Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 19-3Special Provisions on Fixed Assets Tax for Each Fiscal Year from Fiscal Year 1994 on Farmland in an Urbanization Promotion Area

第十九条の三（市街化区域農地に対して課する平成六年度以降の各年度分の固定資産税の特例）

With regard to fixed assets tax for each fiscal year from fiscal year 1994 onward on farmland in an urbanization promotion area only, the amount of fixed assets tax imposed on farmland in an urbanization promotion area located on the assessment date for fiscal year 1993 is, notwithstanding Article 19 of the Supplementary Provisions, the tax amount where one-third of the price to be the tax base for fixed assets tax for that farmland in an urbanization promotion area is taken as the amount to be the tax base. However, the amount of fixed assets tax for each fiscal year set forth in the left-hand column of the following table imposed on farmland in an urbanization promotion area, among that farmland, other than fiscal 1993 applicable farmland in an urbanization promotion area is the tax amount where the amount obtained by multiplying one-third of the price to be the tax base for fixed assets tax for that fiscal year for that farmland in an urbanization promotion area by the rate set forth in the right-hand column of that table is taken as the amount to be the tax base.

Fiscal yearRate
Fiscal 19940.2
Fiscal 19950.4
Fiscal 19960.6
Fiscal 19970.8

市街化区域農地に係る平成六年度以降の各年度分の固定資産税に限り、平成五年度に係る賦課期日に所在する市街化区域農地に対して課する固定資産税の額は、附則第十九条の規定にかかわらず、当該市街化区域農地の固定資産税の課税標準となるべき価格の三分の一の額を課税標準となるべき額とした場合における税額とする。ただし、当該市街化区域農地のうち平成五年度適用市街化区域農地以外の市街化区域農地に対して課する次の表の上欄に掲げる各年度分の固定資産税の額は、当該市街化区域農地の当該各年度分の固定資産税の課税標準となるべき価格の三分の一の額に同表の下欄に掲げる率を乗じて得た額を課税標準となるべき額とした場合における税額とする。

年度率
平成六年度〇・二
平成七年度〇・四
平成八年度〇・六
平成九年度〇・八

With regard to fixed assets tax for each fiscal year from fiscal year 1994 onward on farmland in an urbanization promotion area only, for fixed assets tax for each fiscal year imposed on land that, after the assessment date for fiscal year 1993, has newly become farmland in an urbanization promotion area due to a change of land category or other circumstances specified by Cabinet Order, where farmland in an urbanization promotion area similar to that land that has become farmland in an urbanization promotion area is farmland in an urbanization promotion area subject to the application of the preceding paragraph, paragraph (1) is applied deeming that the land that has become farmland in an urbanization promotion area was located as farmland in an urbanization promotion area on the assessment date for fiscal year 1993 and that paragraph (1) applied to it.

市街化区域農地に係る平成六年度以降の各年度分の固定資産税に限り、平成五年度に係る賦課期日後において地目の変換その他の政令で定める事情により新たに市街化区域農地となつた土地に対して課する各年度分の固定資産税については、当該市街化区域農地となつた土地に類似する市街化区域農地が前項の規定の適用を受ける市街化区域農地であるときは、当該市街化区域農地となつた土地が平成五年度に係る賦課期日に市街化区域農地として所在し、かつ、同項の規定の適用があつたものとみなして、同項の規定を適用する。

The provisions of the preceding two paragraphs apply mutatis mutandis to fixed assets tax on land that, after the assessment date for fiscal year 1993, has newly become farmland in an urbanization promotion area owing to the city planning concerning urbanization promotion areas and urbanization control areas prescribed in prior to amendment by (referred to as the "Former City Planning Act" in Article 29-5, paragraph (1) of the Supplementary Provisions), or the city planning concerning the division of areas prescribed in , having been determined for the area of the municipality, or owing to other grounds specified by Cabinet Order (including land that has newly become farmland in an urbanization promotion area, on or after the date on which those grounds specified by Cabinet Order arose, owing to a change of land category or other circumstances specified by Cabinet Order). In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.

Part of paragraph (1) other than the tablefiscal year 1994urbanization promotion area designation year (meaning the fiscal year whose assessment date is January 1 of the year following the year in which the date on which the city planning concerning urbanization promotion areas and urbanization control areas prescribed in prior to amendment by , or the city planning concerning the division of areas prescribed in , having been determined for the area of the municipality, or other grounds specified by Cabinet Order arose falls (if the date on which those grounds arose is January 1, that day); the same applies hereinafter in this Article)
fiscal year 1993urbanization promotion area designation year
Table in paragraph (1)fiscal year 1994urbanization promotion area designation year
fiscal 1995the fiscal year following the urbanization promotion area designation year
fiscal 1996the second fiscal year following the urbanization promotion area designation year
fiscal 1997the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year
Preceding paragraphfiscal year 1994urbanization promotion area designation year
fiscal year 1993urbanization promotion area designation year
as applied mutatis mutandis pursuant to

前二項の規定は、の規定による改正前の都市計画法（附則第二十九条の五第一項において「旧都市計画法」という。）に規定する市街化区域及び市街化調整区域に関する都市計画又はに規定する区域区分に関する都市計画が当該市町村の区域について定められたことその他の政令で定める事由により新たに市街化区域農地となつた土地（当該政令で定める事由の生じた日以後地目の変換その他の政令で定める事情により新たに市街化区域農地となつた土地を含む。）に係る固定資産税について準用する。この場合において、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。

第一項中表以外の部分平成六年度市街化区域設定年度（の規定による改正前のに規定する市街化区域及び市街化調整区域に関する都市計画又はに規定する区域区分に関する都市計画が当該市町村の区域について定められたことその他の政令で定める事由の生じた日の属する年の翌年の一月一日（当該政令で定める事由の生じた日が一月一日である場合には、同日）を賦課期日とする年度をいう。以下本条において同じ。）
平成五年度に市街化区域設定年度に
第一項の表平成六年度市街化区域設定年度
平成七年度市街化区域設定年度の翌年度
平成八年度市街化区域設定年度の翌々年度
平成九年度市街化区域設定年度から起算して三年度を経過した年度
前項平成六年度市街化区域設定年度
平成五年度市街化区域設定年度
前項次項において準用する前項

The "fiscal 1993 applicable farmland in an urbanization promotion area" prescribed in paragraph (1) means farmland in an urbanization promotion area located within the area of a metropolis or city prescribed in prior to amendment by the (hereinafter referred to as the "Local Tax Act Before the 1993 Amendment") that, for fixed assets tax for fiscal year 1993 imposed on that farmland in an urbanization promotion area, has been subject to the application of of the Supplementary Provisions (including as applied mutatis mutandis pursuant to and ) of the Local Tax Act prior to amendment by are , which is to be governed by the rules of under Article 12, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are , or of of the Supplementary Provisions (including as applied mutatis mutandis pursuant to ) of the Local Tax Act Before the 1993 Amendment.

第一項に規定する平成五年度適用市街化区域農地とは、による改正前の地方税法（以下「平成五年改正前の地方税法」という。）に規定する都又は市の区域内に所在する市街化区域農地で、当該市街化区域農地に対して課する平成五年度分の固定資産税について地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第十二条第一項の規定によりその例によることとされるの規定による改正前の（及びにおいて準用する場合を含む。）又は平成五年改正前の（において準用する場合を含む。）の規定の適用を受けたものをいう。

The fiscal 1993 applicable farmland in an urbanization promotion area prescribed in the preceding paragraph includes, among land deemed under paragraph (2) to have been located as farmland in an urbanization promotion area on the assessment date for fiscal year 1993, that deemed land in cases where farmland in an urbanization promotion area similar to that deemed land has been subject, for fixed assets tax for fiscal year 1993 on that farmland in an urbanization promotion area, to the application of of the Supplementary Provisions (including as applied mutatis mutandis pursuant to and ) of the Local Tax Act prior to amendment by are , which is to be governed by the rules of under Article 12, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are , or of of the Supplementary Provisions (including as applied mutatis mutandis pursuant to ) of the Local Tax Act Before the 1993 Amendment.

前項に規定する平成五年度適用市街化区域農地には、第二項の規定により平成五年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地のうち、当該みなされた土地に類似する市街化区域農地が当該市街化区域農地に係る平成五年度分の固定資産税について地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第十二条第一項の規定によりその例によることとされるの規定による改正前の（及びにおいて準用する場合を含む。）又は平成五年改正前の（において準用する場合を含む。）の規定の適用を受けたものである場合における当該みなされた土地を含むものとする。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContactSourcesTermsPrivacy