Supplementary Provisions, Article 21-2Reduction of Fixed Assets Tax for Each Fiscal Year from Fiscal Year 2024 through Fiscal Year 2026 on Residential and Other Land
第二十一条の二（住宅用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減額）
A municipality may, only for fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026, within the area of the municipality (excluding the area specified by the Municipal Ordinance of the municipality), where the fixed assets tax amount for that fiscal year for residential and other land located in that area (meaning residential land, commercial land, etc. and farmland in an urbanization promotion area (excluding farmland in an urbanization promotion area subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions); the same applies hereinafter in this paragraph) (where that residential and other land is residential and other land subject to the application of Article 18 or Article 19-4 of the Supplementary Provisions for fixed assets tax for that fiscal year, the adjusted fixed assets tax amount for building land, etc., the frozen fixed assets tax amount for commercial land, etc., the adjusted fixed assets tax amount for commercial land, etc. or the adjusted fixed assets tax on farmland in an urbanization promotion area for that fiscal year; the same applies hereinafter in this paragraph) exceeds the amount specified in each of the following items according to the category of fiscal year set forth in those items, reduce an amount equivalent to the amount of that excess from the fixed assets tax amount for that fiscal year for that residential and other land.
市町村は、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、当該市町村の区域（当該市町村の条例で定める区域を除く。）において、当該区域に所在する住宅用地等（住宅用地、商業地等及び市街化区域農地（附則第十九条の三第三項の規定により読み替えて適用される同条第一項ただし書の適用を受ける市街化区域農地を除く。）をいう。以下この項において同じ。）に係る当該年度分の固定資産税額（当該住宅用地等が当該年度分の固定資産税について附則第十八条又は第十九条の四の規定の適用を受ける住宅用地等であるときは、当該年度分の宅地等調整固定資産税額、商業地等据置固定資産税額、商業地等調整固定資産税額又は市街化区域農地調整固定資産税額とする。以下この項において同じ。）が、次の各号に掲げる年度の区分に応じ、当該各号に定める額を超える場合には、その超えることとなる額に相当する額を、当該住宅用地等に係る当該年度分の固定資産税額から減額することができる。
Fiscal 2024: the amount specified below according to the category of residential and other land listed below:
令和六年度 次に掲げる住宅用地等の区分に応じ、それぞれ次に定める額
Residential and other land other than the residential and other land set forth in sub-item (b): the fixed assets tax amount where the amount obtained by multiplying the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year of that residential and other land by a ratio of not less than 110 percent determined by the Municipal Ordinance of the municipality for each category of residential land, commercial land, etc. and farmland in an urbanization promotion area (hereinafter in this paragraph referred to as the "burden ceiling ratio") (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment 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) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2024 for that residential and other land
ロに掲げる住宅用地等以外の住宅用地等 当該住宅用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、百分の百十以上の割合であつて住宅用地、商業地等及び市街化区域農地の区分ごとに当該市町村の条例で定めるもの（以下この項において「負担上限割合」という。）を乗じて得た額（当該住宅用地等が当該年度分の固定資産税について令和七年改正前の地方税法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住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和六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
Residential and other land to which, for fixed assets tax for fiscal year 2023, Article 21 or Article 21-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied: the fixed assets tax amount where the amount obtained by multiplying by the burden ceiling ratio the amount to be the tax base for fixed assets tax prescribed in those provisions for fixed assets tax for fiscal year 2023 for that residential and other land (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2024 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for fiscal year 2024, the amount obtained by multiplying that amount by the rates prescribed in those provisions) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2024 for that residential and other land
令和五年度分の固定資産税について、令和六年改正前の地方税法附則第二十一条又は第二十一条の二第一項第三号イ若しくはロの規定の適用があつた住宅用地等 当該住宅用地等に係る令和五年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額（当該住宅用地等が同年度分の固定資産税について令和六年改正前の地方税法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住宅用地等であるときは、当該額をこれらの規定に定める率で除して得た額）に、負担上限割合を乗じて得た額（当該住宅用地等が令和六年度分の固定資産税について令和七年改正前の地方税法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住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和六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
Fiscal 2025: the amount specified below according to the category of residential and other land listed below:
令和七年度 次に掲げる住宅用地等の区分に応じ、それぞれ次に定める額
Residential and other land other than the residential and other land set forth in sub-item (b): the fixed assets tax amount where the amount obtained by multiplying the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year of that residential and other land by the burden ceiling ratio (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment 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) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2025 for that residential and other land
ロに掲げる住宅用地等以外の住宅用地等 当該住宅用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、負担上限割合を乗じて得た額（当該住宅用地等が当該年度分の固定資産税について令和八年改正前の地方税法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住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和七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
Residential and other land to which sub-item (a) or (b) of the preceding item applied for fixed assets tax for fiscal year 2024: the fixed assets tax amount where the amount obtained by multiplying by the burden ceiling ratio the amount to be the tax base for fixed assets tax prescribed in sub-item (a) or (b) of the preceding item for fixed assets tax for fiscal year 2024 for that residential and other land (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for fiscal year 2025, the amount obtained by multiplying that amount by the rates prescribed in those provisions) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2025 for that residential and other land
令和六年度分の固定資産税について、前号イ又はロの規定の適用があつた住宅用地等 当該住宅用地等に係る令和六年度分の固定資産税に係る同号イ又はロに規定する固定資産税の課税標準となるべき額（当該住宅用地等が同年度分の固定資産税について令和七年改正前の地方税法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住宅用地等であるときは、当該額をこれらの規定に定める率で除して得た額）に、負担上限割合を乗じて得た額（当該住宅用地等が令和七年度分の固定資産税について令和八年改正前の地方税法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住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和七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
Fiscal 2026: the amount specified below according to the category of residential and other land listed below:
令和八年度 次に掲げる住宅用地等の区分に応じ、それぞれ次に定める額
Residential and other land other than the residential and other land set forth in sub-item (b): the fixed assets tax amount where the amount obtained by multiplying the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year of that residential and other land by the burden ceiling ratio (where that residential and other land is residential and other land 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) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2026 for that residential and other land
ロに掲げる住宅用地等以外の住宅用地等 当該住宅用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、負担上限割合を乗じて得た額（当該住宅用地等が令和八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住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和八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
Residential and other land to which sub-item (a) or (b) of the preceding item applied for fixed assets tax for fiscal year 2025: the fixed assets tax amount where the amount obtained by multiplying by the burden ceiling ratio the amount to be the tax base for fixed assets tax prescribed in sub-item (a) or (b) of the preceding item for fixed assets tax for fiscal year 2025 for that residential and other land (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) (where that residential and other land is residential and other land subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for fiscal year 2026, the amount obtained by multiplying that amount by the rates prescribed in those provisions) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2026 for that residential and other land
令和七年度分の固定資産税について、前号イ又はロの規定の適用があつた住宅用地等 当該住宅用地等に係る令和七年度分の固定資産税に係る同号イ又はロに規定する固定資産税の課税標準となるべき額（当該住宅用地等が同年度分の固定資産税について令和八年改正前の地方税法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住宅用地等であるときは、当該額をこれらの規定に定める率で除して得た額）に、負担上限割合を乗じて得た額（当該住宅用地等が令和八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住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和八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
The provisions of Article 18, paragraph (6), Article 18-3 and Article 19-4, paragraphs (4) through (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of the previous fiscal year's fixed assets tax under the preceding paragraph. In this case, the phrases set forth in the middle column of the following table that appear in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the phrases set forth in the corresponding right-hand column of the same table.
| Article 18, paragraph (6) of the Supplementary Provisions | paragraphs (1) and (4) | Article 21-2, paragraph (1) of the Supplementary Provisions |
| categories of building land, etc. | categories of residential and other land (meaning the residential and other land prescribed in Article 21-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) | |
| each item of Article 18, paragraph (6) of the Supplementary Provisions | building land, etc. | residential and other land |
| Article 18, paragraph (6), item (ii), (a) of the Supplementary Provisions | the comparison-based tax base of that building land, etc. for that fiscal year | the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for the same fiscal year by the figure obtained by dividing the prior-year tax base of the similar land of that residential and other land (where that similar land is land to which Article 21 or Article 21-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year (where that similar land is land to which Article 349-3 of the Local Tax Act Before the 2024 Amendment or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)) by the price that is to be the tax base of fixed assets tax for fiscal 2024 on that similar land |
| Article 18, paragraph (6), item (iii), (a) of the Supplementary Provisions | the comparison-based tax base of that building land, etc. for that fiscal year | the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for the same fiscal year by the figure obtained by dividing the prior-year tax base of the similar land of that residential and other land (where that similar land is land to which Article 21-2, paragraph (1), item (i), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2024, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year (where that similar land is land to which Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2025 Amendment applied for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)) by the price that is to be the tax base of fixed assets tax for fiscal 2025 on that similar land |
| Article 18, paragraph (6), item (iv) of the Supplementary Provisions | the comparison-based tax base of that building land, etc. for that fiscal year | the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for the same fiscal year by the figure obtained by dividing the prior-year tax base of the similar land of that residential and other land (where that similar land is land to which Article 21-2, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2025, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year (where that similar land is land to which Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2026 Amendment applied for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)) by the price that is to be the tax base of fixed assets tax for fiscal 2026 on that similar land |
| Article 18-3, paragraph (2), item (i), (b) of the Supplementary Provisions | to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. | to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 21 or Article 21-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year) |
| Article 18-3, paragraph (2), item (ii), (b) of the Supplementary Provisions | to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. | to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 21-2, paragraph (1), item (i), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2024, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year) |
| Article 18-3, paragraph (2), item (iii), (b) of the Supplementary Provisions | to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. | to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 21-2, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2025, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year) |
| Article 18-3, paragraph (3) of the Supplementary Provisions | the comparison-based tax base prescribed in Article 17, item (vii) of the Supplementary Provisions is, notwithstanding that item | the amounts set forth in Article 18, paragraph (6), item (ii), (a) and item (iii), (a) of the Supplementary Provisions and the amount specified in item (iv) of that paragraph are, notwithstanding those provisions |
| Article 18-3, paragraph (4), item (i), (b) of the Supplementary Provisions | to be the tax base for fixed assets tax for that fiscal year for that fiscal 2023 comparable same-use building land, etc. | to be the tax base for fixed assets tax for that fiscal year for that fiscal 2023 comparable same-use building land, etc. (where that fiscal 2023 comparable same-use building land, etc. is land to which Article 21 or Article 21-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year) |
| Article 18-3, paragraph (4), item (ii), (b) of the Supplementary Provisions | to be the tax base for fixed assets tax for that fiscal year for that fiscal 2024 comparable same-use building land, etc. | to be the tax base for fixed assets tax for that fiscal year for that fiscal 2024 comparable same-use building land, etc. (where that fiscal 2024 comparable same-use building land, etc. is land to which Article 21-2, paragraph (1), item (i), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2024, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year) |
| Article 18-3, paragraph (4), item (iii), (b) of the Supplementary Provisions | to be the tax base for fixed assets tax for that fiscal year for that fiscal 2025 comparable same-use building land, etc. | to be the tax base for fixed assets tax for that fiscal year for that fiscal 2025 comparable same-use building land, etc. (where that fiscal 2025 comparable same-use building land, etc. is land to which Article 21-2, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2025, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year) |
| Article 19-4, paragraph (4) of the Supplementary Provisions | Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions as replaced pursuant to the preceding paragraph | Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions |
| the preceding three paragraphs | Article 18, paragraph (6) of the Supplementary Provisions | |
| Article 19-4, paragraph (5) of the Supplementary Provisions | Article 18, paragraph (6), item (ii) of the Supplementary Provisions as replaced pursuant to paragraph (3) | Article 18, paragraph (6), item (ii) of the Supplementary Provisions |
| Article 19-4, paragraphs (5) and (6) of the Supplementary Provisions | paragraphs (1) through (3) | Article 18, paragraph (6) |
附則第十八条第六項、第十八条の三及び第十九条の四第四項から第六項までの規定は、前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、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。
| 附則第十八条第六項 | 第一項及び第四項 | 附則第二十一条の二第一項 |
| 宅地等の区分 | 住宅用地等（附則第二十一条の二第一項に規定する住宅用地等をいう。以下この項において同じ。）の区分 | |
| 附則第十八条第六項各号 | 宅地等 | 住宅用地等 |
| 附則第十八条第六項第二号イ | 同年度の比準課税標準額 | 同年度分の固定資産税の課税標準となるべき価格に、当該住宅用地等の類似土地の前年度課税標準額（当該類似土地が令和五年度分の固定資産税について令和六年改正前の地方税法附則第二十一条又は第二十一条の二第一項第三号イ若しくはロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額（当該類似土地が同年度分の固定資産税について令和六年改正前の地方税法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土地であるときは、当該額をこれらの規定に定める率で除して得た額））を当該類似土地の令和六年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額 |
| 附則第十八条第六項第三号イ | 同年度の比準課税標準額 | 同年度分の固定資産税の課税標準となるべき価格に、当該住宅用地等の類似土地の前年度課税標準額（当該類似土地が令和六年度分の固定資産税について附則第二十一条の二第一項第一号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額（当該類似土地が同年度分の固定資産税について令和七年改正前の地方税法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土地であるときは、当該額をこれらの規定に定める率で除して得た額））を当該類似土地の令和七年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額 |
| 附則第十八条第六項第四号 | 同年度の比準課税標準額 | 同年度分の固定資産税の課税標準となるべき価格に、当該住宅用地等の類似土地の前年度課税標準額（当該類似土地が令和七年度分の固定資産税について附則第二十一条の二第一項第二号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額（当該類似土地が同年度分の固定資産税について令和八年改正前の地方税法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土地であるときは、当該額をこれらの規定に定める率で除して得た額））を当該類似土地の令和八年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額 |
| 附則第十八条の三第二項第一号ロ | なるべき額 | なるべき額（当該特定用途宅地等が令和五年度分の固定資産税について令和六年改正前の地方税法附則第二十一条又は第二十一条の二第一項第三号イ若しくはロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額） |
| 附則第十八条の三第二項第二号ロ | なるべき額 | なるべき額（当該特定用途宅地等が令和六年度分の固定資産税について附則第二十一条の二第一項第一号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額） |
| 附則第十八条の三第二項第三号ロ | なるべき額 | なるべき額（当該特定用途宅地等が令和七年度分の固定資産税について附則第二十一条の二第一項第二号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額） |
| 附則第十八条の三第三項 | 附則第十七条第七号に規定する比準課税標準額は、同号の規定 | 同条第六項第二号イ及び第三号イに掲げる額並びに同項第四号に定める額は、これらの規定 |
| 附則第十八条の三第四項第一号ロ | なるべき額 | なるべき額（当該令和五年度類似特定用途宅地等が令和五年度分の固定資産税について令和六年改正前の地方税法附則第二十一条又は第二十一条の二第一項第三号イ若しくはロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額） |
| 附則第十八条の三第四項第二号ロ | なるべき額 | なるべき額（当該令和六年度類似特定用途宅地等が令和六年度分の固定資産税について附則第二十一条の二第一項第一号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額） |
| 附則第十八条の三第四項第三号ロ | なるべき額 | なるべき額（当該令和七年度類似特定用途宅地等が令和七年度分の固定資産税について附則第二十一条の二第一項第二号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額） |
| 附則第十九条の四第四項 | 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 | 附則第十八条第六項第一号 |
| 前三項 | 附則第十八条第六項 | |
| 附則第十九条の四第五項 | 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 | 附則第十八条第六項第二号 |
| 附則第十九条の四第五項及び第六項 | 第一項から第三項まで | 第十八条第六項 |
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 2025 Amendmentmachine translation
「令和七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 and the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2025) amended it.
Short name set inSupplementary Provisions, Article 17, paragraph (1), item (vi), (a)
Local Tax Act Before the 2026 Amendmentmachine translation
「令和八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. 2 of 2026) amended it.
Short name set inSupplementary Provisions, Article 17, paragraph (1), item (vi), (a)
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)
comparison-based tax basemachine translation
「比準課税標準額」
For a piece of land, its value as the base of fixed assets tax (固定資産税) for the fiscal year, multiplied by the ratio of the previous year's tax base (前年度課税標準額) of a similar piece of land that existed on the previous year's assessment date (類似土地) — for fixed assets tax or for city planning tax (都市計画税), as the case may be — to that similar land's value as the base of fixed assets tax for the year.
Defined inSupplementary Provisions, Article 17, paragraph (1), item (vii)· applies only in this article
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)
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)
residential and other landmachine translation
「住宅用地等」
Residential land (住宅用地), commercial land, etc. (商業地等) and farmland in an urbanization promotion area (市街化区域農地), other than such farmland under the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則) as read by its paragraph 3, as Articles 21-2 and 27-4-2 of the supplementary provisions (附則) use the term for reducing fixed assets tax (固定資産税) and city planning tax (都市計画税) above a ceiling set by municipal by-law (条例) in fiscal 2024 to 2026.
Defined inSupplementary Provisions, Article 21-2, paragraph (1)· applies only in this paragraph
burden ceiling ratiomachine translation
「負担上限割合」
A ratio of 110% or more that a municipality sets by ordinance (条例) for each of residential land (住宅用地), commercial land, etc. (商業地等) and farmland in an urbanization promotion area (市街化区域農地), by which the previous year's tax base is multiplied to cap the year's fixed assets tax (固定資産税) or city planning tax (都市計画税) on residential land, etc. (住宅用地等).
Short name set inSupplementary Provisions, Article 21-2, paragraph (1), item (i), (a)· applies only in this paragraph
residential and other landmachine translation
「住宅用地等」
Residential land (住宅用地), commercial land, etc. (商業地等) and farmland in an urbanization promotion area (市街化区域農地), other than such farmland under the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則) as read by its paragraph 3, as Articles 21-2 and 27-4-2 of the supplementary provisions (附則) use the term for reducing fixed assets tax (固定資産税) and city planning tax (都市計画税) above a ceiling set by municipal by-law (条例) in fiscal 2024 to 2026.
Defined inSupplementary Provisions, Article 21-2, paragraph (2)· applies only in this paragraph
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.