect, as provided by the Municipal Ordinance of the municipality.
市町村長は、被災住宅用地の所有者等又は被災住宅用地の共有者等が第一項又は第二項の規定の適用を受けようとする場合には、これらの者に、当該市町村の条例で定めるところにより、その旨を申告させることができる。
Where all or part of the former land corresponding to the provisional replotting land, etc. prescribed in Article 343, paragraph (7) (limited to that which has become usable or profit-yielding on or after January 2, 2023; hereinafter in this paragraph through paragraph (9) referred to as "specified provisional replotting land, etc.") is disaster-stricken residential land, and, for fixed assets tax for fiscal 2026 or fiscal 2027, the owner, etc. of disaster-stricken residential land who is registered or recorded as the owner in the register or the supplementary land tax ledger for that disaster-stricken residential land has been deemed, pursuant to paragraph (7) of that Article, to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., the provisions of paragraph (1) and the preceding paragraph apply, with regard to the fixed assets tax or city planning tax for fiscal 2026 or fiscal 2027 imposed on that specified provisional replotting land, etc., by deeming the land, within that specified provisional replotting land, etc., that corresponds to the disaster-stricken residential land among the former land to be disaster-stricken residential land. In this case, in paragraph (1), the phrase "land other than land used as the site of a house or structure, all or part of which is owned by the owner of that disaster-stricken residential land as of the assessment date for fiscal 2023 or another person specified by Cabinet Order (referred to as the "owner, etc. of disaster-stricken residential land" in paragraphs (5) and (6))" is deemed to be replaced with "land other than land used as the site of a house or structure", the phrase "Article 16-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "paragraph (1) of Article 16-3 of the Supplementary Provisions, as applied with terms replaced pursuant to paragraph (6) of that Article", and in the preceding paragraph, the phrase "an owner, etc. of disaster-stricken residential land or a co-owner, etc. of disaster-stricken residential land seeks to be subject to the application of paragraph (1) or (2)" is deemed to be replaced with "the owner of the former land corresponding to the specified provisional replotting land, etc. prescribed in the following paragraph, being the owner, etc. of disaster-stricken residential land prescribed in that paragraph, seeks to be subject to the application of paragraph (1) as applied with terms replaced pursuant to that paragraph".
第三百四十三条第七項に規定する仮換地等（令和五年一月二日以後に使用し、又は収益することができることとなつたものに限る。以下この項から第九項までにおいて「特定仮換地等」という。）に対応する従前の土地の全部又は一部が被災住宅用地である場合において、令和八年度分又は令和九年度分の固定資産税について同条第七項の規定により当該被災住宅用地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている被災住宅用地の所有者等をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和八年度分又は令和九年度分の固定資産税又は都市計画税については、当該特定仮換地等のうち、従前の土地のうちの被災住宅用地に相当する土地を被災住宅用地とみなして、第一項及び前項の規定を適用する。この場合において、第一項中「土地以外の土地の全部又は一部で令和五年度に係る賦課期日における当該被災住宅用地の所有者その他の政令で定める者（第五項及び第六項において「被災住宅用地の所有者等」という。）が所有するもの」とあるのは「土地以外の土地」と、「附則第十六条の三第一項」とあるのは「附則第十六条の三第六項の規定により読み替えて適用される同条第一項」と、前項中「被災住宅用地の所有者等又は被災住宅用地の共有者等が第一項又は第二項」とあるのは「次項に規定する特定仮換地等に対応する従前の土地の所有者である同項に規定する被災住宅用地の所有者等が同項の規定により読み替えて適用される第一項」とする。
Where all or part of the former land corresponding to specified provisional replotting land, etc. is specified disaster-stricken residential land, and, for fixed assets tax for fiscal 2026 or fiscal 2027, the person who is registered or recorded as the owner in the register or the supplementary land tax ledger for that specified disaster-stricken residential land has been deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., the provisions of the preceding paragraph apply mutatis mutandis to the fixed assets tax or city planning tax for fiscal 2026 or fiscal 2027 imposed on that specified provisional replotting land, etc. In this case, the phrase "that corresponds to the disaster-stricken residential land among the former land" in that paragraph is deemed to be replaced with "that corresponds to the specified disaster-stricken residential land prescribed in paragraph (2) among the former land", the phrase "paragraph (6) of that Article" is deemed to be replaced with "paragraph (6) of that Article as applied mutatis mutandis in paragraph (7) of that Article", the phrase "the following paragraph" is deemed to be replaced with "the following paragraph as applied mutatis mutandis in paragraph (7)", and the phrase "being the owner, etc. of disaster-stricken residential land prescribed in that paragraph" is deemed to be replaced with "or co-owner, being the co-owner, etc. of disaster-stricken residential land".
特定仮換地等に対応する従前の土地の全部又は一部が特定被災住宅用地である場合において、令和八年度分又は令和九年度分の固定資産税について第三百四十三条第七項の規定により当該特定被災住宅用地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和八年度分又は令和九年度分の固定資産税又は都市計画税については、前項の規定を準用する。この場合において、同項中「従前の土地のうちの被災住宅用地に相当する土地」とあるのは「従前の土地のうちの第二項に規定する特定被災住宅用地に相当する土地」と、「附則第十六条の三第六項」とあるのは「附則第十六条の三第七項において準用する同条第六項」と、「次項」とあるのは「第七項において準用する次項」と、「である同項に規定する被災住宅用地の所有者等」とあるのは「又は共有者である被災住宅用地の共有者等」と読み替えるものとする。
Where the former land corresponding to specified provisional replotting land, etc. is disaster-stricken common land, and, for fixed assets tax for fiscal 2026 or fiscal 2027, the person who is registered or recorded as the owner in the register or the supplementary land tax ledger for that disaster-stricken common land has been deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., the provisions of paragraph (3) apply, with regard to the fixed assets tax for fiscal 2026 or fiscal 2027 imposed on that specified provisional replotting land, etc., by deeming that specified provisional replotting land, etc. to be disaster-stricken common land. In this case, in that paragraph, the phrase "disaster-stricken building under unit ownership pertaining to that disaster-stricken common land" is deemed to be replaced with "disaster-stricken building under unit ownership pertaining to that disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", the phrase "person liable for tax for disaster-stricken common land" is deemed to be replaced with "person liable for tax on specified provisional replotting land, etc.", the phrase "ratio of the share in that disaster-stricken common land" is deemed to be replaced with "ratio of the share in that disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and the phrase "paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph)" is deemed to be replaced with "paragraph (1) as applied with terms replaced pursuant to paragraph (6) (including as applied mutatis mutandis in paragraph (7))".
特定仮換地等に対応する従前の土地が被災共用土地である場合において、令和八年度分又は令和九年度分の固定資産税について第三百四十三条第七項の規定により当該被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和八年度分又は令和九年度分の固定資産税については、当該特定仮換地等を被災共用土地とみなして、第三項の規定を適用する。この場合において、同項中「被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る被災区分所有家屋」と、「被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」と、「被災共用土地に係る持分の割合」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る持分の割合」と、「第一項（前項において準用する場合を含む。）」とあるのは「第六項（第七項において準用する場合を含む。）の規定により読み替えて適用される第一項」とする。
Where the former land corresponding to specified provisional replotting land, etc. is specified disaster-stricken common land, and, for fixed assets tax for fiscal 2026 or fiscal 2027, the person who is registered or recorded as the owner in the register or the supplementary land tax ledger for that specified disaster-stricken common land has been deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., the provisions of paragraph (4) apply, with regard to the fixed assets tax for fiscal 2026 or fiscal 2027 imposed on that specified provisional replotting land, etc., by deeming that specified provisional replotting land, etc. to be specified disaster-stricken common land. In this case, in that paragraph, the phrase "disaster-stricken building under unit ownership pertaining to that specified disaster-stricken common land" is deemed to be replaced with "disaster-stricken building under unit ownership pertaining to that specified disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and the phrase "person liable for tax for specified disaster-stricken common land" is deemed to be replaced with "person liable for tax on specified provisional replotting land, etc.".
特定仮換地等に対応する従前の土地が特定被災共用土地である場合において、令和八年度分又は令和九年度分の固定資産税について第三百四十三条第七項の規定により当該特定被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和八年度分又は令和九年度分の固定資産税については、当該特定仮換地等を特定被災共用土地とみなして、第四項の規定を適用する。この場合において、同項中「特定被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である特定被災共用土地に係る被災区分所有家屋」と、「特定被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」とする。
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
building held in unit ownershipmachine translation
「区分所有に係る家屋」
A building to which an exclusive portion (専有部分) under Article 2, paragraph 3 of the Act on Building Unit Ownership belongs, including an annexed building made a common element (共用部分) under Article 4, paragraph 2 of that Act.
Short name set inArticle 341, paragraph (1), item (xii)
residential landmachine translation
「住宅用地」
Land of a kind a Cabinet Order (政令) sets used as the site of a building used only for people to live in, or of a partly residential building of a kind a Cabinet Order sets, other than land Article 349-3 (except its paragraph 11) applies to and the sites of poorly managed or specified vacant houses whose owners have received a recommendation (勧告) under the Act on Special Measures for the Promotion of Measures against Vacant Houses, etc.
Short name set inArticle 349-3-2, paragraph (1)· applies only in this article and in Article 349-3-3, paragraph (1); Article 352-2, paragraphs (1) and (3); and Article 384
evacuation instruction, etc.machine translation
「避難の指示等」
An instruction to leave for evacuation (避難のための立退き) under Article 60, paragraphs 1 and 6 or Article 61, paragraph 1 of the Basic Act on Disaster Management, or the setting of an alert zone (警戒区域) under Article 63, paragraphs 1 and 2 of that Act.
Short name set inArticle 349-3-3, paragraph (1)· applies only in this paragraph
evacuation lifting datemachine translation
「避難等解除日」
The day of the public notice under the Basic Act on Disaster Management lifting an instruction to leave for evacuation (避難の指示等), or the day an alert zone (警戒区域) ceases to be one.
Short name set inArticle 349-3-3, paragraph (1)· applies only in this paragraph
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)
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)
residential landmachine translation
「住宅用地」
Land of a kind a Cabinet Order (政令) sets used as the site of a building used only for people to live in, or of a partly residential building of a kind a Cabinet Order sets, as Article 349-3-2, paragraph 1 defines it, other than land Article 349-3 (except its paragraph 11) applies to and the sites of certain vacant houses whose owners have received a recommendation (勧告) under the Act that paragraph names.
Short name set inSupplementary Provisions, Article 16-3, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 16-3, paragraph (3)
disaster-stricken residential landmachine translation
「被災住宅用地」
Land that was the site of a house destroyed or damaged by the 2024 Noto Peninsula Earthquake (令和六年能登半島地震) and that, for fiscal 2023 fixed assets tax (固定資産税), received the special tax base for residential land (住宅用地) under Article 349-3-2, other than land in an area covered by an evacuation order, etc. (避難の指示等) under Article 349-3-3, paragraph 1 whose lifting date (避難等解除日) falls in 2025 or later.
Short name set inSupplementary Provisions, Article 16-3, paragraph (1)· applies only in this article
owner, etc. of disaster-stricken residential landmachine translation
「被災住宅用地の所有者等」
The owner of disaster-stricken residential land (被災住宅用地) on the assessment date (賦課期日) for fiscal 2023, or another person a Cabinet Order (政令) specifies.
Short name set inSupplementary Provisions, Article 16-3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 16-3, paragraphs (5) and (6)
specified disaster-stricken residential landmachine translation
「特定被災住宅用地」
The part a Cabinet Order (政令) sets of disaster-hit residential land (被災住宅用地) — land under a home destroyed or damaged by the 2024 Noto Peninsula Earthquake (令和六年能登半島地震) that was taxed as residential land for fiscal 2023 — that the persons who owned it or a share in it at that year's assessment date, or others a Cabinet Order sets, still own or hold a share in during fiscal 2026 or 2027; where it is not the site of a building or structure, it can still be treated as residential land (住宅用地) for those years' fixed asset tax (固定資産税) and city planning tax (都市計画税).
Short name set inSupplementary Provisions, Article 16-3, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 16-3, paragraph (7)
co-owner, etc. of disaster-stricken residential landmachine translation
「被災住宅用地の共有者等」
A person who, on the assessment date (賦課期日) for fiscal 2023, owned disaster-stricken residential land (被災住宅用地) or held a co-ownership share in it, or another person a Cabinet Order (政令) specifies.
Short name set inSupplementary Provisions, Article 16-3, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 16-3, paragraph (5)
exclusively-owned areamachine translation
「専有部分」
An exclusively-owned area as Article 2, paragraph 3 of the Act on Building Unit Ownership defines it: a part of a building that is the subject of unit ownership (区分所有権).
Defined inSupplementary Provisions, Article 16-3, paragraph (3)· applies only in this provision and in Supplementary Provisions, Article 16-3, paragraph (4)
disaster-stricken common landmachine translation
「被災共用土地」
Land that was the site of a sectionally owned building (区分所有に係る家屋) destroyed or damaged by the 2024 Noto Peninsula Earthquake (令和六年能登半島地震) and to which Article 352-2, paragraph 1 applied for fiscal 2023 fixed assets tax (固定資産税), other than land divided on or after 1 January 2024.
Short name set inSupplementary Provisions, Article 16-3, paragraph (3)· applies only in this paragraph and in Supplementary Provisions, Article 16-3, paragraph (8)
person liable for tax for disaster-stricken common landmachine translation
「被災共用土地納税義務者」
A person liable for fixed assets tax (固定資産税) on disaster-stricken common land (被災共用土地), where two or more people who co-owned one unit of the damaged sectionally owned building count together as one taxpayer.
Short name set inSupplementary Provisions, Article 16-3, paragraph (3)· applies only in this paragraph
disaster-stricken building under unit ownershipmachine translation
「被災区分所有家屋」
A sectionally owned building (区分所有に係る家屋) destroyed or damaged by the 2024 Noto Peninsula Earthquake (令和六年能登半島地震).
Short name set inSupplementary Provisions, Article 16-3, paragraph (3)· applies only in this paragraph and in Supplementary Provisions, Article 16-3, paragraph (4)
specified disaster-stricken common landmachine translation
「特定被災共用土地」
Land that was the site of a sectionally owned building (区分所有に係る家屋) destroyed or damaged by the 2024 Noto Peninsula Earthquake (令和六年能登半島地震) and whose fixed asset tax (固定資産税) for fiscal 2023 its owners shared out in agreed proportions under Article 352-2, paragraph 5, other than land divided on or after 1 January 2024; for fiscal 2026 or 2027, its owners may again agree on proportions, and once the municipal mayor approves, each pays that share of its fixed asset tax.
Short name set inSupplementary Provisions, Article 16-3, paragraph (4)· applies only in this paragraph and in Supplementary Provisions, Article 16-3, paragraph (9)
person liable for tax for specified disaster-stricken common landmachine translation
「特定被災共用土地納税義務者」
A person liable for the fixed asset tax (固定資産税) for fiscal 2026 or 2027 on specified disaster-hit common land (特定被災共用土地) left by the 2024 Noto Peninsula Earthquake (令和六年能登半島地震), two or more persons who co-owned one exclusively owned unit of the destroyed building counting as one; all of them together may ask the municipal mayor to have the land's tax shared among them in proportions they agree.
Short name set inSupplementary Provisions, Article 16-3, paragraph (4)· applies only in this paragraph
specified provisional replotting land, etc.machine translation
「特定仮換地等」
Provisional replotting land, etc. (仮換地等) as Article 343, paragraph 7 refers to it, that became available for use or profit on or after 2 January 2023.
Short name set inSupplementary Provisions, Article 16-3, paragraph (6)· applies only in this paragraph and in Supplementary Provisions, Article 16-3, paragraphs (7) to (9)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.