Supplementary Provisions, Article 27-4Reduction of City Planning Tax for Each Fiscal Year from Fiscal 2024 through Fiscal 2026 Imposed on Commercial Land, etc.
第二十七条の四（商業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都市計画税の減額）
A municipality may, solely for city planning tax for each fiscal year from fiscal 2024 through fiscal 2026, where the amount of city planning tax for that fiscal year on commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 25 of the Supplementary Provisions applies for city planning tax for that fiscal year, the adjusted city planning tax on building land, etc., the frozen city planning tax amount for commercial land, etc. or the adjusted city planning tax amount for commercial land, etc. for that fiscal year; the same applies hereinafter in this Article) exceeds the amount of city planning tax that would result if the amount obtained by multiplying the price that is to be the tax base of city planning tax for that fiscal year on that commercial land, etc. by a rate of six-tenths or more and less than seven-tenths specified by the Municipal Ordinance of that municipality (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions) were taken as the amount that is to be the tax base of city planning tax for that fiscal year on that commercial land, etc., reduce the amount equivalent to the excess from the city planning tax amount on that commercial land, etc.
市町村は、令和六年度から令和八年度までの各年度分の都市計画税に限り、商業地等に係る当該年度分の都市計画税額（当該商業地等が当該年度分の都市計画税について附則第二十五条の規定の適用を受ける商業地等であるときは、当該年度の宅地等調整都市計画税額、商業地等据置都市計画税額又は商業地等調整都市計画税額とする。以下この条において同じ。）が、当該商業地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の六以上十分の七未満の範囲内において当該市町村の条例で定める割合を乗じて得た額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税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、当該商業地等に係る都市計画税額から減額することができる。
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)
adjusted city planning tax on building land, etc.machine translation
「宅地等調整都市計画税額」
For building land, etc. (宅地等) in each fiscal year from 2024 to 2026, the city planning tax (都市計画税) 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 25, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 27-4; and Supplementary Provisions, Article 27-4-2, paragraph (1)
frozen city planning tax amount for commercial land, etc.machine translation
「商業地等据置都市計画税額」
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 city planning tax (都市計画税) for each of fiscal 2024 to 2026 worked out by taking the previous year's city planning tax tax base (multiplied by any special rate that applies) as that year's tax base.
Short name set inSupplementary Provisions, Article 25, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 27-4; and Supplementary Provisions, Article 27-4-2, paragraph (1)
adjusted city planning tax amount for commercial land, etc.machine translation
「商業地等調整都市計画税額」
For commercial land, etc. (商業地等) whose burden level (負担水準) for the year is over 0.7, the city planning tax (都市計画税) 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 25, paragraph (5)· applies only in this provision and in Supplementary Provisions, Article 27-4; and Supplementary Provisions, Article 27-4-2, paragraph (1)
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.