Supplementary Provisions, Article 29-8Delegation to Cabinet Order
第二十九条の八（政令への委任）
In addition to what is provided for in Article 17 through the preceding Article of the Supplementary Provisions, matters necessary for the calculation of the amount of fixed assets tax imposed on building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area, and other matters necessary for the enforcement of those provisions, are specified by Cabinet Order.
附則第十七条から前条までに定めるもののほか、調整対象宅地等、調整対象農地又は市街化区域農地に対して課する固定資産税の額の算定その他これらの規定の施行に関し必要な事項は、政令で定める。
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)
building land, etc. subject to adjustmentmachine translation
「調整対象宅地等」
Building land, etc. (宅地等), meaning land other than farmland, to which Article 18 of the supplementary provisions (附則) applies, capping the rise in its fixed assets tax (固定資産税) for fiscal 2024 to 2026; for such land the tax base and the land value are the amounts that Article sets.
Short name set inSupplementary Provisions, Article 23, paragraph (1)
farmland subject to adjustmentmachine translation
「調整対象農地」
Farmland (農地) to which Article 19, paragraph 1 of the supplementary provisions (附則) applies, capping the rise in its fixed assets tax (固定資産税) for fiscal 2024 to 2026 by a burden adjustment rate (負担調整率) set according to its burden level (負担水準); for such land the tax base and the land value are the amounts that paragraph sets.
Short name set inSupplementary Provisions, Article 23, paragraph (1)