Supplementary Provisions, Article 63Special Provisions on the Tax Base of Fixed Assets Tax and City Planning Tax on Houses and Depreciable Assets of Small and Medium-Sized Business Operators, etc. Relating to the Novel Coronavirus Disease, etc.

①The tax base of fixed assets tax or city planning tax imposed on houses (limited to those whose amount of depreciation or depreciation expenses are included in deductible expenses or necessary expenses in the calculation of income under the provisions of the Corporation Tax Act or the Income Tax Act (including similar houses owned by persons not subject to corporation tax or income tax)) and depreciable assets (hereinafter in this Article referred to as "assets eligible for the special measure") that are owned by, and used for the business of, a small and medium-sized business operator prescribed in Article 10, paragraph (8), item (vi) of the Act on Special Measures Concerning Taxation or a small and medium-sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) of that Act (hereinafter in this Article referred to as "small and medium-sized business operators, etc.") (excluding a person who operates a sex-related special amusement business prescribed in Article 2, paragraph (5) of the Act on Control and Improvement of Amusement Business (Act No. 122 of 1948); the same applies in the following paragraph) is, notwithstanding the provisions of Article 349, Article 349-2 or Article 702, paragraph (1), limited to fixed assets tax or city planning tax for fiscal year 2021, the amount obtained by multiplying the price that is to be the tax base of fixed assets tax or city planning tax pertaining to those assets eligible for the special measure by the ratio specified in each of the following items according to the case set forth in that item:

②The provisions of the preceding paragraph apply only when a declaration to the effect that the provisions of the preceding paragraph are to apply to the assets eligible for the special measure has been made by a small and medium-sized business operator, etc., by January 31, 2021, attaching the documents specified by Order of the Ministry of Internal Affairs and Communications, to the mayor of the municipality (where the assets eligible for the special measure are subject to the provisions of Article 389, the Minister for Internal Affairs and Communications or prefectural governor who determines the price, etc. of the assets eligible for the special measure; the same applies in the following paragraph).

③Where the declaration referred to in the preceding paragraph is made after the lapse of the period prescribed in that paragraph, the mayor of the municipality may apply the provisions of paragraph (1) to the assets eligible for the special measure pertaining to that declaration if the mayor finds that there are unavoidable reasons for the declaration not having been made within that period.

④Where a false declaration has been made on matters to be declared under the provisions of paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.

⑤Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.