Supplementary Provisions, Article 19-2-2Special Provisions on Fixed Assets Tax for Each Fiscal Year from Fiscal Year 2019 on Farmland in an Urbanization Promotion Area in a Rural Residential Zone
第十九条の二の二（田園住居地域内市街化区域農地に対して課する令和元年度以降の各年度分の固定資産税の特例）
With regard to the price to be the tax base for fixed assets tax imposed on farmland in an urbanization promotion area in a rural residential zone located on the assessment date for each fiscal year from fiscal year 2019 onward, the price is to be determined as the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone), the price derived by comparison with the price made the tax base for fixed assets tax for building land similar in condition to that farmland in an urbanization promotion area in a rural residential zone.
令和元年度以降の各年度に係る賦課期日に所在する田園住居地域内市街化区域農地に対して課する固定資産税の課税標準となるべき価格については、当該田園住居地域内市街化区域農地とその状況が類似する宅地の固定資産税の課税標準とされる価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。）により補正した価格により定められるべきものとする。
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2019 or later, there are circumstances in which it newly becomes farmland in an urbanization promotion area in a rural residential zone, or land that was farmland in an urbanization promotion area in a rural residential zone becomes farmland other than farmland in an urbanization promotion area, it is deemed, only for fixed assets tax for the fiscal year related to the assessment date on which those circumstances exist, that there are the circumstances set forth in Article 349, paragraph (2), item (i). In this case, with regard to the application of Article 349, paragraphs (2) through (6), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Paragraph (2) | if, due to the circumstances set out in the following items existing with respect to the base-year land or house on the assessment date for fixed assets tax for the second year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality | if there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to the base-year land or house on the assessment date for fixed assets tax for the second year |
| the price based on comparison with the base-year price of land or houses similar to that land or house | for land that has become farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), the price obtained by correcting, in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this Article referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land | |
| which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | which has been registered in the land tax ledgers, etc. | |
| Paragraph (3) | if, due to the circumstances set out in the items of the preceding paragraph existing with respect to the base-year land or house on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality | if there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to the base-year land or house on the assessment date for fixed assets tax for the third year |
| the price based on comparison with the base-year price of land or houses similar to that land or house | for land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land | |
| which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | which has been registered in the land tax ledgers, etc. | |
| Paragraph (4) | The tax base of fixed assets tax for the second year imposed on land or houses on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land or house for the second year") | Where, as of the assessment date for fixed assets tax for the second year, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to land or houses on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land or house for the second year"), the tax base of fixed assets tax for the second year imposed on land that has become farmland in an urbanization promotion area in a rural residential zone |
| the price based on comparison with the base-year price of land or houses similar to that land or house | the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land | |
| which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | which has been registered in the land tax ledgers, etc. | |
| Paragraph (5) | if, due to the circumstances set out in the items of paragraph (2) existing with respect to the land or house for the second year on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the second year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality | if there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to the land or house for the second year on the assessment date for fixed assets tax for the third year |
| the price based on comparison with the base-year price of land or houses similar to that land or house | for land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land | |
| which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | which has been registered in the land tax ledgers, etc. | |
| Paragraph (6) | The tax base of fixed assets tax for the third year imposed on land or houses on which fixed assets tax is to be newly imposed in the third year (hereinafter referred to as "land or house for the third year") | Where, as of the assessment date for fixed assets tax for the third year, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to land or houses on which fixed assets tax is to be newly imposed in the third year (hereinafter referred to as "land or house for the third year"), the tax base of fixed assets tax for the third year imposed on land that has become farmland in an urbanization promotion area in a rural residential zone |
| the price based on comparison with the base-year price of land or houses similar to that land or house | the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land | |
| which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | which has been registered in the land tax ledgers, etc. |
令和元年度以降の第二年度又は第三年度に係る賦課期日において、新たに田園住居地域内市街化区域農地となり、又は田園住居地域内市街化区域農地であつた土地が市街化区域農地以外の農地となる事情がある土地については、当該事情がある賦課期日に係る年度分の固定資産税に限り、第三百四十九条第二項第一号に掲げる事情があるものとみなす。この場合における同項から同条第六項までの規定の適用については、次の表の上欄に掲げる同条の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とする。
| 第二項 | 次の各号に掲げる事情があるため、基準年度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 | 附則第十九条の二の二第二項に規定する事情がある |
| 当該土地又は家屋に類似する土地又は家屋の基準年度の | 田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この条において同じ。）となつた土地にあつては当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を第三百八十八条第一項に規定する固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この条において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格で、市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この条において同じ。）以外の農地となつた土地にあつては当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる | |
| 比準する価格で土地課税台帳等又は家屋課税台帳等 | 比準する価格で土地課税台帳等 | |
| 第三項 | 前項各号に掲げる事情があるため、基準年度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 | 附則第十九条の二の二第二項に規定する事情がある |
| 当該土地又は家屋に類似する土地又は家屋の基準年度の | 田園住居地域内市街化区域農地となつた土地にあつては当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格で、市街化区域農地以外の農地となつた土地にあつては当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる | |
| 価格で土地課税台帳等又は家屋課税台帳等 | 価格で土地課税台帳等 | |
| 第四項 | に対して | について第二年度の固定資産税の賦課期日において附則第十九条の二の二第二項に規定する事情がある場合においては、田園住居地域内市街化区域農地となつた土地に対して |
| 土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する | 土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した | |
| 土地課税台帳等又は家屋課税台帳等 | 土地課税台帳等 | |
| 第五項 | 第二項各号に掲げる事情があるため、第二年度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 | 附則第十九条の二の二第二項に規定する事情がある |
| 当該土地又は家屋に類似する土地又は家屋の基準年度の | 田園住居地域内市街化区域農地となつた土地にあつては当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格で、市街化区域農地以外の農地となつた土地にあつては当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる | |
| 比準する価格で土地課税台帳等又は家屋課税台帳等 | 比準する価格で土地課税台帳等 | |
| 第六項 | に対して | について第三年度の固定資産税の賦課期日において附則第十九条の二の二第二項に規定する事情がある場合においては、田園住居地域内市街化区域農地となつた土地に対して |
| 土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する | 土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した | |
| 土地課税台帳等又は家屋課税台帳等 | 土地課税台帳等 |
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2020 or later, there is a change of land category under which paddy fields or upland fields that are farmland in an urbanization promotion area in a rural residential zone become upland fields or paddy fields that are farmland in an urbanization promotion area in a rural residential zone (including special circumstances similar thereto as specified by Cabinet Order), or there are circumstances of abolition, establishment, division or merger of municipalities or boundary changes pertaining to farmland in an urbanization promotion area in a rural residential zone, with regard to the application of Article 349, paragraphs (2), (3) and (5), only for fixed assets tax for the fiscal year related to the assessment date on which those circumstances exist, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Paragraph (2) | set out in the following items | prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions |
| the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | the price obtained by correcting, in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in the following paragraph and paragraph (5) referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land that is farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), which has been registered in the land tax ledgers, etc. | |
| Paragraph (3) | set out in the items of the preceding paragraph | prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions |
| the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land that is farmland in an urbanization promotion area in a rural residential zone, which has been registered in the land tax ledgers, etc. | |
| Paragraph (5) | set out in the items of paragraph (2) | prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions |
| the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc. | the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land that is farmland in an urbanization promotion area in a rural residential zone, which has been registered in the land tax ledgers, etc. |
令和二年度以降の第二年度又は第三年度に係る賦課期日において、田園住居地域内市街化区域農地である田若しくは畑が田園住居地域内市街化区域農地である畑若しくは田となる地目の変換（これに類する特別の事情として政令で定めるものを含む。）があり、又は田園住居地域内市街化区域農地に係る市町村の廃置分合若しくは境界変更の事情がある土地については、これらの事情がある賦課期日に係る年度分の固定資産税に限り、第三百四十九条第二項、第三項及び第五項の規定の適用については、次の表の上欄に掲げる同条の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とする。
| 第二項 | 次の各号に掲げる | 附則第十九条の二の二第三項に規定する |
| 当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等 | 田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この条において同じ。）である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を第三百八十八条第一項に規定する固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。次項及び第五項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格で土地課税台帳等 | |
| 第三項 | 前項各号に掲げる | 附則第十九条の二の二第三項に規定する |
| 当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等 | 田園住居地域内市街化区域農地である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格で土地課税台帳等 | |
| 第五項 | 第二項各号に掲げる | 附則第十九条の二の二第三項に規定する |
| 当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等 | 田園住居地域内市街化区域農地である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格で土地課税台帳等 |
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (2) on the assessment date for fiscal year 2025 (excluding that land where it has come to fall under the land prescribed in paragraph (6) or (7)), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Paragraph (1) | where that land is land listed in item (ii) or (iv) of that table | where that land is land listed in item (ii) or (iv) of that table that has become farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) |
| , or for fixed assets tax for fiscal 2026 | , the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, and, for fixed assets tax for that fiscal year where that land is land listed in item (ii) of that table that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of farmland similar to that land, and, for fixed assets tax for fiscal 2026 | |
| item (iii), (v) or (vi) of that table | item (iii), (v) or (vi) of that table | |
| the price before adjustment for that fiscal year of similar land of that land | the price before adjustment for that fiscal year of similar land of that land | |
| Item (ii) of the table in paragraph (1) | 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 | for which, on the assessment date for fiscal 2025, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions |
| 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 | for that fiscal 2024 land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on building land similar in condition to that fiscal 2024 land, and, for that fiscal 2024 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on farmland similar to that fiscal 2024 land | |
| Item (iv) of the table in paragraph (1) | similar land of that land | building land similar in condition to that land, which has become farmland in an urbanization promotion area in a rural residential zone |
| the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on | the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on | |
| Paragraph (2) | item (iii), (v) or (vi) | item (iii) or (v) |
令和七年度に係る賦課期日において第二項に規定する事情がある土地（第六項又は第七項に規定する土地に該当するに至つた場合における当該土地を除く。）に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の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とする。
| 第一項 | 若しくは第四号に掲げる土地 | 又は第四号に掲げる土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この項において同じ。）となつたもの |
| 固定資産税又は | 固定資産税にあつては当該土地とその状況が類似する宅地の同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を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格とし、当該土地が同表の第二号に掲げる土地で市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この項において同じ。）以外の農地となつたものである場合における同年度分の固定資産税にあつては当該土地に類似する農地の同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し、 | |
| 若しくは第六号 | 又は第六号 | |
| 、当該土地の類似土地の当該年度 | 当該土地の類似土地の同年度 | |
| 第一項の表第二号 | 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 | 附則第十九条の二の二第二項に規定する事情がある |
| 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 | 当該令和六年度の土地で田園住居地域内市街化区域農地となつたものにあつては当該令和六年度の土地とその状況が類似する宅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を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該令和六年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和六年度の土地に類似する農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 | |
| 第一項の表第四号 | 当該土地の類似土地 | 田園住居地域内市街化区域農地となつた当該土地とその状況が類似する宅地 |
| 比準する価格 | 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格 | |
| 第二項 | 第三号、第五号若しくは第六号 | 第三号若しくは第五号 |
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (3) on the assessment date for fiscal year 2025 (excluding that land where it has come to fall under the land prescribed in the following paragraph or paragraph (7)), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Paragraph (1) | item (ii) or (iv) of that table | item (ii) or (iv) of that table |
| , or for fixed assets tax for fiscal 2026 | , the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, which is farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph), and, for fixed assets tax for fiscal 2026 | |
| item (iii), (v) or (vi) of that table | item (iii), (v) or (vi) of that table | |
| the price before adjustment for that fiscal year of similar land of that land | the price before adjustment for that fiscal year of similar land of that land | |
| Item (ii) of the table in paragraph (1) | set forth in the items of Article 349, paragraph (2) | prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions |
| similar land of that fiscal 2024 land | building land similar in condition to that fiscal 2024 land that is farmland in an urbanization promotion area in a rural residential zone | |
| the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on | the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on | |
| Item (iv) of the table in paragraph (1) | similar land of that land | building land similar in condition to that land that is farmland in an urbanization promotion area in a rural residential zone |
| the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on | the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on | |
| Paragraph (2) | item (iii), (v) or (vi) | item (iii) or (v) |
令和七年度に係る賦課期日において第三項に規定する事情がある土地（次項又は第七項に規定する土地に該当するに至つた場合における当該土地を除く。）に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の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とする。
| 第一項 | 若しくは第四号 | 又は第四号 |
| 固定資産税又は | 固定資産税にあつては田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この項において同じ。）である当該土地とその状況が類似する宅地の同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を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格とし、 | |
| 若しくは第六号 | 又は第六号 | |
| 、当該土地の類似土地の当該年度 | 当該土地の類似土地の同年度 | |
| 第一項の表第二号 | 第三百四十九条第二項各号に掲げる | 附則第十九条の二の二第三項に規定する |
| 当該令和六年度の土地の類似土地 | 田園住居地域内市街化区域農地である当該令和六年度の土地とその状況が類似する宅地 | |
| 比準する価格 | 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格 | |
| 第一項の表第四号 | 当該土地の類似土地 | 田園住居地域内市街化区域農地である当該土地とその状況が類似する宅地 |
| 比準する価格 | 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格 | |
| 第二項 | 第三号、第五号若しくは第六号 | 第三号若しくは第五号 |
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (2) on the assessment date for fiscal year 2026, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Paragraph (1) | item (ii) or (iv) of that table | 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 | , the price comparable | |
| the price before adjustment for that fiscal year | the price before adjustment for that fiscal year | |
| of similar land of that land; | of similar land of that land, for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table that has become farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph), the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph and the following paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, and, for fixed assets tax for that fiscal year where that land is land listed in item (iii) or (v) of that table that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of farmland similar to that land; | |
| Item (iii) of the table in paragraph (1) | 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 | for which, on the assessment date for fiscal 2026, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions |
| 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 | for that fiscal 2024 land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that fiscal 2024 land, and, for that fiscal 2024 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that fiscal 2024 land | |
| Item (v) of the table in paragraph (1) | 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 | for which, on the assessment date for fiscal 2026, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions |
| 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 | for that fiscal 2025 land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that fiscal 2025 land, and, for that fiscal 2025 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that fiscal 2025 land | |
| Item (vi) of the table in paragraph (1) | similar land of that fiscal 2026 land | building land similar in condition to that fiscal 2026 land, which has become farmland in an urbanization promotion area in a rural residential zone |
| the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on | the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on | |
| Paragraph (2) | whose similar land is fiscal 2025 adjusted land | that has become farmland in an urbanization promotion area in a rural residential zone and building land similar in condition to which is fiscal 2025 adjusted land, or on land listed in item (iii) or (v) of that table that has become farmland other than farmland in an urbanization promotion area and farmland similar to which is 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 fiscal 2025 adjusted land) | for that fiscal 2025 adjusted land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph and the following paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on building land similar in condition to that fiscal 2025 adjusted land, and for that fiscal 2025 adjusted land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on farmland similar to that fiscal 2025 adjusted land) | |
| 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 | for land comparable to fiscal 2025 adjusted land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph and the following paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land comparable to fiscal 2025 adjusted land, and for land comparable to fiscal 2025 adjusted land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on farmland similar to that land comparable to fiscal 2025 adjusted land |
令和八年度に係る賦課期日において第二項に規定する事情がある土地に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の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とする。
| 第一項 | 若しくは第四号 | 又は第四号 |
| 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、 | にあつては | |
| 類似土地の当該年度 | 類似土地の同年度 | |
| 価格と | 価格とし、当該土地が同表の第三号、第五号又は第六号に掲げる土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この項及び次項において同じ。）となつたもの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とその状況が類似する宅地の同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を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この項及び次項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格とし、当該土地が同表の第三号又は第五号に掲げる土地で市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この項及び次項において同じ。）以外の農地となつたものである場合における同年度分の固定資産税にあつては当該土地に類似する農地の同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 | |
| 第一項の表第三号 | 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 | 附則第十九条の二の二第二項に規定する事情がある |
| 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 | 当該令和六年度の土地で田園住居地域内市街化区域農地となつたものにあつては当該令和六年度の土地とその状況が類似する宅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を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該令和六年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和六年度の土地に類似する農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 | |
| 第一項の表第五号 | 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 | 附則第十九条の二の二第二項に規定する事情がある |
| 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 | 当該令和七年度の土地で田園住居地域内市街化区域農地となつたものにあつては当該令和七年度の土地とその状況が類似する宅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を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該令和七年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度の土地に類似する農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 | |
| 第一項の表第六号 | 当該令和八年度の土地の類似土地 | 田園住居地域内市街化区域農地となつた当該令和八年度の土地とその状況が類似する宅地 |
| 比準する価格 | 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格 | |
| 第二項 | これらの土地の類似土地 | 田園住居地域内市街化区域農地となつたものとその状況が類似する宅地若しくは同表の第三号若しくは第五号に掲げる土地で市街化区域農地以外の農地となつたものに類似する農地 |
| 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） | で田園住居地域内市街化区域農地となつたものにあつては当該令和七年度適用土地とその状況が類似する宅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田園住居地域内市街化区域農地固定資産評価基準により補正した価格とし、当該令和七年度適用土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度適用土地に類似する農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とする。） | |
| 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 | で田園住居地域内市街化区域農地となつたものにあつては当該令和七年度類似適用土地とその状況が類似する宅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田園住居地域内市街化区域農地固定資産評価基準により補正した価格をいい、令和七年度類似適用土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度類似適用土地に類似する農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 |
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (3) on the assessment date for fiscal year 2026, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Paragraph (1) | item (ii) or (iv) of that table | 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 | , the price comparable | |
| the price before adjustment for that fiscal year | the price before adjustment for that fiscal year | |
| of similar land of that land; | of similar land of that land, and, for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph and the following paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, which is farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph); | |
| Item (iii) of the table in paragraph (1) | set forth in the items of Article 349, paragraph (2) | prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions |
| similar land of that fiscal 2024 land | building land similar in condition to that fiscal 2024 land that is farmland in an urbanization promotion area in a rural residential zone | |
| the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on | the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on | |
| Item (v) of the table in paragraph (1) | set forth in the items of Article 349, paragraph (2) | prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions |
| similar land of that fiscal 2025 land | building land similar in condition to that fiscal 2025 land that is farmland in an urbanization promotion area in a rural residential zone | |
| the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on | the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on | |
| Item (vi) of the table in paragraph (1) | similar land of that fiscal 2026 land | building land similar in condition to that fiscal 2026 land that is farmland in an urbanization promotion area in a rural residential zone |
| the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on | the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on | |
| Paragraph (2) | land listed in item (iii), (v) or (vi) of the table in the preceding paragraph whose similar land | land listed in item (iii), (v) or (vi) of the table in the preceding paragraph that is farmland in an urbanization promotion area in a rural residential zone and building land similar in condition to which |
| similar land of that fiscal 2025 adjusted land | building land similar in condition to that fiscal 2025 adjusted land that is farmland in an urbanization promotion area in a rural residential zone | |
| the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on | the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, 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 | building land similar in condition to that land comparable to fiscal 2025 adjusted land that is farmland in an urbanization promotion area in a rural residential zone |
令和八年度に係る賦課期日において第三項に規定する事情がある土地に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の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とする。
| 第一項 | 若しくは第四号 | 又は第四号 |
| 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、 | にあつては | |
| 類似土地の当該年度 | 類似土地の同年度 | |
| 価格と | 価格とし、当該土地が同表の第三号、第五号又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田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この項及び次項において同じ。）である当該土地とその状況が類似する宅地の同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を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この項及び次項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格と | |
| 第一項の表第三号 | 第三百四十九条第二項各号に掲げる | 附則第十九条の二の二第三項に規定する |
| 当該令和六年度の土地の類似土地 | 田園住居地域内市街化区域農地である当該令和六年度の土地とその状況が類似する宅地 | |
| 比準する価格 | 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格 | |
| 第一項の表第五号 | 第三百四十九条第二項各号に掲げる | 附則第十九条の二の二第三項に規定する |
| 当該令和七年度の土地の類似土地 | 田園住居地域内市街化区域農地である当該令和七年度の土地とその状況が類似する宅地 | |
| 比準する価格 | 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格 | |
| 第一項の表第六号 | 当該令和八年度の土地の類似土地 | 田園住居地域内市街化区域農地である当該令和八年度の土地とその状況が類似する宅地 |
| 比準する価格 | 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格 | |
| 第二項 | 土地でこれらの土地の類似土地 | 田園住居地域内市街化区域農地である土地とその状況が類似する宅地 |
| 当該令和七年度適用土地の類似土地 | 田園住居地域内市街化区域農地である当該令和七年度適用土地とその状況が類似する宅地 | |
| 比準する価格 | 比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格 | |
| 当該令和七年度類似適用土地の類似土地 | 田園住居地域内市街化区域農地である当該令和七年度類似適用土地とその状況が類似する宅地 |
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)
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)
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)
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)
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)
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)
farmland in an urbanization promotion areamachine translation
「市街化区域農地」
Farmland (農地) in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than productive green land (生産緑地) and the other farmland the items of Article 19-2, paragraph 1 of the supplementary provisions (附則) leave out.
Defined inSupplementary Provisions, Article 19-2, paragraph (1)
farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地」
Urbanization-area farmland (市街化区域農地) — farmland in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than the productive green land and other farmland Article 19-2, paragraph 1 of the supplementary provisions (附則) leaves out — that lies in a rural residential zone (田園住居地域) under Article 8, paragraph 1, item 1 of the City Planning Act.
Defined inSupplementary Provisions, Article 19-2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 19-2-2 and 22
farmland in an urbanization promotion areamachine translation
「市街化区域農地」
Farmland in an urbanization promotion area as Article 19-2, paragraph 1 of the supplementary provisions (附則) defines it: farmland (農地) inside an urbanization promotion area (市街化区域), other than productive green land (生産緑地) and the other farmland that paragraph's items leave out.
Defined inSupplementary Provisions, Article 19-2-2, paragraph (2)· applies only in this article
farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地」
Urbanization-area farmland (市街化区域農地) — farmland in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than the productive green land and other farmland Article 19-2, paragraph 1 of the supplementary provisions (附則) leaves out — that lies in a rural residential zone (田園住居地域) under Article 8, paragraph 1, item 1 of the City Planning Act.
Defined inSupplementary Provisions, Article 19-2-2, paragraph (2)· applies only in this article
fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地固定資産評価基準」
The part of the fixed asset evaluation standards (固定資産評価基準) set under Article 388, paragraph 1 that deals with farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), by which the price of such farmland, worked out from the price of similar building land, is adjusted for fixed asset tax (固定資産税).
Short name set inSupplementary Provisions, Article 19-2-2, paragraph (2)· applies only in this article
farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地」
Urbanization-area farmland (市街化区域農地) — farmland in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than the productive green land and other farmland Article 19-2, paragraph 1 of the supplementary provisions (附則) leaves out — that lies in a rural residential zone (田園住居地域) under Article 8, paragraph 1, item 1 of the City Planning Act.
Defined inSupplementary Provisions, Article 19-2-2, paragraph (3)· applies only in this article
fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地固定資産評価基準」
The part of the fixed asset evaluation standards (固定資産評価基準) set under Article 388, paragraph 1 that deals with farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), by which the price of such farmland, worked out from the price of similar building land, is adjusted for fixed asset tax (固定資産税).
Short name set inSupplementary Provisions, Article 19-2-2, paragraph (3)· applies only in this provision and in Article 349, paragraphs (3) and (5)
farmland in an urbanization promotion areamachine translation
「市街化区域農地」
Farmland in an urbanization promotion area as Article 19-2, paragraph 1 of the supplementary provisions (附則) defines it: farmland (農地) inside an urbanization promotion area (市街化区域), other than productive green land (生産緑地) and the other farmland that paragraph's items leave out.
Defined inSupplementary Provisions, Article 19-2-2, paragraph (4)· applies only in this paragraph
farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地」
Urbanization-area farmland (市街化区域農地) — farmland in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than the productive green land and other farmland Article 19-2, paragraph 1 of the supplementary provisions (附則) leaves out — that lies in a rural residential zone (田園住居地域) under Article 8, paragraph 1, item 1 of the City Planning Act.
Defined inSupplementary Provisions, Article 19-2-2, paragraph (4)· applies only in this paragraph
fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地固定資産評価基準」
The part of the fixed asset evaluation standards (固定資産評価基準) set under Article 388, paragraph 1 that deals with farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), by which the price of such farmland, worked out from the price of similar building land, is adjusted for fixed asset tax (固定資産税).
Short name set inSupplementary Provisions, Article 19-2-2, paragraph (4)· applies only in this paragraph
farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地」
Urbanization-area farmland (市街化区域農地) — farmland in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than the productive green land and other farmland Article 19-2, paragraph 1 of the supplementary provisions (附則) leaves out — that lies in a rural residential zone (田園住居地域) under Article 8, paragraph 1, item 1 of the City Planning Act.
Defined inSupplementary Provisions, Article 19-2-2, paragraph (5)· applies only in this paragraph
fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地固定資産評価基準」
The part of the fixed asset evaluation standards (固定資産評価基準) set under Article 388, paragraph 1 that deals with farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), by which the price of such farmland, worked out from the price of similar building land, is adjusted for fixed asset tax (固定資産税).
Short name set inSupplementary Provisions, Article 19-2-2, paragraph (5)· applies only in this paragraph
farmland in an urbanization promotion areamachine translation
「市街化区域農地」
Farmland in an urbanization promotion area as Article 19-2, paragraph 1 of the supplementary provisions (附則) defines it: farmland (農地) inside an urbanization promotion area (市街化区域), other than productive green land (生産緑地) and the other farmland that paragraph's items leave out.
Defined inSupplementary Provisions, Article 19-2-2, paragraph (6)· applies only in this paragraph and in Supplementary Provisions, Article 17-2, paragraph (2)
farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地」
Urbanization-area farmland (市街化区域農地) — farmland in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than the productive green land and other farmland Article 19-2, paragraph 1 of the supplementary provisions (附則) leaves out — that lies in a rural residential zone (田園住居地域) under Article 8, paragraph 1, item 1 of the City Planning Act.
Defined inSupplementary Provisions, Article 19-2-2, paragraph (6)· applies only in this paragraph and in Supplementary Provisions, Article 17-2, paragraph (2)
fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地固定資産評価基準」
The part of the fixed asset evaluation standards (固定資産評価基準) set under Article 388, paragraph 1 that deals with farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), by which the price of such farmland, worked out from the price of similar building land, is adjusted for fixed asset tax (固定資産税).
Short name set inSupplementary Provisions, Article 19-2-2, paragraph (6)· applies only in this paragraph and in Supplementary Provisions, Article 17-2, paragraph (2)
farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地」
Urbanization-area farmland (市街化区域農地) — farmland in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than the productive green land and other farmland Article 19-2, paragraph 1 of the supplementary provisions (附則) leaves out — that lies in a rural residential zone (田園住居地域) under Article 8, paragraph 1, item 1 of the City Planning Act.
Defined inSupplementary Provisions, Article 19-2-2, paragraph (7)· applies only in this paragraph and in Supplementary Provisions, Article 17-2, paragraph (2)
fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zonemachine translation
「田園住居地域内市街化区域農地固定資産評価基準」
The part of the fixed asset evaluation standards (固定資産評価基準) set under Article 388, paragraph 1 that deals with farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), by which the price of such farmland, worked out from the price of similar building land, is adjusted for fixed asset tax (固定資産税).
Short name set inSupplementary Provisions, Article 19-2-2, paragraph (7)· applies only in this paragraph and in Supplementary Provisions, Article 17-2, paragraph (2)