Supplementary Provisions, Article 18-3
第十八条の三
With regard to fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for building land, etc. set forth in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions that falls, on the assessment date for each such fiscal year, under the building land, etc. set forth in the left-hand column of the following table (excluding building land, etc. subject to the application of paragraph (3)) and that, on the assessment date for the fiscal year preceding each such fiscal year, fell under the building land, etc. set forth in the right-hand column of that table (hereinafter in this paragraph referred to as "change-of-use building land, etc."), the prior-year tax base prescribed in Article 17, item (vi) of the Supplementary Provisions is, notwithstanding sub-item (a) of that item, the amount obtained by multiplying the price that formed the basis of the tax base for fixed assets tax for the fiscal year preceding each such fiscal year for that change-of-use building land, etc. by the figure obtained by dividing the total amount of the previous year's tax base of specified-use land for land that, on the assessment date for the fiscal year preceding each such fiscal year, fell under the building land, etc. set forth in the left-hand column of the table under which that change-of-use building land, etc. fell on the assessment date for each such fiscal year and that was subject to fixed assets tax in that preceding fiscal year (hereinafter in this paragraph and the following paragraph referred to as "specified-use building land, etc."), and was located within the municipality on the assessment date for that preceding fiscal year, by the total amount of the price that formed the basis of the tax base for fixed assets tax for that preceding fiscal year for that specified-use building land, etc. that was located within the municipality on the assessment date for that preceding fiscal year.
| small-scale residential land (meaning small-scale residential land prescribed in Article 349-3-2, paragraph (2); the same applies hereinafter) | building land, etc. other than small-scale residential land, or building land, etc. having both a part that is small-scale residential land and a part that is other than small-scale residential land |
| general residential land (meaning residential land other than small-scale residential land; the same applies hereinafter) | building land, etc. other than general residential land, or building land, etc. having both a part that is general residential land and a part that is other than general residential land |
| non-residential building land, etc. (meaning building land, etc. other than residential land; the same applies hereinafter) | building land, etc. other than non-residential building land, etc., or building land, etc. having both a part that is non-residential building land, etc. and a part that is other than non-residential building land, etc. |
附則第十八条第六項第一号から第三号までに掲げる宅地等で令和六年度から令和八年度までの各年度に係る賦課期日において次の表の上欄に掲げる宅地等に該当するもの（第三項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、附則第十七条第六号に規定する前年度課税標準額は、同号イの規定にかかわらず、当該用途変更宅地等に係る当該各年度の前年度分の固定資産税の課税標準の基礎となつた価格に、当該用途変更宅地等が当該各年度に係る賦課期日において該当した同表の上欄に掲げる宅地等に当該各年度の前年度に係る賦課期日において該当した土地のうち同年度において固定資産税を課されたもの（以下この項及び次項において「特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る特定用途前年度課税標準額の総額を当該特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額とする。
| 小規模住宅用地（第三百四十九条の三の二第二項に規定する小規模住宅用地をいう。以下同じ。） | 小規模住宅用地以外の宅地等又は小規模住宅用地である部分及び小規模住宅用地以外である部分を併せ有する宅地等 |
| 一般住宅用地（住宅用地で小規模住宅用地以外のものをいう。以下同じ。） | 一般住宅用地以外の宅地等又は一般住宅用地である部分及び一般住宅用地以外である部分を併せ有する宅地等 |
| 非住宅用宅地等（住宅用地以外の宅地等をいう。以下同じ。） | 非住宅用宅地等以外の宅地等又は非住宅用宅地等である部分及び非住宅用宅地等以外である部分を併せ有する宅地等 |
The "previous year's tax base of specified-use land" in the preceding paragraph means the amount specified in each of the following items according to the category of fiscal year set forth in that item.
前項の「特定用途前年度課税標準額」とは、次の各号に掲げる年度の区分に応じ、当該各号に定める額をいう。
Fiscal year 2024: the amount specified below according to the category of building land, etc. listed below:
令和六年度 次に掲げる宅地等の区分に応じ、それぞれ次に定める額
Specified-use building land, etc. other than the specified-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2023 for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article)
ロに掲げる特定用途宅地等以外の特定用途宅地等 当該特定用途宅地等に係る令和五年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同年度分の固定資産税について第三百四十九条の三の二の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
Specified-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment for fixed assets tax for fiscal 2023: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2024 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)
令和五年度分の固定資産税について令和六年改正前の地方税法附則第十八条の規定の適用を受ける特定用途宅地等 当該特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三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土地であるときは、当該額をこれらの規定に定める率で除して得た額）
Fiscal 2025: the amount specified below according to the category of building land, etc. listed below:
令和七年度 次に掲げる宅地等の区分に応じ、それぞれ次に定める額
Specified-use building land, etc. other than the specified-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2024 for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article)
ロに掲げる特定用途宅地等以外の特定用途宅地等 当該特定用途宅地等に係る令和六年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同年度分の固定資産税について第三百四十九条の三の二の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
Specified-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for fiscal 2024: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)
令和六年度分の固定資産税について附則第十八条の規定の適用を受ける特定用途宅地等 当該特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三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土地であるときは、当該額をこれらの規定に定める率で除して得た額）
Fiscal 2026: the amount specified below according to the category of building land, etc. listed below:
令和八年度 次に掲げる宅地等の区分に応じ、それぞれ次に定める額
Specified-use building land, etc. other than the specified-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2025 for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article)
ロに掲げる特定用途宅地等以外の特定用途宅地等 当該特定用途宅地等に係る令和七年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同年度分の固定資産税について第三百四十九条の三の二の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
Specified-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for fiscal 2025: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)
令和七年度分の固定資産税について附則第十八条の規定の適用を受ける特定用途宅地等 当該特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三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土地であるときは、当該額をこれらの規定に定める率で除して得た額）
In the case of fiscal 2024 similar-use-changed building land, etc. (meaning building land, etc. set forth in Article 18, paragraph (6), item (ii) of the Supplementary Provisions that falls, on the assessment date for fiscal year 2024, under the building land, etc. set forth in the left-hand column of the table in paragraph (1), among which the similar land of that building land, etc. fell, on the assessment date for fiscal year 2023, under the building land, etc. set forth in the right-hand column of that table; hereinafter in this paragraph referred to as "fiscal 2024 similar-use-changed building land, etc."), building land, etc. set forth in Article 18, paragraph (6), item (iii) of the Supplementary Provisions that falls, on the assessment date for fiscal year 2025, under the building land, etc. set forth in the left-hand column of that table, among which the similar land of that building land, etc. fell, on the assessment date for fiscal year 2024, under the building land, etc. set forth in the right-hand column of that table (hereinafter in this paragraph referred to as "fiscal 2025 similar-use-changed building land, etc."), or building land, etc. set forth in Article 18, paragraph (6), item (iv) of the Supplementary Provisions that falls, on the assessment date for fiscal year 2026, under the building land, etc. set forth in the left-hand column of that table, among which the similar land of that building land, etc. fell, on the assessment date for fiscal year 2025, under the building land, etc. set forth in the right-hand column of that table (hereinafter in this paragraph referred to as "fiscal 2026 similar-use-changed building land, etc."), the comparison-based tax base prescribed in Article 17, item (vii) of the Supplementary Provisions is, notwithstanding that item, the amount set forth in item (i) for fixed assets tax for fiscal 2024 for fiscal 2024 similar-use-changed building land, etc., the amount set forth in item (ii) for fixed assets tax for fiscal 2025 for fiscal 2025 similar-use-changed building land, etc., and the amount set forth in item (iii) for fixed assets tax for fiscal 2026 for fiscal 2026 similar-use-changed building land, etc.
附則第十八条第六項第二号に掲げる宅地等で令和六年度に係る賦課期日において第一項の表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和五年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和六年度類似用途変更宅地等」という。）、同条第六項第三号に掲げる宅地等で令和七年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和六年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和七年度類似用途変更宅地等」という。）又は同条第六項第四号に掲げる宅地等で令和八年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和七年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和八年度類似用途変更宅地等」という。）に係る附則第十七条第七号に規定する比準課税標準額は、同号の規定にかかわらず、令和六年度類似用途変更宅地等に係る令和六年度分の固定資産税にあつては第一号に掲げる額、令和七年度類似用途変更宅地等に係る令和七年度分の固定資産税にあつては第二号に掲げる額、令和八年度類似用途変更宅地等に係る令和八年度分の固定資産税にあつては第三号に掲げる額とする。
The amount obtained by multiplying the price derived by comparison with the price that formed the basis of the tax base for fixed assets tax for fiscal 2023 for the similar land of that fiscal 2024 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2023 comparable tax base for land that, on the assessment date for fiscal year 2023, fell under the building land, etc. set forth in the left-hand column of the table in paragraph (1) under which that fiscal 2024 similar-use-changed building land, etc. fell on the assessment date for fiscal year 2024 and that was subject to fixed assets tax in that fiscal year (hereinafter in this item and item (i) of the following paragraph referred to as "fiscal 2023 comparable same-use building land, etc."), and was located within the municipality on the assessment date for that fiscal year, by the total amount of the price that formed the basis of the tax base for fixed assets tax for that fiscal year for that fiscal 2023 comparable same-use building land, etc. that was located within the municipality on the assessment date for that fiscal year
当該令和六年度類似用途変更宅地等の類似土地に係る令和五年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和六年度類似用途変更宅地等が令和六年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和五年度に係る賦課期日において該当した土地のうち同年度において固定資産税を課されたもの（以下この号及び次項第一号において「令和五年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和五年度類似課税標準額の総額を当該令和五年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額
The amount obtained by multiplying the price derived by comparison with the price that formed the basis of the tax base for fixed assets tax for fiscal 2024 for the similar land of that fiscal 2025 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2024 comparable tax base for land that, on the assessment date for fiscal year 2024, fell under the building land, etc. set forth in the left-hand column of the table in paragraph (1) under which that fiscal 2025 similar-use-changed building land, etc. fell on the assessment date for fiscal year 2025 and that was subject to fixed assets tax in that fiscal year (hereinafter in this item and item (ii) of the following paragraph referred to as "fiscal 2024 comparable same-use building land, etc."), and was located within the municipality on the assessment date for that fiscal year, by the total amount of the price that formed the basis of the tax base for fixed assets tax for that fiscal year for that fiscal 2024 comparable same-use building land, etc. that was located within the municipality on the assessment date for that fiscal year
当該令和七年度類似用途変更宅地等の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和七年度類似用途変更宅地等が令和七年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和六年度に係る賦課期日において該当した土地のうち同年度において固定資産税を課されたもの（以下この号及び次項第二号において「令和六年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和六年度類似課税標準額の総額を当該令和六年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額
The amount obtained by multiplying the price derived by comparison with the price that formed the basis of the tax base for fixed assets tax for fiscal 2025 for the similar land of that fiscal 2026 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2025 comparable tax base for land that, on the assessment date for fiscal year 2025, fell under the building land, etc. set forth in the left-hand column of the table in paragraph (1) under which that fiscal 2026 similar-use-changed building land, etc. fell on the assessment date for fiscal year 2026 and that was subject to fixed assets tax in that fiscal year (hereinafter in this item and item (iii) of the following paragraph referred to as "fiscal 2025 comparable same-use building land, etc."), and was located within the municipality on the assessment date for that fiscal year, by the total amount of the price that formed the basis of the tax base for fixed assets tax for that fiscal year for that fiscal 2025 comparable same-use building land, etc. that was located within the municipality on the assessment date for that fiscal year
当該令和八年度類似用途変更宅地等の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和八年度類似用途変更宅地等が令和八年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和七年度に係る賦課期日において該当した土地のうち同年度において固定資産税を課されたもの（以下この号及び次項第三号において「令和七年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和七年度類似課税標準額の総額を当該令和七年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額
In the preceding paragraph, the meanings of the terms set forth in the following items are as provided respectively in those items.
前項において、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
Fiscal 2023 comparable tax base: the amount specified below according to the category of building land, etc. listed below:
令和五年度類似課税標準額 次に掲げる宅地等の区分に応じ、それぞれ次に定める額
Fiscal 2023 comparable same-use building land, etc. other than the fiscal 2023 comparable same-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2023 for that fiscal 2023 comparable same-use building land, etc. (where that fiscal 2023 comparable same-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article)
ロに掲げる令和五年度類似特定用途宅地等以外の令和五年度類似特定用途宅地等 当該令和五年度類似特定用途宅地等に係る令和五年度分の固定資産税の課税標準の基礎となつた価格（当該令和五年度類似特定用途宅地等が同年度分の固定資産税について第三百四十九条の三の二の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
Fiscal 2023 comparable same-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment for fixed assets tax for fiscal 2023: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that fiscal 2023 comparable same-use building land, etc. (where that fiscal 2023 comparable same-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2024 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)
令和五年度分の固定資産税について令和六年改正前の地方税法附則第十八条の規定の適用を受ける令和五年度類似特定用途宅地等 当該令和五年度類似特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該令和五年度類似特定用途宅地等が同年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三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土地であるときは、当該額をこれらの規定に定める率で除して得た額）
Fiscal 2024 comparable tax base: the amount specified below according to the category of building land, etc. listed below:
令和六年度類似課税標準額 次に掲げる宅地等の区分に応じ、それぞれ次に定める額
Fiscal 2024 comparable same-use building land, etc. other than the fiscal 2024 comparable same-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2024 for that fiscal 2024 comparable same-use building land, etc. (where that fiscal 2024 comparable same-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article)
ロに掲げる令和六年度類似特定用途宅地等以外の令和六年度類似特定用途宅地等 当該令和六年度類似特定用途宅地等に係る令和六年度分の固定資産税の課税標準の基礎となつた価格（当該令和六年度類似特定用途宅地等が同年度分の固定資産税について第三百四十九条の三の二の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
Fiscal 2024 comparable same-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for fiscal 2024: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that fiscal 2024 comparable same-use building land, etc. (where that fiscal 2024 comparable same-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)
令和六年度分の固定資産税について附則第十八条の規定の適用を受ける令和六年度類似特定用途宅地等 当該令和六年度類似特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該令和六年度類似特定用途宅地等が同年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三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土地であるときは、当該額をこれらの規定に定める率で除して得た額）
Fiscal 2025 comparable tax base: the amount specified below according to the category of building land, etc. listed below:
令和七年度類似課税標準額 次に掲げる宅地等の区分に応じ、それぞれ次に定める額
Fiscal 2025 comparable same-use building land, etc. other than the fiscal 2025 comparable same-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2025 for that fiscal 2025 comparable same-use building land, etc. (where that fiscal 2025 comparable same-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article)
ロに掲げる令和七年度類似特定用途宅地等以外の令和七年度類似特定用途宅地等 当該令和七年度類似特定用途宅地等に係る令和七年度分の固定資産税の課税標準の基礎となつた価格（当該令和七年度類似特定用途宅地等が同年度分の固定資産税について第三百四十九条の三の二の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
Fiscal 2025 comparable same-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for fiscal 2025: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that fiscal 2025 comparable same-use building land, etc. (where that fiscal 2025 comparable same-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)
令和七年度分の固定資産税について附則第十八条の規定の適用を受ける令和七年度類似特定用途宅地等 当該令和七年度類似特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該令和七年度類似特定用途宅地等が同年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三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土地であるときは、当該額をこれらの規定に定める率で除して得た額）
With regard to the application of Article 17 and Article 18 of the Supplementary Provisions and the preceding paragraphs to fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for building land, etc. that has, on the assessment date for each such fiscal year, any two or more of a part that is small-scale residential land, a part that is general residential land and a part that is non-residential building land, etc., each of the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. is deemed to be one piece of building land, etc.
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
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)
prior-year tax basemachine translation
「前年度課税標準額」
For land existing on the previous fiscal year's assessment date (賦課期日), the tax base from that previous year: for fixed assets tax (固定資産税), the value on which the previous year's tax was based (multiplied by the special rate where one applied), or, for land under the burden-adjustment rules of Articles 18, 19 or 19-4 of the supplementary provisions (附則), the amount those rules set as the previous year's tax base; for city planning tax (都市計画税), the corresponding amounts under its own rules.
Defined inSupplementary Provisions, Article 17, paragraph (1), item (vi)· applies only in this article
Local Tax Act Before the 2025 Amendmentmachine translation
「令和七年改正前の地方税法」
The Local Tax Act as it stood before Article 1 of the Act Partially Amending the Local Tax Act and the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2025) amended it.
Short name set inSupplementary Provisions, Article 17, paragraph (1), item (vi), (a)
Local Tax Act Before the 2026 Amendmentmachine translation
「令和八年改正前の地方税法」
The Local Tax Act as it stood before Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026) amended it.
Short name set inSupplementary Provisions, Article 17, paragraph (1), item (vi), (a)
Local Tax Act Before the 2024 Amendmentmachine translation
「令和六年改正前の地方税法」
The Local Tax Act as it stood before Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024) amended it.
Short name set inSupplementary Provisions, Article 17, paragraph (1), item (vi), (a)
comparison-based tax basemachine translation
「比準課税標準額」
For a piece of land, its value as the base of fixed assets tax (固定資産税) for the fiscal year, multiplied by the ratio of the previous year's tax base (前年度課税標準額) of a similar piece of land that existed on the previous year's assessment date (類似土地) — for fixed assets tax or for city planning tax (都市計画税), as the case may be — to that similar land's value as the base of fixed assets tax for the year.
Defined inSupplementary Provisions, Article 17, paragraph (1), item (vii)· applies only in this article
table in paragraph (1)machine translation
「第一項の表」
In the table of Article 17-2, paragraph 4 of the supplementary provisions (附則), the table in paragraph 1 of that Article, which sorts land by the fiscal year and the price that may be revised by the revision standards (修正基準) where land prices have fallen, for fixed asset tax (固定資産税) of fiscal 2025 and 2026.
Short name set inSupplementary Provisions, Article 17-2, paragraph (4)
similar landmachine translation
「類似土地」
Land similar to a given piece of land that existed on the assessment date (賦課期日) of the fiscal year before the one concerned, whose tax base for that previous year is used to work out the comparable tax base (比準課税標準額) of the given land for the fixed asset tax (固定資産税) and the city planning tax (都市計画税).
Defined inSupplementary Provisions, Article 17-2, paragraph (5)
general residential landmachine translation
「一般住宅用地」
Residential land (住宅用地) other than small-scale residential land (小規模住宅用地).
Defined inSupplementary Provisions, Article 18-3, paragraph (1)
small-scale residential landmachine translation
「小規模住宅用地」
Small-scale residential land as Article 349-3-2, paragraph 2 defines it: residential land (住宅用地) of up to 200 square metres per dwelling on it.
Defined inSupplementary Provisions, Article 18-3, paragraph (1)
specified-use building land, etc.machine translation
「特定用途宅地等」
For the fixed asset tax (固定資産税) of fiscal 2024 to 2026, land that at the previous fiscal year's assessment date already belonged to the class — small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等) — into which a change-of-use building land, etc. (用途変更宅地等) has now moved, and was charged fixed asset tax that year; the ratio of the previous-year tax bases of such land in the municipality to their prices sets the previous-year tax base of the changed land.
Short name set inSupplementary Provisions, Article 18-3, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 18-3, paragraph (2)
change-of-use building land, etc.machine translation
「用途変更宅地等」
For the fixed asset tax (固定資産税) of fiscal 2024 to 2026, land of the kinds listed in Article 18, paragraph 6, items 1 to 3 of the supplementary provisions (附則) that is small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等) at the year's assessment date but at the previous year's was land of another class or partly of another class, other than land under paragraph 3 of Article 18-3; its previous-year tax base is its previous-year price multiplied by the ratio of tax bases to prices of the specified-use building land, etc. (特定用途宅地等) of its new class in the municipality.
Short name set inSupplementary Provisions, Article 18-3, paragraph (1)· applies only in this paragraph
non-residential building land, etc.machine translation
「非住宅用宅地等」
Building land, etc. (宅地等) other than residential land (住宅用地), as the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) defines it for the fixed asset tax (固定資産税).
Defined inSupplementary Provisions, Article 18-3, paragraph (1)
previous year's tax base of specified-use landmachine translation
「特定用途前年度課税標準額」
For the fixed asset tax (固定資産税) of fiscal 2024 to 2026, the previous fiscal year's tax base of a specified-use building land, etc. (特定用途宅地等), as Article 18-3, paragraph 2 of the supplementary provisions (附則) sets it for each year: the price on which that year's tax base was founded (multiplied by the rate of Article 349-3-2 where that article applied to it), or, for land taxed that year under Article 18 of the supplementary provisions, the tax base that article gave it (divided by the rate of Article 349-3 or Articles 15 to 15-3 of the supplementary provisions where one of them applied).
Defined inSupplementary Provisions, Article 18-3, paragraph (2)
fiscal 2025 similar-use-changed building land, etc.machine translation
「令和七年度類似用途変更宅地等」
Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) — land newly subject to tax in fiscal 2025 or whose land category changes (地目の変換等) that year — that on the fiscal 2025 assessment date (賦課期日) falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)), while its comparable land (類似土地) fell, on the fiscal 2024 assessment date, into the matching category in the right column of that table.
Short name set inSupplementary Provisions, Article 18-3, paragraph (3)· applies only in this paragraph
fiscal 2026 similar-use-changed building land, etc.machine translation
「令和八年度類似用途変更宅地等」
Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) — land newly subject to tax in fiscal 2026 or whose land category changes (地目の変換等) that year — that on the fiscal 2026 assessment date (賦課期日) falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)), while its comparable land (類似土地) fell, on the fiscal 2025 assessment date, into the matching category in the right column of that table.
Short name set inSupplementary Provisions, Article 18-3, paragraph (3)· applies only in this paragraph
fiscal 2024 similar-use-changed building land, etc.machine translation
「令和六年度類似用途変更宅地等」
Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) — land newly subject to tax in fiscal 2024 or whose land category changes (地目の変換等) that year — that on the fiscal 2024 assessment date (賦課期日) falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)), while its comparable land (類似土地) fell, on the fiscal 2023 assessment date, into the matching category in the right column of that table.
Short name set inSupplementary Provisions, Article 18-3, paragraph (3)· applies only in this paragraph
fiscal 2023 comparable same-use building land, etc.machine translation
「令和五年度類似特定用途宅地等」
Land that, on the fiscal 2023 assessment date (賦課期日), fell into the category of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) into which the fiscal 2024 similar-use-changed building land, etc. (類似用途変更宅地等) in question falls in fiscal 2024, and on which fixed assets tax (固定資産税) was levied in fiscal 2023.
Short name set inSupplementary Provisions, Article 18-3, paragraph (3), item (i)· applies only in this item and in Supplementary Provisions, Article 18-3, paragraph (4), item (i)
fiscal 2024 comparable same-use building land, etc.machine translation
「令和六年度類似特定用途宅地等」
Land that, on the fiscal 2024 assessment date (賦課期日), fell into the category of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) into which the fiscal 2025 similar-use-changed building land, etc. (類似用途変更宅地等) in question falls in fiscal 2025, and on which fixed assets tax (固定資産税) was levied in fiscal 2024.
Short name set inSupplementary Provisions, Article 18-3, paragraph (3), item (ii)· applies only in this item and in Supplementary Provisions, Article 18-3, paragraph (4), item (ii)
fiscal 2025 comparable same-use building land, etc.machine translation
「令和七年度類似特定用途宅地等」
Land that, on the fiscal 2025 assessment date (賦課期日), fell into the category of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) into which the fiscal 2026 similar-use-changed building land, etc. (類似用途変更宅地等) in question falls in fiscal 2026, and on which fixed assets tax (固定資産税) was levied in fiscal 2025.
Short name set inSupplementary Provisions, Article 18-3, paragraph (3), item (iii)· applies only in this item and in Supplementary Provisions, Article 18-3, paragraph (4), item (iii)
fiscal 2023 comparable tax basemachine translation
「令和五年度類似課税標準額」
For fiscal 2023 comparable same-use building land, etc. (令和五年度類似特定用途宅地等), its fiscal 2023 fixed assets tax (固定資産税) base price (multiplied by the rate of Article 349-3-2 where that applied), or, for land under Article 18 of the supplementary provisions (附則) of the Local Tax Act before the 2024 amendment (令和六年改正前の地方税法) that year, the tax base that Article gave it (divided back by the rate of Article 349-3 or Articles 15 to 15-3 of the supplementary provisions (附則) of that wording where those applied).
Defined inSupplementary Provisions, Article 18-3, paragraph (4), item (i)· applies only in this provision and in Supplementary Provisions, Article 18-3, paragraph (3)
fiscal 2024 comparable tax basemachine translation
「令和六年度類似課税標準額」
For fiscal 2024 comparable same-use building land, etc. (令和六年度類似特定用途宅地等), its fiscal 2024 fixed assets tax (固定資産税) base price (multiplied by the rate of Article 349-3-2 where that applied), or, for land under Article 18 of the supplementary provisions (附則) that year, the tax base that Article gave it (divided back by the rate of Article 349-3 of the Local Tax Act before the 2025 amendment (令和七年改正前の地方税法) or of Articles 15 to 15-3 of the supplementary provisions (附則) where those applied).
Defined inSupplementary Provisions, Article 18-3, paragraph (4), item (ii)· applies only in this provision and in Supplementary Provisions, Article 18-3, paragraph (3)
fiscal 2025 comparable tax basemachine translation
「令和七年度類似課税標準額」
For fiscal 2025 comparable same-use building land, etc. (令和七年度類似特定用途宅地等), its fiscal 2025 fixed assets tax (固定資産税) base price (multiplied by the rate of Article 349-3-2 where that applied), or, for land under Article 18 of the supplementary provisions (附則) that year, the tax base that Article gave it (divided back by the rate of Article 349-3 of the Local Tax Act before the 2026 amendment (令和八年改正前の地方税法) or of Articles 15 to 15-3 of the supplementary provisions (附則) where those applied).
Defined inSupplementary Provisions, Article 18-3, paragraph (4), item (iii)· applies only in this provision and in Supplementary Provisions, Article 18-3, paragraph (3)