Supplementary Provisions, Article 71Use of the Special Grant
第七十一条（特別交付金の使途）
A municipality is to apply, of the amount of the special grant received, the amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls to the expenses prescribed in Article 702, paragraph (1).
市町村は、交付を受けた特別交付金の額のうち都市計画税減収補塡特別交付金の額を、第七百二条第一項に規定する費用に充てるものとする。
special grantmachine translation
「特別交付金」
The special grant compensating local governments for local tax revenue lost to COVID-19 measures (新型コロナウイルス感染症対策地方税減収補塡特別交付金), which the national government pays prefectures and municipalities from fiscal 2021 to fiscal 2026 to make up for the fixed assets tax (固定資産税) and city planning tax (都市計画税) revenue they lose through the tax base special measures of Article 63 of the supplementary provisions (附則) and of Article 64 of the supplementary provisions as Act No. 7 of 2021 kept it in force.
Short name set inSupplementary Provisions, Article 65, paragraph (1)
special grant for compensating city planning tax revenue shortfallsmachine translation
「都市計画税減収補塡特別交付金」
A special grant the national government paid municipalities in fiscal 2021 to make up for the city planning tax (都市計画税) revenue lost to the COVID-19 tax base reductions (課税標準特例).
Defined inSupplementary Provisions, Article 65, paragraph (2)