Supplementary Provisions, Article 66Amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls
第六十六条（固定資産税減収補塡特別交付金の額）
The total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid for each fiscal year from fiscal year 2021 to fiscal year 2026 is the amount determined by the budget as the amount equivalent to the total of the expected revenue reductions due to the tax base special rules for fixed assets tax for that fiscal year in each prefecture and each municipality (referred to as the "total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls" in paragraph (4)).
令和三年度から令和八年度までの各年度分として交付すべき固定資産税減収補塡特別交付金の総額は、各道府県及び各市町村における当該年度の固定資産税の課税標準特例による減収見込額の合算額に相当する額として予算で定める額（第四項において「固定資産税減収補塡特別交付金総額」という。）とする。
The amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid to each prefecture for each fiscal year from fiscal year 2021 to fiscal year 2026 is the amount calculated, as provided by Order of the Ministry of Internal Affairs and Communications, as the amount equivalent to the revenue reduction due to the tax base special rules for fixed assets tax for that fiscal year in each prefecture.
令和三年度から令和八年度までの各年度分として各道府県に対して交付すべき固定資産税減収補塡特別交付金の額は、各道府県における当該年度の固定資産税の課税標準特例による減収額に相当する額として総務省令で定めるところにより算定した額とする。
The amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid to each municipality for each fiscal year from fiscal year 2021 to fiscal year 2026 is the amount calculated, as provided by Order of the Ministry of Internal Affairs and Communications, as the amount equivalent to the revenue reduction due to the tax base special rules for fixed assets tax for that fiscal year in each municipality.
令和三年度から令和八年度までの各年度分として各市町村に対して交付すべき固定資産税減収補塡特別交付金の額は、各市町村における当該年度の固定資産税の課税標準特例による減収額に相当する額として総務省令で定めるところにより算定した額とする。
Where there is a difference between the total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls and the total of the amounts of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls calculated for each prefecture and each municipality for that fiscal year pursuant to the provisions of the preceding two paragraphs, as provided by Order of the Ministry of Internal Affairs and Communications, that difference is to be apportioned by the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls of each prefecture and each municipality, and the amount equivalent to the apportioned amount is to be added to, or deducted from, the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls of that prefecture or that municipality, respectively.
固定資産税減収補塡特別交付金総額と、当該年度において前二項の規定により各道府県及び各市町村について算定した固定資産税減収補塡特別交付金の額の合算額との間に差額があるときは、総務省令で定めるところにより、その差額を各道府県及び各市町村の固定資産税減収補塡特別交付金の額で按分し、当該按分した額に相当する額をそれぞれ当該道府県又は当該市町村の固定資産税減収補塡特別交付金の額に加算し、又はこれから減額する。
tax base special rulemachine translation
「課税標準特例」
The special tax-base measures (課税標準の特例) of Article 63 of the supplementary provisions (附則), for fiscal 2021 fixed assets tax (固定資産税) and city planning tax (都市計画税) on business buildings and depreciable assets of small and medium-sized businesses, and of Article 64 of the supplementary provisions of the Local Tax Act as it stood before Articles 1 and 2 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021) amended it, for business assets, among them buildings and structures, that such businesses acquired as advanced equipment (先端設備等) under a certified advanced equipment introduction plan, which Articles 12 and 13 of that Act's supplementary provisions keep applying; the special grant (特別交付金) makes up the revenue they cost prefectures and municipalities.
Short name set inSupplementary Provisions, Article 65, paragraph (1)· applies only in this article and in Supplementary Provisions, Articles 66 and 67
special grant for compensating fixed assets tax revenue shortfallsmachine translation
「固定資産税減収補塡特別交付金」
A special grant paid in each of fiscal 2021 to 2026 to make up for the revenue lost through the special reductions of the fixed assets tax (固定資産税) base (課税標準特例).
Defined inSupplementary Provisions, Article 65, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 65, paragraph (4); and Supplementary Provisions, Article 66
total amount of the special grant for compensating fixed assets tax revenue shortfallsmachine translation
「固定資産税減収補塡特別交付金総額」
The total of the special grants to offset fixed assets tax revenue loss (固定資産税減収補塡特別交付金) for each of fiscal 2021 to 2026: an amount set in the budget equal to the sum of the expected revenue loss from the special tax base reductions in every prefecture and municipality for that year.
Short name set inSupplementary Provisions, Article 66, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 66, paragraph (4)