Supplementary Provisions, Article 17-2Special Provisions on Land Prices in Fiscal 2025 or Fiscal 2026
第十七条の二（令和七年度又は令和八年度における土地の価格の特例）
Where land prices have fallen in an area found to have a similar utility value in view of natural and social conditions within the area of the municipality, and the mayor of the municipality finds that adopting, for the fiscal year set forth in the middle column of the following table according to the category of land set forth in the left-hand column of the table, the price set forth in the right-hand column of the table (hereinafter in this paragraph referred to as the "price before adjustment") as the tax base of fixed assets tax for that fiscal year imposed on land located in that area would result in a significant imbalance in the imposition of fixed assets tax, the tax base of fixed assets tax for that fiscal year imposed on that land is, notwithstanding Article 349, solely for fixed assets tax for fiscal 2025 or fiscal 2026, to be the price registered in the land tax ledgers, etc. that is obtained by adjusting the price before adjustment of that land under the standards determined by the Minister for Internal Affairs and Communications (hereinafter referred to as the "adjustment standards") (for fixed assets tax for fiscal 2025 where that land is land listed in item (ii) or (iv) of that table, or for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of similar land of that land; hereinafter referred to as the "adjusted price").
| Category of land | Fiscal year | Price |
| (i) Land located on the assessment date for fiscal 2024 (excluding that land where it has come to fall under any of the land listed in item (ii) or (iii)) | Fiscal 2025 | the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that land |
| Fiscal 2026 | the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land | |
| (ii) Land located on the assessment date for fiscal 2024 (hereinafter in this table referred to as "fiscal 2024 land") that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2025, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality (excluding that fiscal 2024 land where it has come to fall under fiscal 2024 land listed in the following item) | Fiscal 2025 | the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on similar land of that fiscal 2024 land |
| Fiscal 2026 | the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that fiscal 2024 land | |
| (iii) Fiscal 2024 land that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2026, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality | Fiscal 2026 | the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2024 land |
| (iv) Land on which fixed assets tax is newly to be imposed in fiscal 2025 (excluding that land where it has come to fall under the land listed in the following item) | Fiscal 2025 | the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on similar land of that land |
| Fiscal 2026 | the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land | |
| (v) Land on which fixed assets tax is newly to be imposed in fiscal 2025 (hereinafter in this table referred to as "fiscal 2025 land") that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2026, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality | Fiscal 2026 | the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2025 land |
| (vi) Land on which fixed assets tax is newly to be imposed in fiscal 2026 (hereinafter in this table referred to as "fiscal 2026 land") | Fiscal 2026 | the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2026 land |
当該市町村の区域内の自然的及び社会的条件からみて類似の利用価値を有すると認められる地域において地価が下落し、かつ、市町村長が次の表の上欄に掲げる土地の区分に応じ、それぞれ、同表の中欄に掲げる年度において、同表の下欄に掲げる価格（以下この項において「修正前の価格」という。）を当該地域に所在する土地に対して課する当該年度分の固定資産税の課税標準とすることが固定資産税の課税上著しく均衡を失すると認める場合における当該土地に対して課する当該年度分の固定資産税の課税標準は、第三百四十九条の規定にかかわらず、令和七年度分又は令和八年度分の固定資産税に限り、当該土地の修正前の価格を総務大臣が定める基準（以下「修正基準」という。）により修正した価格（当該土地が同表の第二号若しくは第四号に掲げる土地である場合における令和七年度分の固定資産税又は当該土地が同表の第三号、第五号若しくは第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては、当該土地の類似土地の当該年度の修正前の価格を修正基準により修正した価格に比準する価格とする。以下「修正価格」という。）で土地課税台帳等に登録されたものとする。
| 土地の区分 | 年度 | 価格 |
| 一 令和六年度に係る賦課期日に所在する土地（次号又は第三号に掲げる土地のいずれかに該当するに至つた場合の当該土地を除く。） | 令和七年度 | 当該土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格 |
| 令和八年度 | 当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格 | |
| 二 令和六年度に係る賦課期日に所在する土地（以下この表において「令和六年度の土地」という。）で令和七年度に係る賦課期日において第三百四十九条第二項各号に掲げる事情があるため、令和六年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認めるもの（次号に掲げる令和六年度の土地に該当するに至つた場合の当該令和六年度の土地を除く。） | 令和七年度 | 当該令和六年度の土地の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 |
| 令和八年度 | 当該令和六年度の土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格 | |
| 三 令和六年度の土地で令和八年度に係る賦課期日において第三百四十九条第二項各号に掲げる事情があるため、令和七年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認めるもの | 令和八年度 | 当該令和六年度の土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 |
| 四 令和七年度において新たに固定資産税を課することとなる土地（次号に掲げる土地に該当するに至つた場合の当該土地を除く。） | 令和七年度 | 当該土地の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 |
| 令和八年度 | 当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格 | |
| 五 令和七年度において新たに固定資産税を課することとなる土地（以下この表において「令和七年度の土地」という。）で令和八年度に係る賦課期日において第三百四十九条第二項各号に掲げる事情があるため、令和七年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認めるもの | 令和八年度 | 当該令和七年度の土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 |
| 六 令和八年度において新たに固定資産税を課することとなる土地（以下この表において「令和八年度の土地」という。） | 令和八年度 | 当該令和八年度の土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 |
The tax base of fixed assets tax for fiscal 2026 imposed on land to which the preceding paragraph applied for fixed assets tax for fiscal 2025 (hereinafter in this paragraph referred to as "fiscal 2025 adjusted land"), or on land listed in item (iii), (v) or (vi) of the table in the preceding paragraph whose similar land is fiscal 2025 adjusted land (hereinafter in this paragraph referred to as "land comparable to fiscal 2025 adjusted land"), that comes to be no longer subject to the preceding paragraph for fixed assets tax for fiscal 2026, is, notwithstanding Article 349, to be the price as adjusted (for fiscal 2025 adjusted land, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that fiscal 2025 adjusted land (where that fiscal 2025 adjusted land has come to fall under land listed in item (iii) or (v) of the table in the preceding paragraph, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on similar land of that fiscal 2025 adjusted land), and for land comparable to fiscal 2025 adjusted land, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on similar land of that land comparable to fiscal 2025 adjusted land) registered in the land tax ledgers, etc.
令和七年度分の固定資産税について前項の規定の適用を受けた土地（以下この項において「令和七年度適用土地」という。）又は前項の表の第三号、第五号若しくは第六号に掲げる土地でこれらの土地の類似土地が令和七年度適用土地であるもの（以下この項において「令和七年度類似適用土地」という。）であつて、令和八年度分の固定資産税について前項の規定の適用を受けないこととなるものに対して課する同年度分の固定資産税の課税標準は、第三百四十九条の規定にかかわらず、修正された価格（令和七年度適用土地にあつては当該令和七年度適用土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格（当該令和七年度適用土地が前項の表の第三号又は第五号に掲げる土地に該当するに至つた場合には、当該令和七年度適用土地の類似土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格）をいい、令和七年度類似適用土地にあつては当該令和七年度類似適用土地の類似土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格をいう。）で土地課税台帳等に登録されたものとする。
Solely for fixed assets tax for fiscal 2025 or fiscal 2026 imposed on land to which paragraph (1) or the preceding paragraph applies (excluding that land where it has come to be subject to paragraph (1) for fixed assets tax for fiscal 2026), the table in Article 409, paragraph (1) is deemed to be replaced with the following.
| Category of land | Fiscal year | Price |
| (i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") | Fiscal 2025 | the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards") |
| (ii) Land listed in item (ii) of the table in paragraph (1) | Fiscal 2025 | the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on similar land of that land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table) |
| (iii) Land listed in item (iii) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land |
| (iv) Land listed in item (iv) of the table in paragraph (1) | Fiscal 2025 | the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on similar land of that land |
| (v) Land listed in item (v) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land |
| (vi) Land listed in item (vi) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land |
第一項又は前項の規定の適用を受ける土地（令和八年度分の固定資産税について第一項の規定の適用を受けるに至つた場合における当該土地を除く。）に対して課する令和七年度分又は令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
| 土地の区分 | 年度 | 価格 |
| 一 附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 | 令和七年度 | 当該土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格を附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格 |
| 二 第一項の表の第二号に掲げる土地 | 令和七年度 | 当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）に係る令和六年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格 |
| 三 第一項の表の第三号に掲げる土地 | 令和八年度 | 当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 |
| 四 第一項の表の第四号に掲げる土地 | 令和七年度 | 当該土地の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格 |
| 五 第一項の表の第五号に掲げる土地 | 令和八年度 | 当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 |
| 六 第一項の表の第六号に掲げる土地 | 令和八年度 | 当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格 |
Solely for fixed assets tax for fiscal 2026 imposed on land to which paragraph (1) applied for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
| Category of land | Fiscal year | Price |
| (i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)") | Fiscal 2026 | the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards") |
| (ii) Land listed in item (ii) of the table in paragraph (1) | Fiscal 2026 | the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land |
| (iii) Land listed in item (iii) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table) |
| (iv) Land listed in item (iv) of the table in paragraph (1) | Fiscal 2026 | the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land |
| (v) Land listed in item (v) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land |
| (vi) Land listed in item (vi) of the table in paragraph (1) | Fiscal 2026 | the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land |
令和八年度分の固定資産税について第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
| 土地の区分 | 年度 | 価格 |
| 一 附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地 | 令和八年度 | 当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格 |
| 二 第一項の表の第二号に掲げる土地 | 令和八年度 | 当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格 |
| 三 第一項の表の第三号に掲げる土地 | 令和八年度 | 当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格 |
| 四 第一項の表の第四号に掲げる土地 | 令和八年度 | 当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格 |
| 五 第一項の表の第五号に掲げる土地 | 令和八年度 | 当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格 |
| 六 第一項の表の第六号に掲げる土地 | 令和八年度 | 当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格 |
Solely for fixed assets tax for fiscal 2025 or fiscal 2026 imposed on land to which paragraph (1) or (2) applies (excluding that land where it has come to be subject to paragraph (1) for fixed assets tax for fiscal 2026), the words set out in the middle column of the following table in the provisions set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively.
| Article 349-3, paragraph (9) | the preceding two Articles | Article 17-2, paragraph (1) or (2) of the Supplementary Provisions |
| the price as of the assessment date for the base year, or the price that is to be comparable to that price pursuant to the proviso to Article 349, paragraph (2), the proviso to paragraph (3), paragraph (4), the proviso to paragraph (5) or paragraph (6) | the adjusted price prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions (hereinafter referred to as the "adjusted price") or the price as adjusted prescribed in paragraph (2) of that Article (hereinafter referred to as the "price as adjusted") | |
| Article 349-3, paragraphs (18), (22), (25), (30) and (33) | the preceding two Articles | Article 17-2, paragraph (1) or (2) of the Supplementary Provisions |
| Article 349-3, paragraphs (11) and (21) and Article 349-3-2, paragraphs (1) and (2) | Article 349 | Article 17-2, paragraph (1) or (2) of the Supplementary Provisions |
| Article 368, paragraph (1) | for land and houses, the base-year price, or the price that is to be comparable to that price pursuant to the proviso to Article 349, paragraph (2), the proviso to paragraph (3), paragraph (4), the proviso to paragraph (5) or paragraph (6) (hereinafter collectively referred to as the "comparison-based price") | for land, the adjusted price or the price as adjusted |
| Article 381, paragraphs (1), (2) and (8) | the base-year price or the comparison-based price | the adjusted price or the price as adjusted |
| Article 389, paragraphs (1) and (5), Article 396-4, paragraphs (4) and (5) and Article 403, paragraph (1) | fixed asset valuation standards | fixed asset valuation standards and the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions |
| Article 411, paragraph (3) | base-year land or houses in the second year or the third year | fiscal 2024 land or fiscal 2025 land prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions in fiscal 2026 |
| is based on the base-year price | is based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 | |
| the base-year price registered in the land tax ledgers, etc. or the house tax ledger, etc. | the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 registered in the land tax ledgers, etc. | |
| the land tax ledgers, etc. or the house tax ledgers, etc. in the second year or the third year | the land tax ledgers, etc. in fiscal 2026 | |
| is deemed to be the price registered in the land tax ledgers, etc. or the house tax ledgers, etc. in the second year or the third year; and where the tax base for fixed assets tax imposed on base-year land or houses or land or houses for the second year in the third year is based on the comparison-based price, that comparison-based price registered in the land tax ledgers, etc. or the house tax ledgers, etc. is deemed to be the comparison-based price registered in the land tax ledgers, etc. or the house tax ledgers, etc. in the third year | is deemed | |
| Article 419, paragraph (1) and Article 422-2, paragraph (1) | fixed asset valuation standards | fixed asset valuation standards and the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions |
| Article 422-3 | the base-year price or the comparison-based price of land and houses | the adjusted price or the price as adjusted of land |
| that base-year price or comparison-based price | that adjusted price or price as adjusted | |
| Article 432, paragraph (1) | because of the circumstances listed in Article 349, paragraph (2), item (i), the land or house should be subject to the proviso to the same paragraph, the proviso to paragraph (3) of that Article or the proviso to paragraph (5) of that Article | the land is fiscal 2025 adjusted land prescribed in Article 17-2, paragraph (2) of the Supplementary Provisions (hereinafter referred to as "fiscal 2025 adjusted land") and, due to the circumstances set forth in Article 349, paragraph (2), item (i) existing on the assessment date for fiscal 2026 in respect of that fiscal 2025 adjusted land, it is to be based, pursuant to Article 17-2, paragraph (2) of the Supplementary Provisions, on the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2025 adjusted land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter), or that the land is land comparable to fiscal 2025 adjusted land prescribed in that paragraph (hereinafter referred to as "land comparable to fiscal 2025 adjusted land") and, due to the circumstances set forth in Article 349, paragraph (2), item (i) existing on the assessment date for fiscal 2026 in respect of that land comparable to fiscal 2025 adjusted land, it is to be based, pursuant to Article 17-2, paragraph (2) of the Supplementary Provisions, on the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land comparable to fiscal 2025 adjusted land, or that, for fixed assets tax for fiscal 2026, that land is to be subject to the application of Article 17-2, paragraph (1) of the Supplementary Provisions |
| Article 15, paragraphs (8), (15), (18), (30) through (32), (35), (36), (40) and (43), Article 15-2, paragraph (2), and Article 15-3 of the Supplementary Provisions | is, notwithstanding Article 349 | is, notwithstanding Article 17-2, paragraph (1) or (2) of the Supplementary Provisions |
第一項又は第二項の規定の適用を受ける土地（令和八年度分の固定資産税について第一項の規定の適用を受けるに至つた場合における当該土地を除く。）に対して課する令和七年度分又は令和八年度分の固定資産税に限り、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第三百四十九条の三第九項 | 前二条 | 附則第十七条の二第一項又は第二項 |
| 基準年度に係る賦課期日における価格又は第三百四十九条第二項ただし書、第三項ただし書、第四項、第五項ただし書若しくは第六項の規定により当該価格に比準するものとされる価格 | 同条第一項に規定する修正価格（以下「修正価格」という。）又は同条第二項に規定する修正された価格（以下「修正された価格」という。） | |
| 第三百四十九条の三第十八項、第二十二項、第二十五項、第三十項及び第三十三項 | 前二条 | 附則第十七条の二第一項又は第二項 |
| 第三百四十九条の三第十一項及び第二十一項並びに第三百四十九条の三の二第一項及び第二項 | 第三百四十九条 | 附則第十七条の二第一項又は第二項 |
| 第三百六十八条第一項 | 土地及び家屋にあつては基準年度の価格又は第三百四十九条第二項ただし書、第三項ただし書、第四項、第五項ただし書若しくは第六項の規定により当該価格に比準するものとされる価格（以下「比準価格」と総称する。） | 土地にあつては修正価格又は修正された価格 |
| 第三百八十一条第一項、第二項及び第八項 | 基準年度の価格又は比準価格 | 修正価格又は修正された価格 |
| 第三百八十九条第一項及び第五項、第三百九十六条の四第四項及び第五項並びに第四百三条第一項 | 固定資産評価基準 | 固定資産評価基準及び附則第十七条の二第一項に規定する修正基準 |
| 第四百十一条第三項 | 第二年度又は第三年度において基準年度の土地又は家屋 | 令和八年度において附則第十七条の二第一項に規定する令和六年度の土地又は令和七年度の土地 |
| 基準年度の価格による | 令和七年度分の固定資産税の課税標準の基礎となつた価格による | |
| 土地課税台帳等又は家屋課税台帳等に登録されている基準年度の価格 | 土地課税台帳等に登録されている令和七年度分の固定資産税の課税標準の基礎となつた価格 | |
| 第二年度又は第三年度において土地課税台帳等又は家屋課税台帳等 | 令和八年度において土地課税台帳等 | |
| みなし、第三年度において基準年度の土地若しくは家屋又は第二年度の土地若しくは家屋に対して課する固定資産税の課税標準について比準価格による場合にあつては、土地課税台帳等又は家屋課税台帳等に登録されている当該比準価格をもつて第三年度において土地課税台帳等又は家屋課税台帳等に登録された比準価格とみなす | みなす | |
| 第四百十九条第一項及び第四百二十二条の二第一項 | 固定資産評価基準 | 固定資産評価基準及び附則第十七条の二第一項に規定する修正基準 |
| 第四百二十二条の三 | 土地及び家屋の基準年度の価格又は比準価格 | 土地の修正価格又は修正された価格 |
| その基準年度の価格又は比準価格 | その修正価格又は修正された価格 | |
| 第四百三十二条第一項 | 当該土地又は家屋について第三百四十九条第二項第一号に掲げる事情があるため同条同項ただし書、第三項ただし書又は第五項ただし書の規定の適用を受けるべきものであること | 当該土地が附則第十七条の二第二項に規定する令和七年度適用土地（以下「令和七年度適用土地」という。）であつて当該令和七年度適用土地について令和八年度に係る賦課期日において第三百四十九条第二項第一号に掲げる事情があるため附則第十七条の二第二項の規定により当該令和七年度適用土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下同じ。）に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格によるべきものであること、若しくは当該土地が同項に規定する令和七年度類似適用土地（以下「令和七年度類似適用土地」という。）であつて当該令和七年度類似適用土地について令和八年度に係る賦課期日において第三百四十九条第二項第一号に掲げる事情があるため附則第十七条の二第二項の規定により当該令和七年度類似適用土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格によるべきものであること、又は令和八年度分の固定資産税について当該土地が同条第一項の規定の適用を受けるべきものであること |
| 附則第十五条第八項、第十五項、第十八項、第三十項から第三十二項まで、第三十五項、第三十六項、第四十項及び第四十三項、第十五条の二第二項並びに第十五条の三 | は、第三百四十九条 | は、附則第十七条の二第一項若しくは第二項 |
Solely for fixed assets tax for fiscal 2026 imposed on land to which paragraph (1) applies for fixed assets tax for fiscal 2026, the words set out in the middle column of the following table in the provisions set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively.
| Article 349-3, paragraph (9) | the preceding two Articles | Article 17-2, paragraph (1) of the Supplementary Provisions |
| the price as of the assessment date for the base year, or the price that is to be comparable to that price pursuant to the proviso to Article 349, paragraph (2), the proviso to paragraph (3), paragraph (4), the proviso to paragraph (5) or paragraph (6) | the adjusted price prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions (hereinafter referred to as the "adjusted price") | |
| Article 349-3, paragraphs (18), (22), (25), (30) and (33) | the preceding two Articles | Article 17-2, paragraph (1) of the Supplementary Provisions |
| Article 349-3, paragraphs (11) and (21) and Article 349-3-2, paragraphs (1) and (2) | Article 349 | Article 17-2, paragraph (1) of the Supplementary Provisions |
| Article 368, paragraph (1) | for land and houses, the base-year price, or the price that is to be comparable to that price pursuant to the proviso to Article 349, paragraph (2), the proviso to paragraph (3), paragraph (4), the proviso to paragraph (5) or paragraph (6) (hereinafter collectively referred to as the "comparison-based price") | for land, the adjusted price |
| Article 381, paragraphs (1), (2) and (8) | base-year price or comparison-based price | adjusted price |
| Article 389, paragraphs (1) and (5), Article 396-4, paragraphs (4) and (5), Article 403, paragraph (1), Article 419, paragraph (1) and Article 422-2, paragraph (1) | fixed asset valuation standards | fixed asset valuation standards and the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions |
| Article 422-3 | base-year price or comparison-based price of land and houses | adjusted price of land |
| that base-year price or comparison-based price | that adjusted price | |
| Article 15, paragraphs (8), (15), (18), (30) through (32), (35), (36), (40) and (43), Article 15-2, paragraph (2), and Article 15-3 of the Supplementary Provisions | is, notwithstanding Article 349 | is, notwithstanding Article 17-2, paragraph (1) of the Supplementary Provisions |
令和八年度分の固定資産税について第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第三百四十九条の三第九項 | 前二条 | 附則第十七条の二第一項 |
| 基準年度に係る賦課期日における価格又は第三百四十九条第二項ただし書、第三項ただし書、第四項、第五項ただし書若しくは第六項の規定により当該価格に比準するものとされる価格 | 同条第一項に規定する修正価格（以下「修正価格」という。） | |
| 第三百四十九条の三第十八項、第二十二項、第二十五項、第三十項及び第三十三項 | 前二条 | 附則第十七条の二第一項 |
| 第三百四十九条の三第十一項及び第二十一項並びに第三百四十九条の三の二第一項及び第二項 | 第三百四十九条 | 附則第十七条の二第一項 |
| 第三百六十八条第一項 | 土地及び家屋にあつては基準年度の価格又は第三百四十九条第二項ただし書、第三項ただし書、第四項、第五項ただし書若しくは第六項の規定により当該価格に比準するものとされる価格（以下「比準価格」と総称する。） | 土地にあつては修正価格 |
| 第三百八十一条第一項、第二項及び第八項 | 基準年度の価格又は比準価格 | 修正価格 |
| 第三百八十九条第一項及び第五項、第三百九十六条の四第四項及び第五項、第四百三条第一項、第四百十九条第一項並びに第四百二十二条の二第一項 | 固定資産評価基準 | 固定資産評価基準及び附則第十七条の二第一項に規定する修正基準 |
| 第四百二十二条の三 | 土地及び家屋の基準年度の価格又は比準価格 | 土地の修正価格 |
| その基準年度の価格又は比準価格 | その修正価格 | |
| 附則第十五条第八項、第十五項、第十八項、第三十項から第三十二項まで、第三十五項、第三十六項、第四十項及び第四十三項、第十五条の二第二項並びに第十五条の三 | は、第三百四十九条 | は、附則第十七条の二第一項 |
When the Minister for Internal Affairs and Communications has determined the adjustment standards under paragraph (1), the Minister must give public notice thereof.
Where a taxpayer of fixed assets tax files an application for review under Article 432, paragraph (1) concerning the adjusted price registered in the land tax ledgers, etc. for land subject to the application of paragraph (1) in relation to the fixed assets tax for fiscal year 2025 or fiscal year 2026 that the taxpayer is to pay, the taxpayer may not state dissatisfaction with the price that formed the basis of the tax base for fixed assets tax for the fiscal year preceding that fiscal year for that land as a ground for the application for review.
Only for fixed assets tax for fiscal year 2025 and fiscal year 2026, with regard to the application of Article 388, paragraph (2), Article 401 and Article 432, paragraph (1), "fixed asset valuation standards" in Article 388, paragraph (2) and Article 401, item (i) is deemed to be replaced with "fixed asset valuation standards and the adjustment standards under Article 17-2, paragraph (1) of the Supplementary Provisions"; in Article 432, paragraph (1), "又は" (or) in "the land or house" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), "又は" (or) before "the proviso to paragraph (5)" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and "where it is asserted" is deemed to be replaced with ", or where it is asserted that, for fixed assets tax for fiscal year 2025 or fiscal year 2026, the land ought to be subject to the application of Article 17-2, paragraph (1) of the Supplementary Provisions".
令和七年度分及び令和八年度分の固定資産税に限り、第三百八十八条第二項、第四百一条及び第四百三十二条第一項の規定の適用については、第三百八十八条第二項及び第四百一条第一号中「固定資産評価基準」とあるのは「固定資産評価基準及び附則第十七条の二第一項の修正基準」と、第四百三十二条第一項中「当該土地又は家屋」とあるのは「当該土地若しくは家屋」と、「又は第五項ただし書」とあるのは「若しくは第五項ただし書」と、「を申し立てる場合」とあるのは「、又は令和七年度分若しくは令和八年度分の固定資産税について当該土地が附則第十七条の二第一項の規定の適用を受けるべきものであることを申し立てる場合」とする。
Where, for fixed assets tax for fiscal year 2025 or fiscal year 2026, the mayor of the municipality takes as the tax base for fixed assets tax for that fiscal year the price registered in the land tax ledgers, etc. as an adjusted price for all or part of the land within the municipality pursuant to paragraph (1), the mayor is to endeavor to make this known to persons liable for tax.
land tax ledgers, etc.machine translation
「土地課税台帳等」
The land tax ledger (土地課税台帳) or the supplementary land tax ledger (土地補充課税台帳), in which the value of land for fixed assets tax (固定資産税) is entered.
Short name set inArticle 349, paragraph (1)
base-year pricemachine translation
「基準年度の価格」
The value of a piece of land or a house on the assessment date (賦課期日) of a base fiscal year (基準年度), the year in which fixed assets are revalued every three years, as registered in the land or house tax ledger (課税台帳); it is the fixed assets tax (固定資産税) base for that year.
Short name set inArticle 349, paragraph (1)
base-year land or housemachine translation
「基準年度の土地又は家屋」
Land or a house that exists on the assessment date (賦課期日) of a base fiscal year (基準年度), the year in which fixed assets are revalued every three years.
Short name set inArticle 349, paragraph (1)
house tax ledger, etc.machine translation
「家屋課税台帳等」
The house tax ledger (家屋課税台帳) or the supplementary house tax ledger (家屋補充課税台帳), in which houses and their values for fixed assets tax (固定資産税) are registered.
Short name set inArticle 349, paragraph (1)
fixed asset valuation standardsmachine translation
「固定資産評価基準」
The standards for valuing fixed assets (固定資産) and the method and procedure for carrying out valuations, which the Minister for Internal Affairs and Communications (総務大臣) sets and publishes by public notice (告示).
Short name set inArticle 388, paragraph (1)
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)
pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)
similar landmachine translation
「類似土地」
Land similar to a given piece of land that existed on the assessment date (賦課期日) of the fiscal year before the one concerned, whose tax base for that previous year is used to work out the comparable tax base (比準課税標準額) of the given land for the fixed asset tax (固定資産税) and the city planning tax (都市計画税).
Short name set inSupplementary Provisions, Article 17, paragraph (1), item (vii)
fiscal 2025 landmachine translation
「令和七年度の土地」
Land on which fixed assets tax (固定資産税) is first levied in fiscal 2025, a row of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) on lowering tax bases where land prices fall.
Short name set inSupplementary Provisions, Article 17-2, paragraph (1)
fiscal 2026 landmachine translation
「令和八年度の土地」
Land on which fixed assets tax (固定資産税) is first levied in fiscal 2026, a row of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) on lowering tax bases where land prices fall.
Short name set inSupplementary Provisions, Article 17-2, paragraph (1)
fiscal 2024 landmachine translation
「令和六年度の土地」
Land located on the fiscal 2024 assessment date (賦課期日) for fixed assets tax (固定資産税), as items 2 and 3 of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) name it, the table on lowering tax bases where land prices fall in fiscal 2025 and 2026.
Short name set inSupplementary Provisions, Article 17-2, paragraph (1)
adjusted pricemachine translation
「修正価格」
The price on which fiscal 2025 or 2026 fixed assets tax (固定資産税) is levied where land prices have fallen: the land's price before adjustment (修正前の価格) adjusted by the standards the Minister for Internal Affairs and Communications sets (修正基準), or, for land in items 2 and 4 of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) in fiscal 2025 and items 3, 5 and 6 in fiscal 2026, a price set by comparison with the adjusted price of its comparable land (類似土地).
Short name set inSupplementary Provisions, Article 17-2, paragraph (1)
price before adjustmentmachine translation
「修正前の価格」
The price in the right column of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) for the land and fiscal year concerned — the price on which the previous year's fixed assets tax (固定資産税) was based, or one set by comparison with that of comparable land (類似土地) — which, where land prices have fallen and the mayor (市町村長) finds taxing on it would put the tax badly out of balance, is adjusted by the adjustment standards (修正基準).
Short name set inSupplementary Provisions, Article 17-2, paragraph (1)· applies only in this paragraph
adjustment standardsmachine translation
「修正基準」
The standards the Minister for Internal Affairs and Communications (総務大臣) sets under Article 17-2, paragraph 1 of the supplementary provisions (附則) for adjusting land prices for fiscal 2025 and 2026 fixed assets tax (固定資産税) where land prices have fallen.
Short name set inSupplementary Provisions, Article 17-2, paragraph (1)
fiscal 2025 adjusted landmachine translation
「令和七年度適用土地」
Land to which Article 17-2, paragraph 1 of the supplementary provisions (附則) applied for fiscal 2025 fixed assets tax (固定資産税): land in an area where land prices fell, whose tax base was its price as adjusted by the standards the Minister for Internal Affairs and Communications sets (修正基準).
Short name set inSupplementary Provisions, Article 17-2, paragraph (2)· applies only in this paragraph
land comparable to fiscal 2025 adjusted landmachine translation
「令和七年度類似適用土地」
Land in item 3, 5 or 6 of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) whose comparable land (類似土地) is fiscal 2025 adjusted land (令和七年度適用土地), land whose fiscal 2025 fixed assets tax (固定資産税) base was lowered for falling land prices.
Short name set inSupplementary Provisions, Article 17-2, paragraph (2)· applies only in this paragraph
adjustment standardsmachine translation
「修正基準」
The standards the Minister for Internal Affairs and Communications (総務大臣) sets under Article 17-2, paragraph 1 of the supplementary provisions (附則) for adjusting land prices for fiscal 2025 and 2026 fixed assets tax (固定資産税) where land prices have fallen.
Short name set inSupplementary Provisions, Article 17-2, paragraph (3)
table in paragraph (1)machine translation
「第一項の表」
In the table of Article 17-2, paragraph 3 of the supplementary provisions (附則), the table in paragraph 1 of that Article, which sorts land by the fiscal year and the price that may be revised by the revision standards (修正基準) where land prices have fallen, for fixed asset tax (固定資産税) of fiscal 2025 and 2026.
Short name set inSupplementary Provisions, Article 17-2, paragraph (3)
similar landmachine translation
「類似土地」
Land similar to a given piece of land that existed on the assessment date (賦課期日) of the fiscal year before the one concerned, whose tax base for that previous year is used to work out the comparable tax base (比準課税標準額) of the given land for the fixed asset tax (固定資産税) and the city planning tax (都市計画税).
Defined inSupplementary Provisions, Article 17-2, paragraph (3)· applies only in this provision
adjustment standardsmachine translation
「修正基準」
The standards the Minister for Internal Affairs and Communications (総務大臣) sets under Article 17-2, paragraph 1 of the supplementary provisions (附則) for adjusting land prices for fiscal 2025 and 2026 fixed assets tax (固定資産税) where land prices have fallen.
Short name set inSupplementary Provisions, Article 17-2, paragraph (4)
table in paragraph (1)machine translation
「第一項の表」
In the table of Article 17-2, paragraph 4 of the supplementary provisions (附則), the table in paragraph 1 of that Article, which sorts land by the fiscal year and the price that may be revised by the revision standards (修正基準) where land prices have fallen, for fixed asset tax (固定資産税) of fiscal 2025 and 2026.
Short name set inSupplementary Provisions, Article 17-2, paragraph (4)
similar landmachine translation
「類似土地」
Land similar to a given piece of land that existed on the assessment date (賦課期日) of the fiscal year before the one concerned, whose tax base for that previous year is used to work out the comparable tax base (比準課税標準額) of the given land for the fixed asset tax (固定資産税) and the city planning tax (都市計画税).
Defined inSupplementary Provisions, Article 17-2, paragraph (4)· applies only in this provision
fiscal 2025 adjusted landmachine translation
「令和七年度適用土地」
Land to which Article 17-2, paragraph 1 of the supplementary provisions (附則) applied for fiscal 2025 fixed assets tax (固定資産税): land in an area where land prices fell, whose tax base was its price as adjusted by the standards the Minister for Internal Affairs and Communications sets (修正基準).
Short name set inSupplementary Provisions, Article 17-2, paragraph (5)
land comparable to fiscal 2025 adjusted landmachine translation
「令和七年度類似適用土地」
Land in item 3, 5 or 6 of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) whose comparable land (類似土地) is fiscal 2025 adjusted land (令和七年度適用土地), land whose fiscal 2025 fixed assets tax (固定資産税) base was lowered for falling land prices.
Short name set inSupplementary Provisions, Article 17-2, paragraph (5)
price as adjustedmachine translation
「修正された価格」
The price of Article 17-2, paragraph 2 of the supplementary provisions (附則) on which fiscal 2026 fixed assets tax (固定資産税) is levied on fiscal 2025 adjusted land (令和七年度適用土地) and land comparable to it (令和七年度類似適用土地) once the lowering for falling land prices no longer applies to them: the land's fiscal 2025 base price, or a price set by comparison with that of its comparable land (類似土地).
Short name set inSupplementary Provisions, Article 17-2, paragraph (5)
adjusted pricemachine translation
「修正価格」
The price on which fiscal 2025 or 2026 fixed assets tax (固定資産税) is levied where land prices have fallen: the land's price before adjustment (修正前の価格) adjusted by the standards the Minister for Internal Affairs and Communications sets (修正基準), or, for land in items 2 and 4 of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) in fiscal 2025 and items 3, 5 and 6 in fiscal 2026, a price set by comparison with the adjusted price of its comparable land (類似土地).
Short name set inSupplementary Provisions, Article 17-2, paragraph (5)
comparison-based pricemachine translation
「比準価格」
Comparison-based value as Article 368, paragraph 1 defines it (for land and houses, the value as of the assessment date of the base year (基準年度) or a value that the proviso to Article 349, paragraph 2, the proviso to paragraph 3, paragraph 4, the proviso to paragraph 5 or paragraph 6 treats as comparable to it); for the fiscal 2025 and 2026 fixed assets tax (固定資産税) on land to which Article 17-2, paragraph 1 or 2 of the supplementary provisions (附則) applies, paragraph 5 of that Article reads these words in Article 368 as, for land, the revised value (修正価格) or the value as revised (修正された価格) under those paragraphs.
Short name set inSupplementary Provisions, Article 17-2, paragraph (5)
similar landmachine translation
「類似土地」
Land similar to a given piece of land that existed on the assessment date (賦課期日) of the fiscal year before the one concerned, whose tax base for that previous year is used to work out the comparable tax base (比準課税標準額) of the given land for the fixed asset tax (固定資産税) and the city planning tax (都市計画税).
Defined inSupplementary Provisions, Article 17-2, paragraph (5)
adjusted pricemachine translation
「修正価格」
The price on which fiscal 2025 or 2026 fixed assets tax (固定資産税) is levied where land prices have fallen: the land's price before adjustment (修正前の価格) adjusted by the standards the Minister for Internal Affairs and Communications sets (修正基準), or, for land in items 2 and 4 of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) in fiscal 2025 and items 3, 5 and 6 in fiscal 2026, a price set by comparison with the adjusted price of its comparable land (類似土地).
Short name set inSupplementary Provisions, Article 17-2, paragraph (6)
comparison-based pricemachine translation
「比準価格」
Comparison-based value as Article 368, paragraph 1 defines it (for land and houses, the value as of the assessment date of the base year (基準年度) or a value that the proviso to Article 349, paragraph 2, the proviso to paragraph 3, paragraph 4, the proviso to paragraph 5 or paragraph 6 treats as comparable to it); for the fiscal 2026 fixed assets tax (固定資産税) on land to which Article 17-2, paragraph 1 of the supplementary provisions (附則) applies for that year, paragraph 6 of that Article reads these words in Article 368 as, for land, the revised value (修正価格) under that paragraph.
Short name set inSupplementary Provisions, Article 17-2, paragraph (6)