Supplementary Provisions, Article 19-4
第十九条の四
The amount of fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for farmland in an urbanization promotion area is, where the fixed assets tax amount for that fiscal year for that farmland in an urbanization promotion area calculated under the preceding Article exceeds the fixed assets tax amount (hereinafter referred to as the "adjusted fixed assets tax on farmland in an urbanization promotion area") calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that farmland in an urbanization promotion area, 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 farmland in an urbanization promotion area, the amount obtained by multiplying by five percent one-third of the price that is to be the tax base for fixed assets tax for that fiscal year for that farmland in an urbanization promotion area (where that farmland in an urbanization promotion area is farmland in an urbanization promotion area 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 on farmland in an urbanization promotion area.
市街化区域農地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、前条の規定により算定した当該市街化区域農地に係る当該年度分の固定資産税額が、当該市街化区域農地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、当該市街化区域農地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の三分の一の額に百分の五を乗じて得た額を加算した額（当該市街化区域農地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市街化区域農地であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該市街化区域農地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「市街化区域農地調整固定資産税額」という。）を超える場合には、当該市街化区域農地調整固定資産税額とする。
The adjusted fixed assets tax on farmland in an urbanization promotion area for each fiscal year from fiscal year 2024 through fiscal year 2026 for farmland in an urbanization promotion area subject to the application of the preceding paragraph is, notwithstanding that paragraph, where that adjusted fixed assets tax on farmland in an urbanization promotion area 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 farmland in an urbanization promotion area, the amount obtained by multiplying by two-tenths one-third of the price that is to be the tax base for fixed assets tax for that fiscal year for that farmland in an urbanization promotion area (where that farmland in an urbanization promotion area is farmland in an urbanization promotion area 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市街化区域農地に係る令和六年度から令和八年度までの各年度分の市街化区域農地調整固定資産税額は、当該市街化区域農地調整固定資産税額が、当該市街化区域農地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の三分の一の額に十分の二を乗じて得た額（当該市街化区域農地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市街化区域農地であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該市街化区域農地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 provisions of Article 18, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of the previous fiscal year's fixed assets tax in paragraph (1). In this case, in Article 18, paragraph (6) of the Supplementary Provisions, "paragraphs (1) and (4)" is deemed to be replaced with "Article 19-4, paragraph (1) of the Supplementary Provisions", and "building land, etc." is deemed to be replaced with "farmland in an urbanization promotion area".
附則第十八条第六項の規定は、第一項の前年度分の固定資産税の課税標準額について準用する。この場合において、同条第六項中「第一項及び第四項」とあるのは「附則第十九条の四第一項」と、「宅地等」とあるのは「市街化区域農地」と読み替えるものとする。
With regard to fixed assets tax for each fiscal year for farmland in an urbanization promotion area set forth in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions as replaced pursuant to the preceding paragraph that, on the assessment date for each fiscal year from fiscal year 2024 through fiscal year 2026, falls under farmland in an urbanization promotion area subject to the application of the preceding Article (hereinafter in this Article and Article 27-2 of the Supplementary Provisions referred to as "specified farmland in an urbanization promotion area") (excluding farmland in an urbanization promotion area subject to the application of the following paragraph) and that, on the assessment date for the fiscal year preceding each such fiscal year, fell under farmland other than specified farmland in an urbanization promotion area, Article 17 of the Supplementary Provisions and the preceding three paragraphs apply, deeming that farmland in an urbanization promotion area to have been specified farmland in an urbanization promotion area on the assessment date for the fiscal year preceding each such fiscal year.
前項の規定により読み替えられた附則第十八条第六項第一号から第三号までに掲げる市街化区域農地で令和六年度から令和八年度までの各年度に係る賦課期日において前条の規定の適用を受ける市街化区域農地（以下この条及び附則第二十七条の二において「特定市街化区域農地」という。）に該当するもの（次項の規定の適用を受ける市街化区域農地を除く。）のうち、当該各年度の前年度に係る賦課期日において特定市街化区域農地以外の農地に該当したものに係る当該各年度分の固定資産税については、当該市街化区域農地が当該各年度の前年度に係る賦課期日において特定市街化区域農地であつたものとみなして、附則第十七条及び前三項の規定を適用する。
With regard to fixed assets tax for fiscal year 2024 for farmland in an urbanization promotion area set forth in Article 18, paragraph (6), item (ii) of the Supplementary Provisions as replaced pursuant to paragraph (3) that falls under specified farmland in an urbanization promotion area on the assessment date for fiscal year 2024 (hereinafter in this paragraph referred to as "fiscal 2024 specified farmland in an urbanization promotion area"), for fixed assets tax for fiscal year 2025 for farmland in an urbanization promotion area set forth in item (iii) of that paragraph of that Article that falls under specified farmland in an urbanization promotion area on the assessment date for fiscal year 2025 (hereinafter in this paragraph referred to as "fiscal 2025 specified farmland in an urbanization promotion area"), or for fixed assets tax for fiscal year 2026 for farmland in an urbanization promotion area set forth in item (iv) of that paragraph of that Article that falls under specified farmland in an urbanization promotion area on the assessment date for fiscal year 2026 (hereinafter in this paragraph referred to as "fiscal 2026 specified farmland in an urbanization promotion area"), in respect of the farmland whose similar land fell under farmland other than specified farmland in an urbanization promotion area on the assessment date for fiscal year 2023 in the case of fiscal 2024 specified farmland in an urbanization promotion area, for fiscal year 2024 in the case of fiscal 2025 specified farmland in an urbanization promotion area, and for fiscal year 2025 in the case of fiscal 2026 specified farmland in an urbanization promotion area (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), Article 17 of the Supplementary Provisions and paragraphs (1) through (3) apply, deeming that similar land to have been specified farmland in an urbanization promotion area on the assessment date for the previous fiscal year.
第三項の規定により読み替えられた附則第十八条第六項第二号に掲げる市街化区域農地で令和六年度に係る賦課期日において特定市街化区域農地に該当するもの（以下この項において「令和六年度特定市街化区域農地」という。）、同条第六項第三号に掲げる市街化区域農地で令和七年度に係る賦課期日において特定市街化区域農地に該当するもの（以下この項において「令和七年度特定市街化区域農地」という。）又は同条第六項第四号に掲げる市街化区域農地で令和八年度に係る賦課期日において特定市街化区域農地に該当するもの（以下この項において「令和八年度特定市街化区域農地」という。）のうち、当該市街化区域農地の類似土地が令和六年度特定市街化区域農地にあつては令和五年度、令和七年度特定市街化区域農地にあつては令和六年度、令和八年度特定市街化区域農地にあつては令和七年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）において特定市街化区域農地以外の農地に該当したものに係る令和六年度特定市街化区域農地にあつては令和六年度分、令和七年度特定市街化区域農地にあつては令和七年度分、令和八年度特定市街化区域農地にあつては令和八年度分の固定資産税については、当該類似土地が前年度に係る賦課期日において特定市街化区域農地であつたものとみなして、附則第十七条及び第一項から第三項までの規定を適用する。
Only for fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026, with regard to farmland in an urbanization promotion area (including land deemed, under Article 19-3, paragraph (2) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions, to have been located as farmland in an urbanization promotion area on the assessment date for the urbanization promotion area designation year (meaning the urbanization promotion area designation year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions; the same applies hereinafter in this paragraph and Article 27-2, paragraph (6) of the Supplementary Provisions); the same applies hereinafter in this paragraph) that, for fixed assets tax for the fiscal year preceding each such fiscal year, was subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions (hereinafter in this paragraph and Article 27-2, paragraph (6) of the Supplementary Provisions referred to as "farmland in an urbanization promotion area reduced in the previous fiscal year"), and that, for fixed assets tax for the fiscal year preceding each such fiscal year, is not subject to the provisions of paragraphs (1) and (2) (where that fiscal year is fiscal year 2024, the provisions of Article 19-4, paragraphs (1) through (4) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment), Article 17 of the Supplementary Provisions and paragraphs (1) through (3) apply, deeming that the farmland in an urbanization promotion area reduced in the previous fiscal year, or similar land of that farmland, was, on the assessment date for each fiscal year from the urbanization promotion area designation year through the fiscal year preceding each such fiscal year, respectively farmland in an urbanization promotion area that was subject to the application of the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions and was not subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions (referred to as "farmland in an urbanization promotion area outside the reduction" in Article 27-2, paragraph (6) of the Supplementary Provisions).
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に限り、市街化区域農地（前条第三項において準用する同条第二項の規定により市街化区域設定年度（同条第三項の規定により読み替えられた同条第一項に規定する市街化区域設定年度をいう。以下この項及び附則第二十七条の二第六項において同じ。）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を含む。以下この項において同じ。）で当該各年度の前年度分の固定資産税について前条第三項において準用する同条第一項ただし書の規定の適用を受けたもの（以下この項及び附則第二十七条の二第六項において「前年度軽減適用市街化区域農地」という。）のうち、当該各年度の前年度分の固定資産税について第一項及び第二項の規定（当該年度が令和六年度である場合には、令和六年改正前の地方税法附則第十九条の四第一項から第四項までの規定）の適用を受けないものについては、当該前年度軽減適用市街化区域農地又は当該前年度軽減適用市街化区域農地の類似土地が市街化区域設定年度から当該各年度の前年度までの各年度に係る賦課期日において、それぞれ前条第三項において準用する同条第一項本文の規定の適用を受け、かつ、同項ただし書の規定の適用を受けない市街化区域農地（附則第二十七条の二第六項において「軽減適用外市街化区域農地」という。）であつたものとみなして、附則第十七条及び第一項から第三項までの規定を適用する。
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)
Local Tax Act Before the 2024 Amendmentmachine translation
「令和六年改正前の地方税法」
The Local Tax Act as it stood before Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024) amended it.
Short name set inSupplementary Provisions, Article 17, paragraph (1), item (vi), (a)
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)
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)
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)
adjusted fixed assets tax on farmland in an urbanization promotion areamachine translation
「市街化区域農地調整固定資産税額」
For farmland in an urbanization promotion area (市街化区域農地) 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 one third of this year's value, with the special rates that apply to the land; where the tax worked out under Article 19-3 of the supplementary provisions (附則) is higher, the tax is this amount.
Short name set inSupplementary Provisions, Article 19-4, paragraph (1)
specified farmland in an urbanization promotion areamachine translation
「特定市街化区域農地」
In Articles 19-4 and 27-2 of the supplementary provisions (附則), farmland in an urbanization promotion area (市街化区域農地) to which Article 19-3 of the supplementary provisions applies on the assessment date of fiscal 2024, 2025 or 2026.
Short name set inSupplementary Provisions, Article 19-4, paragraph (4)· applies only in this article and in Supplementary Provisions, Article 27-2
fiscal 2025 specified farmland in an urbanization promotion areamachine translation
「令和七年度特定市街化区域農地」
Farmland in an urbanization promotion area (市街化区域農地) newly subject to fixed assets tax (固定資産税) in fiscal 2025, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) as read for such farmland, that on the fiscal 2025 assessment date is specified farmland in an urbanization promotion area (特定市街化区域農地).
Short name set inSupplementary Provisions, Article 19-4, paragraph (5)· applies only in this paragraph
fiscal 2026 specified farmland in an urbanization promotion areamachine translation
「令和八年度特定市街化区域農地」
Farmland in an urbanization promotion area (市街化区域農地) newly subject to fixed assets tax (固定資産税) in fiscal 2026, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) as read for such farmland, that on the fiscal 2026 assessment date is specified farmland in an urbanization promotion area (特定市街化区域農地).
Short name set inSupplementary Provisions, Article 19-4, paragraph (5)· applies only in this paragraph
fiscal 2024 specified farmland in an urbanization promotion areamachine translation
「令和六年度特定市街化区域農地」
Farmland in an urbanization promotion area (市街化区域農地) newly subject to fixed assets tax (固定資産税) in fiscal 2024, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) as read for such farmland, that on the fiscal 2024 assessment date is specified farmland in an urbanization promotion area (特定市街化区域農地).
Short name set inSupplementary Provisions, Article 19-4, paragraph (5)· applies only in this paragraph
assessment date for the previous fiscal yearmachine translation
「前年度に係る賦課期日」
The assessment date (賦課期日) of the fiscal year immediately before each of the three fiscal years the paragraph covers, on which the paragraph looks at what kind of land the comparable land (類似土地) of the land concerned then was.
Short name set inSupplementary Provisions, Article 19-4, paragraph (5)· applies only in this paragraph
farmland in an urbanization promotion area reduced in the previous fiscal yearmachine translation
「前年度軽減適用市街化区域農地」
Farmland in an urbanization promotion area (市街化区域農地), including land deemed to have been such farmland on the assessment date (賦課期日) of its urbanization area designation year (市街化区域設定年度), to which the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則), as applied by paragraph 3 of that Article, applied for the fixed assets tax (固定資産税) of the fiscal year before each of fiscal 2024 to 2026.
Short name set inSupplementary Provisions, Article 19-4, paragraph (6)· applies only in this paragraph and in Supplementary Provisions, Article 27-2, paragraph (6)
urbanization promotion area designation yearmachine translation
「市街化区域設定年度」
The urbanization promotion area designation year as Article 19-3, paragraph 3 of the supplementary provisions (附則) reads paragraph 1 of that Article: the fiscal year whose assessment date (賦課期日) is 1 January of the year after the day on which the city plans that paragraph names were set for the municipality's area, or another event a Cabinet Order (政令) specifies occurred.
Defined inSupplementary Provisions, Article 19-4, paragraph (6)· applies only in this paragraph and in Supplementary Provisions, Article 27-2, paragraph (6)
farmland in an urbanization promotion area outside the reductionmachine translation
「軽減適用外市街化区域農地」
Urbanization area farmland (市街化区域農地) to which Article 19-3, paragraph 1 of the supplementary provisions (附則), as applied by paragraph 3 of that Article, applies under its main rule (本文) but not under its proviso (ただし書).
Short name set inSupplementary Provisions, Article 19-4, paragraph (6)· applies only in this provision and in Supplementary Provisions, Article 27-2, paragraph (6)