Supplementary Provisions, Article 18Special Provisions on Fixed Assets Tax on Building Land, etc. for Each Fiscal Year from Fiscal Year 2024 through Fiscal Year 2026
第十八条（宅地等に対して課する令和六年度から令和八年度までの各年度分の固定資産税の特例）
The amount of fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for building land, etc. is, where the fixed assets tax amount for that fiscal year for that building land, etc. exceeds the fixed assets tax amount (hereinafter referred to as the "adjusted fixed assets tax amount for building land, etc.") calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that building land, etc., the amount obtained by adding, to the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year of that building land, etc., the amount obtained by multiplying by five percent the price that is to be the tax base for fixed assets tax for that fiscal year for that building land, etc. (where that building land, etc. is building land, etc. subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article; the same applies hereinafter in this Article) (where that building land, etc. is building land, etc. subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions), the adjusted fixed assets tax amount for building land, etc.
宅地等に係る令和六年度から令和八年度までの各年度分の固定資産税の額は、当該宅地等に係る当該年度分の固定資産税額が、当該宅地等の当該年度分の固定資産税に係る前年度分の固定資産税の課税標準額に、当該宅地等に係る当該年度分の固定資産税の課税標準となるべき価格（当該宅地等が当該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る宅地等であるときは、当該価格に同条に定める率を乗じて得た額。以下この条において同じ。）に百分の五を乗じて得た額を加算した額（当該宅地等が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける宅地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該宅地等に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額（以下「宅地等調整固定資産税額」という。）を超える場合には、当該宅地等調整固定資産税額とする。
The adjusted fixed assets tax amount for building land, etc. for each fiscal year from fiscal year 2024 through fiscal year 2026 for commercial land, etc. subject to the application of the preceding paragraph is, notwithstanding that paragraph, where that adjusted fixed assets tax amount for building land, etc. exceeds the fixed assets tax amount calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc., the amount obtained by multiplying by six-tenths the price that is to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc. (where that commercial land, etc. is commercial land, etc. subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions), that fixed assets tax amount.
前項の規定の適用を受ける商業地等に係る令和六年度から令和八年度までの各年度分の宅地等調整固定資産税額は、当該宅地等調整固定資産税額が、当該商業地等に係る当該年度分の固定資産税の課税標準となるべき価格に十分の六を乗じて得た額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額を超える場合には、同項の規定にかかわらず、当該固定資産税額とする。
The adjusted fixed assets tax amount for building land, etc. for each fiscal year from fiscal year 2024 through fiscal year 2026 for building land, etc. subject to the application of paragraph (1) is, notwithstanding that paragraph, where that adjusted fixed assets tax amount for building land, etc. is less than the fixed assets tax amount calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that building land, etc., the amount obtained by multiplying by two-tenths the price that is to be the tax base for fixed assets tax for that fiscal year for that building land, etc. (where that building land, etc. is building land, etc. subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions), that fixed assets tax amount.
第一項の規定の適用を受ける宅地等に係る令和六年度から令和八年度までの各年度分の宅地等調整固定資産税額は、当該宅地等調整固定資産税額が、当該宅地等に係る当該年度分の固定資産税の課税標準となるべき価格に十分の二を乗じて得た額（当該宅地等が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける宅地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該宅地等に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額に満たない場合には、同項の規定にかかわらず、当該固定資産税額とする。
The amount of fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for commercial land, etc. whose burden level for that fiscal year is not less than 0.6 and not more than 0.7 is, notwithstanding paragraph (1), the fixed assets tax amount (hereinafter referred to as the "frozen fixed assets tax amount for commercial land, etc.") calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc., the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year of that commercial land, etc. (where that commercial land, etc. is commercial land, etc. subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying the tax base of the previous fiscal year's fixed assets tax by the rates prescribed in those provisions).
商業地等のうち当該商業地等の当該年度の負担水準が〇・六以上〇・七以下のものに係る令和六年度から令和八年度までの各年度分の固定資産税の額は、第一項の規定にかかわらず、当該商業地等の当該年度分の固定資産税に係る前年度分の固定資産税の課税標準額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける商業地等であるときは、前年度分の固定資産税の課税標準額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額（以下「商業地等据置固定資産税額」という。）とする。
The amount of fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for commercial land, etc. whose burden level for that fiscal year exceeds 0.7 is, notwithstanding paragraph (1), the fixed assets tax amount (hereinafter referred to as the "adjusted fixed assets tax amount for commercial land, etc.") calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc., the amount obtained by multiplying by seven-tenths the price that is to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc. (where that commercial land, etc. is commercial land, etc. subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions).
商業地等のうち当該商業地等の当該年度の負担水準が〇・七を超えるものに係る令和六年度から令和八年度までの各年度分の固定資産税の額は、第一項の規定にかかわらず、当該商業地等に係る当該年度分の固定資産税の課税標準となるべき価格に十分の七を乗じて得た額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額（以下「商業地等調整固定資産税額」という。）とする。
The "tax base of the previous fiscal year's fixed assets tax" in paragraphs (1) and (4) means the amount specified in each of the following items according to the categories of building land, etc. set forth in those items.
Building land, etc. located on the assessment date for fixed assets tax for fiscal year 2023 (excluding that building land, etc. where it has come to fall under any of the building land, etc. set forth in item (ii) through item (iv)): the prior-year tax base of that building land, etc. for that fiscal year
令和五年度に係る固定資産税の賦課期日に所在する宅地等（次号から第四号までに掲げる宅地等のいずれかに該当するに至つた場合における当該宅地等を除く。） 当該宅地等の当該年度の前年度課税標準額
Building land, etc. on which fixed assets tax is newly to be imposed in fiscal year 2024, or building land, etc. for which there is a change of land category, etc. on the assessment date for that fiscal year (excluding that building land, etc. where it has come to fall under either the building land, etc. set forth in the following item or item (iv)): the amount specified below according to the category of fiscal year listed below
Fiscal year 2024: the comparison-based tax base of that building land, etc. for that fiscal year
令和六年度 当該宅地等の同年度の比準課税標準額
Fiscal year 2025 or fiscal year 2026: the prior-year tax base of that building land, etc. for that fiscal year
令和七年度又は令和八年度 当該宅地等の当該年度の前年度課税標準額
Building land, etc. on which fixed assets tax is newly to be imposed in fiscal year 2025, or building land, etc. for which there is a change of land category, etc. on the assessment date for that fiscal year (excluding that building land, etc. where it has come to fall under the building land, etc. set forth in the following item, and, for building land, etc. for which there is a change of land category, etc., limited to that for which the price to be the tax base for fixed assets tax for that fiscal year imposed on that land is determined, under the proviso to Article 349, paragraph (2) or Article 17-2, paragraph (1) of the Supplementary Provisions, as a price derived by comparison with the price to be the tax base for fixed assets tax for that fiscal year for land similar to that land): the amount specified below according to the category of fiscal year listed below
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宅地等又は同年度に係る賦課期日において地目の変換等がある宅地等（次号に掲げる宅地等に該当するに至つた場合における当該宅地等を除くものとし、当該地目の変換等がある宅地等にあつては、第三百四十九条第二項ただし書又は附則第十七条の二第一項の規定により当該土地に対して課する同年度分の固定資産税の課税標準となるべき価格が、当該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となるべき価格に比準する価格により決定されるものに限る。） 次に掲げる年度の区分に応じ、それぞれ次に定める額
Fiscal year 2025: the comparison-based tax base of that building land, etc. for that fiscal year
令和七年度 当該宅地等の同年度の比準課税標準額
Fiscal year 2026: the prior-year tax base of that building land, etc. for that fiscal year
令和八年度 当該宅地等の同年度の前年度課税標準額
Building land, etc. on which fixed assets tax is newly to be imposed in fiscal year 2026, or building land, etc. for which there is a change of land category, etc. on the assessment date for that fiscal year (limited to that for which the price to be the tax base for fixed assets tax for that fiscal year imposed on that land is determined, under the proviso to Article 349, paragraph (3), the proviso to Article 349, paragraph (5), or Article 17-2, paragraph (1) or (2) of the Supplementary Provisions, as a price derived by comparison with the price to be the tax base for fixed assets tax for that fiscal year for land similar to that land): the comparison-based tax base of that building land, etc. for that fiscal year
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宅地等又は同年度に係る賦課期日において地目の変換等がある宅地等（第三百四十九条第三項ただし書若しくは第五項ただし書又は附則第十七条の二第一項若しくは第二項の規定により当該土地に対して課する同年度分の固定資産税の課税標準となるべき価格が、当該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となるべき価格に比準する価格により決定されるものに限る。） 当該宅地等の同年度の比準課税標準額
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).
Defined inSupplementary Provisions, Article 17-2, paragraph (5)
adjusted fixed assets tax amount for building land, etc.machine translation
「宅地等調整固定資産税額」
For building land, etc. (宅地等) in each fiscal year from 2024 to 2026, the fixed assets tax (固定資産税) that would be due if its tax base were the previous year's tax base plus 5 percent of this year's value, with the special rates that apply to the land; where the tax otherwise due is higher, the tax is this amount.
Short name set inSupplementary Provisions, Article 18, paragraph (1)
frozen fixed assets tax amount for commercial land, etc.machine translation
「商業地等据置固定資産税額」
For commercial land, etc. (商業地等) whose burden level (負担水準) for the year is from 0.6 to 0.7, the fixed assets tax (固定資産税) for each of fiscal 2024 to 2026 worked out by taking the previous year's fixed assets tax tax base (multiplied by any special rate that applies) as that year's tax base.
Short name set inSupplementary Provisions, Article 18, paragraph (4)
adjusted fixed assets tax amount for commercial land, etc.machine translation
「商業地等調整固定資産税額」
For commercial land, etc. (商業地等) whose burden level (負担水準) for the year is over 0.7, the fixed assets tax (固定資産税) for each of fiscal 2024 to 2026 worked out on a tax base of 70 per cent of the land's value (multiplied by any special rate that applies).
Short name set inSupplementary Provisions, Article 18, paragraph (5)
tax base of the previous fiscal year's fixed assets taxmachine translation
「前年度分の固定資産税の課税標準額」
The amount Article 18, paragraph 6 of the supplementary provisions (附則) assigns to each class of building land, etc. (宅地等) for paragraphs 1 and 4 of that Article: for land existing on the fiscal 2023 assessment date (賦課期日), its prior-year tax base (前年度課税標準額); for land newly taxed, or whose land category changed, in fiscal 2024, 2025 or 2026, its comparative tax base (比準課税標準額) for that first year and its prior-year tax base for the years after.
Defined inSupplementary Provisions, Article 18, paragraph (6)