Supplementary Provisions, Article 23Special Provisions on Application of the Tax-Exemption Threshold and on Statements in Tax Notices
第二十三条（免税点の適用及び納税通知書の記載に関する特例）
Solely for fixed assets tax for each fiscal year on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies or on farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions applies; the same applies hereinafter in this Article), the amount that is to be the tax base of fixed assets tax prescribed in Article 351 and the value of land prescribed in Article 364, paragraph (2) are to be, for building land, etc. to which Article 18 of the Supplementary Provisions applies (hereinafter referred to as "building land, etc. subject to adjustment"), farmland to which Article 19, paragraph (1) of the Supplementary Provisions applies (hereinafter referred to as "farmland subject to adjustment") or farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions applies (hereinafter referred to as "farmland in an urbanization promotion area subject to adjustment"), the amount that is to be the tax base of fixed assets tax for the relevant fiscal year prescribed in those provisions, and for farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies, the amount that is to be the tax base for that fiscal year prescribed in paragraph (1) of that Article (including as applied mutatis mutandis in paragraph (3) of that Article).
附則第十八条、第十九条第一項若しくは第十九条の四の規定の適用を受ける土地又は附則第十九条の三の規定の適用を受ける市街化区域農地（附則第十九条の四の規定の適用を受ける市街化区域農地を除く。以下この条において同じ。）に係る各年度分の固定資産税に限り、第三百五十一条に規定する固定資産税の課税標準となるべき額及び第三百六十四条第二項に規定する土地の価額は、附則第十八条の規定の適用を受ける宅地等（以下「調整対象宅地等」という。）、附則第十九条第一項の規定の適用を受ける農地（以下「調整対象農地」という。）又は附則第十九条の四の規定の適用を受ける市街化区域農地（以下「調整対象市街化区域農地」という。）についてはこれらの規定に規定する当該年度分の固定資産税の課税標準となるべき額によるものとし、附則第十九条の三の規定の適用を受ける市街化区域農地については同条第一項（同条第三項において準用する場合を含む。）に規定するその年度分の課税標準となるべき額によるものとする。
Supplementary Provisions, Article 24Special Provisions on Reassessment of Assessed Amounts Based on Revision of the Price, etc. of Fixed Assets
第二十四条（固定資産の価格等の修正に基づく賦課額の更正の特例）
Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies, the provisions of Article 420 or Article 435, paragraph (2) do not apply to building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area subject to adjustment, except where, as a result of a revision of the price, etc. registered in the land tax ledgers, etc. made pursuant to Article 419, paragraph (2) or Article 435, paragraph (1), that building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area subject to adjustment comes to be no longer subject to Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions, or where there is a change in the adjusted fixed assets tax amount for building land, etc., the frozen fixed assets tax amount for commercial land, etc., the adjusted fixed assets tax amount for commercial land, etc., the adjusted fixed assets tax amount for farmland or the adjusted fixed assets tax on farmland in an urbanization promotion area pertaining to that building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area subject to adjustment.
附則第十八条、第十九条第一項又は第十九条の四の規定の適用を受ける土地に係る令和六年度から令和八年度までの各年度分の固定資産税に限り、第四百二十条又は第四百三十五条第二項の規定は、調整対象宅地等、調整対象農地又は調整対象市街化区域農地については、第四百十九条第二項又は第四百三十五条第一項の規定によつて土地課税台帳等に登録された価格等の修正が行われたことにより、当該調整対象宅地等、調整対象農地若しくは調整対象市街化区域農地が附則第十八条、第十九条第一項若しくは第十九条の四の規定の適用を受けないこととなる場合又は当該調整対象宅地等、調整対象農地若しくは調整対象市街化区域農地に係る宅地等調整固定資産税額、商業地等据置固定資産税額、商業地等調整固定資産税額、農地調整固定資産税額若しくは市街化区域農地調整固定資産税額に変動がある場合を除き、適用しない。
Supplementary Provisions, Article 25Special Provisions on City Planning Tax for Each Fiscal Year from Fiscal 2024 through Fiscal 2026 Imposed on Building Land, etc.
第二十五条（宅地等に対して課する令和六年度から令和八年度までの各年度分の都市計画税の特例）
The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. is, where the city planning tax amount for that fiscal year on that building land, etc. exceeds the city planning tax amount in the case where the amount obtained by adding, to the tax base of city planning tax for the previous fiscal year pertaining to city planning tax for that fiscal year on that building land, etc., the amount obtained by multiplying by 5/100 the price that is to be the tax base of city planning tax for that fiscal year on that building land, etc. (where that building land, etc. is building land, etc. to which Article 702-3 applies for city planning tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article; the same applies hereinafter in this Article) (where that building land, etc. is building land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that building land, etc. (hereinafter in this Article, Article 27-4 and Article 27-4-2, paragraph (1) of the Supplementary Provisions referred to as the "adjusted city planning tax on building land, etc."), that adjusted city planning tax on building land, etc.
宅地等に係る令和六年度から令和八年度までの各年度分の都市計画税の額は、当該宅地等に係る当該年度分の都市計画税額が、当該宅地等の当該年度分の都市計画税に係る前年度分の都市計画税の課税標準額に、当該宅地等に係る当該年度分の都市計画税の課税標準となるべき価格（当該宅地等が当該年度分の都市計画税について第七百二条の三の規定の適用を受ける宅地等であるときは、当該価格に同条に定める率を乗じて得た額。以下この条において同じ。）に百分の五を乗じて得た額を加算した額（当該宅地等が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）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宅地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該宅地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（以下この条、附則第二十七条の四及び第二十七条の四の二第一項において「宅地等調整都市計画税額」という。）を超える場合には、当該宅地等調整都市計画税額とする。
The adjusted city planning tax on building land, etc. for each fiscal year from fiscal 2024 through fiscal 2026 on commercial land, etc. to which the preceding paragraph applies is, notwithstanding the preceding paragraph, where that adjusted city planning tax on building land, etc. exceeds the city planning tax amount in the case where the amount obtained by multiplying by 6/10 the price that is to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that commercial land, etc., that city planning tax amount.
前項の規定の適用を受ける商業地等に係る令和六年度から令和八年度までの各年度分の宅地等調整都市計画税額は、当該宅地等調整都市計画税額が、当該商業地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の六を乗じて得た額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）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商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額を超える場合には、前項の規定にかかわらず、当該都市計画税額とする。
The adjusted city planning tax on building land, etc. for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. to which paragraph (1) applies is, notwithstanding paragraph (1), where that adjusted city planning tax on building land, etc. is less than the city planning tax amount in the case where the amount obtained by multiplying by 2/10 the price that is to be the tax base of city planning tax for that fiscal year on that building land, etc. (where that building land, etc. is building land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that building land, etc., that city planning tax amount.
第一項の規定の適用を受ける宅地等に係る令和六年度から令和八年度までの各年度分の宅地等調整都市計画税額は、当該宅地等調整都市計画税額が、当該宅地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の二を乗じて得た額（当該宅地等が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）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宅地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該宅地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額に満たない場合には、第一項の規定にかかわらず、当該都市計画税額とする。
The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on commercial land, etc. whose burden level for the relevant fiscal year is 0.6 or more and 0.7 or less is, notwithstanding paragraph (1), the city planning tax amount in the case where the tax base of city planning tax for the previous fiscal year pertaining to city planning tax for that fiscal year on that commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that tax base by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (referred to as the "frozen city planning tax amount for commercial land, etc." in Article 27-4 and Article 27-4-2, paragraph (1) of the Supplementary Provisions).
商業地等のうち当該商業地等の当該年度の負担水準が〇・六以上〇・七以下のものに係る令和六年度から令和八年度までの各年度分の都市計画税の額は、第一項の規定にかかわらず、当該商業地等の当該年度分の都市計画税に係る前年度分の都市計画税の課税標準額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）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商業地等であるときは、当該課税標準額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（附則第二十七条の四及び第二十七条の四の二第一項において「商業地等据置都市計画税額」という。）とする。
The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on commercial land, etc. whose burden level for the relevant fiscal year exceeds 0.7 is, notwithstanding paragraph (1), the city planning tax amount in the case where the amount obtained by multiplying by 7/10 the price that is to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (referred to as the "adjusted city planning tax amount for commercial land, etc." in Article 27-4 and Article 27-4-2, paragraph (1) of the Supplementary Provisions).
商業地等のうち当該商業地等の当該年度の負担水準が〇・七を超えるものに係る令和六年度から令和八年度までの各年度分の都市計画税の額は、第一項の規定にかかわらず、当該商業地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の七を乗じて得た額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）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商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（附則第二十七条の四及び第二十七条の四の二第一項において「商業地等調整都市計画税額」という。）とする。
The provisions of Article 18, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of city planning tax for the previous fiscal year in paragraphs (1) and (4). In this case, in paragraph (6) of that Article, the phrase "paragraphs (1) and (4)" is deemed to be replaced with "Article 25, paragraphs (1) and (4) of the Supplementary Provisions", and the phrase "previous fiscal year's fixed assets tax" is deemed to be replaced with "previous fiscal year's city planning tax".
Supplementary Provisions, Article 25-2
第二十五条の二
No English for this paragraph yet.
削除
land tax ledgers, etc.machine translation
「土地課税台帳等」
The land tax ledger (土地課税台帳) or the supplementary land tax ledger (土地補充課税台帳), in which the value of land for fixed assets tax (固定資産税) is entered.
Short name set inArticle 349, paragraph (1)
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)
adjusted fixed assets tax amount for building land, etc.machine translation
「宅地等調整固定資産税額」
For building land, etc. (宅地等) in each fiscal year from 2024 to 2026, the fixed assets tax (固定資産税) that would be due if its tax base were the previous year's tax base plus 5 percent of this year's value, with the special rates that apply to the land; where the tax otherwise due is higher, the tax is this amount.
Short name set inSupplementary Provisions, Article 18, paragraph (1)
frozen fixed assets tax amount for commercial land, etc.machine translation
「商業地等据置固定資産税額」
For commercial land, etc. (商業地等) whose burden level (負担水準) for the year is from 0.6 to 0.7, the fixed assets tax (固定資産税) for each of fiscal 2024 to 2026 worked out by taking the previous year's fixed assets tax tax base (multiplied by any special rate that applies) as that year's tax base.
Short name set inSupplementary Provisions, Article 18, paragraph (4)
adjusted fixed assets tax amount for commercial land, etc.machine translation
「商業地等調整固定資産税額」
For commercial land, etc. (商業地等) whose burden level (負担水準) for the year is over 0.7, the fixed assets tax (固定資産税) for each of fiscal 2024 to 2026 worked out on a tax base of 70 per cent of the land's value (multiplied by any special rate that applies).
Short name set inSupplementary Provisions, Article 18, paragraph (5)
adjusted fixed assets tax amount for farmlandmachine translation
「農地調整固定資産税額」
The fixed assets tax (固定資産税) on farmland (農地) computed with a tax base equal to its previous-year tax base multiplied by a burden adjustment rate (負担調整率) of 1.025 to 1.1 set by its burden level (負担水準); for fiscal 2024 to 2026 the year's tax on farmland may not exceed it.
Short name set inSupplementary Provisions, Article 19, paragraph (1)
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)
adjusted fixed assets tax on farmland in an urbanization promotion areamachine translation
「市街化区域農地調整固定資産税額」
For farmland in an urbanization promotion area (市街化区域農地) in each fiscal year from 2024 to 2026, the fixed assets tax (固定資産税) that would be due if its tax base were the previous year's tax base plus 5 percent of one third of this year's value, with the special rates that apply to the land; where the tax worked out under Article 19-3 of the supplementary provisions (附則) is higher, the tax is this amount.
Short name set inSupplementary Provisions, Article 19-4, 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 in an urbanization promotion area subject to adjustmentmachine translation
「調整対象市街化区域農地」
Farmland in an urbanization promotion area (市街化区域農地) to which Article 19-4 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)
adjusted city planning tax on building land, etc.machine translation
「宅地等調整都市計画税額」
For building land, etc. (宅地等) in each fiscal year from 2024 to 2026, the city planning tax (都市計画税) that would be due if its tax base were the previous year's tax base plus 5 percent of this year's value, with the special rates that apply to the land; where the tax otherwise due is higher, the tax is this amount.
Short name set inSupplementary Provisions, Article 25, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 27-4; and Supplementary Provisions, Article 27-4-2, paragraph (1)
frozen city planning tax amount for commercial land, etc.machine translation
「商業地等据置都市計画税額」
For commercial land, etc. (商業地等) whose burden level (負担水準) for the year is from 0.6 to 0.7, the city planning tax (都市計画税) for each of fiscal 2024 to 2026 worked out by taking the previous year's city planning tax tax base (multiplied by any special rate that applies) as that year's tax base.
Short name set inSupplementary Provisions, Article 25, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 27-4; and Supplementary Provisions, Article 27-4-2, paragraph (1)
adjusted city planning tax amount for commercial land, etc.machine translation
「商業地等調整都市計画税額」
For commercial land, etc. (商業地等) whose burden level (負担水準) for the year is over 0.7, the city planning tax (都市計画税) for each of fiscal 2024 to 2026 worked out on a tax base of 70 per cent of the land's value (multiplied by any special rate that applies).
Short name set inSupplementary Provisions, Article 25, paragraph (5)· applies only in this provision and in Supplementary Provisions, Article 27-4; and Supplementary Provisions, Article 27-4-2, paragraph (1)