Supplementary Provisions, Article 62Special Provisions on Reduction, etc. of Real Property Acquisition Tax on the Acquisition of Existing Houses Not Meeting Earthquake Resistance Standards Relating to the Novel Coronavirus Disease, etc.
第六十二条（新型コロナウイルス感染症等に係る耐震基準不適合既存住宅の取得に対する不動産取得税の減額等の特例）
Where an individual who has acquired an existing house not meeting earthquake resistance standards prescribed in Article 73-24, paragraph (3) and has, by the day specified by Cabinet Order, concluded a contract for the seismic retrofit prescribed in Article 73-27-2, paragraph (1) of that existing house not meeting earthquake resistance standards is certified, as provided by Order of the Ministry of Internal Affairs and Communications, as having been unable, due to the impact of the novel coronavirus disease and measures to prevent its spread, to carry out that seismic retrofit and use that existing house not meeting earthquake resistance standards as the individual's residence within six months from the day of its acquisition, and has carried out that seismic retrofit and used that existing house not meeting earthquake resistance standards as the individual's residence by March 31, 2022 (limited to the case where the individual used that existing house not meeting earthquake resistance standards as the individual's residence within six months from the day of that seismic retrofit), with regard to the application of that paragraph, in that paragraph, "within six months from the day of acquiring that existing house not meeting earthquake resistance standards, carries out" is deemed to be replaced with "carries out", and "carries out seismic retrofitting on that existing house (meaning seismic retrofitting prescribed in Article 2, paragraph (2) of the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 123 of 1995), excluding partial removal and site preparation)" with "carries out seismic retrofitting on that existing house (meaning seismic retrofitting prescribed in Article 2, paragraph (2) of the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 123 of 1995), excluding partial removal and site preparation), within six months from the day of that seismic retrofitting of that dwelling,".
第七十三条の二十四第三項に規定する耐震基準不適合既存住宅を取得し、当該耐震基準不適合既存住宅の第七十三条の二十七の二第一項に規定する耐震改修に係る契約を政令で定める日までに締結している個人が、新型コロナウイルス感染症及びそのまん延防止のための措置の影響により当該耐震改修をして当該耐震基準不適合既存住宅をその取得の日から六月以内にその者の居住の用に供することができなかつたことにつき総務省令で定めるところにより証明がされた場合において、当該耐震改修をして当該耐震基準不適合既存住宅を令和四年三月三十一日までにその者の居住の用に供したとき（当該耐震基準不適合既存住宅を当該耐震改修の日から六月以内にその者の居住の用に供した場合に限る。）は、同項の規定の適用については、同項中「当該耐震基準不適合既存住宅を取得した日から六月以内に、当該」とあるのは「当該」と、「行い」とあるのは「行い、当該住宅の当該耐震改修の日から六月以内に」とする。
With regard to the application of Article 73-25, paragraph (1) and Article 73-27-2, paragraph (2) where the provisions of the preceding paragraph apply, the words set out in the middle column of the following table in the provisions set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.
| Article 73-25, paragraph (1) | within one year and six months, item (ii) of that paragraph | until a day within six months after the date of the seismic retrofit (meaning the seismic retrofit prescribed in Article 73-27-2, paragraph (1); the same applies hereinafter in this paragraph) of the existing house not meeting earthquake resistance standards on that land, paragraph (3), item (ii) of the preceding Article |
| within six months from | from the day of acquisition of that land until a day within six months after the date of the seismic retrofit of the existing house not meeting earthquake resistance standards on that land | |
| Article 73-27-2, paragraph (2) | within six months | until a day within six months after the date of the seismic retrofit under that paragraph |
前項の規定の適用がある場合における第七十三条の二十五第一項及び第七十三条の二十七の二第二項の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第七十三条の二十五第一項 | 一年六月以内、同項第二号 | 当該土地の上にある耐震基準不適合既存住宅の耐震改修（第七十三条の二十七の二第一項に規定する耐震改修をいう。以下この項において同じ。）の日後六月以内の日まで、前条第三項第二号 |
| から六月以内 | から当該土地の上にある耐震基準不適合既存住宅の耐震改修の日後六月以内の日まで | |
| 第七十三条の二十七の二第二項 | 六月以内 | 同項の耐震改修の日後六月以内の日まで |
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.
第六十三条（新型コロナウイルス感染症等に係る中小事業者等の家屋及び償却資産に対する固定資産税及び都市計画税の課税標準の特例）
The 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:
租税特別措置法第十条第八項第六号に規定する中小事業者又は同法第四十二条の四第十九項第七号に規定する中小企業者（以下この条において「中小事業者等」という。）（風俗営業等の規制及び業務の適正化等に関する法律（昭和二十三年法律第百二十二号）第二条第五項に規定する性風俗関連特殊営業を営む者を除く。次項において同じ。）が所有し、かつ、その事業の用に供する家屋（その減価償却額又は減価償却費が法人税法又は所得税法の規定による所得の計算上損金又は必要な経費に算入されるもの（これに類する家屋で法人税又は所得税を課されない者が所有するものを含む。）に限る。）及び償却資産（以下この条において「特例対象資産」という。）に対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、令和三年度分の固定資産税又は都市計画税に限り、当該特例対象資産に係る固定資産税又は都市計画税の課税標準となるべき価格に、次の各号に掲げる場合に応じ、当該各号に定める割合を乗じて得た額とする。
in the case where, due to the impact of the novel coronavirus disease and measures to prevent its spread, the business revenue ratio of the small and medium-sized business operator, etc. (meaning the ratio obtained by dividing the total revenue of the small and medium-sized business operator, etc. for any period of three consecutive months from February through October 2020 (meaning the total of the revenue from all businesses conducted by the small and medium-sized business operator, etc.; the same applies hereinafter in this item) by the total revenue of the small and medium-sized business operator, etc. for the period from the day one year before the first day of that period until the day on which three months have elapsed counted from that day; the same applies in the following item) is 50 percent or less: zero;
新型コロナウイルス感染症及びそのまん延防止のための措置の影響により当該中小事業者等の事業収入割合（令和二年二月から十月までの間における連続する三月の期間の当該中小事業者等の収入の合計額（当該中小事業者等が行う全ての事業に係る収入の合計額をいう。以下この号において同じ。）を当該期間の初日の一年前の日から起算して三月を経過する日までの期間の当該中小事業者等の収入の合計額で除して得た割合をいう。次号において同じ。）が百分の五十以下となる場合 零
in the case where, due to the impact of the novel coronavirus disease and measures to prevent its spread, the business revenue ratio of the small and medium-sized business operator, etc. is 70 percent or less (excluding the case listed in the preceding item): one-half.
新型コロナウイルス感染症及びそのまん延防止のための措置の影響により当該中小事業者等の事業収入割合が百分の七十以下となる場合（前号に掲げる場合を除く。） 二分の一
The 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).
Where 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.
Where 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.
第二項の規定により申告すべき事項について虚偽の申告をしたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
Where 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.
Supplementary Provisions, Article 64Special Provisions on Matters to Be Stated in the Tax Details Statement Relating to the Tax Base of Fixed Assets Tax
第六十四条（固定資産税の課税標準に係る課税明細書の記載事項の特例）
Where the provisions of the preceding Article apply, in Article 15-4 of the Supplementary Provisions, "Articles 15 through 15-3 of the Supplementary Provisions" is deemed to be replaced with "Articles 15 through 15-3 of the Supplementary Provisions or Article 63".
前条の規定の適用がある場合には、附則第十五条の四中「附則第十五条から第十五条の三まで」とあるのは、「附則第十五条から第十五条の三まで又は第六十三条」とする。
Supplementary Provisions, Article 64-2Special Provisions on Matters Registered in the Fixed Assets Tax Ledger
第六十四条の二（固定資産課税台帳の登録事項の特例）
Where the provisions of Article 63 of the Supplementary Provisions apply, in Article 15-5 of the Supplementary Provisions, "Articles 15 through 15-3-2 of the Supplementary Provisions" is deemed to be replaced with "Articles 15 through 15-3-2 of the Supplementary Provisions or Article 63".
附則第六十三条の規定の適用がある場合には、附則第十五条の五中「附則第十五条から第十五条の三の二まで」とあるのは、「附則第十五条から第十五条の三の二まで又は第六十三条」とする。
Supplementary Provisions, Article 65Payment of the Special Grant for Compensating Local Tax Revenue Shortfalls for Measures against the Novel Coronavirus Disease
第六十五条（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の交付）
In order to compensate for the revenue reductions of prefectures and municipalities (including a Tokyo Metropolis deemed to be a city under the latter part of Article 734, paragraph (1) and the latter part of Article 735, paragraph (1); the same applies hereinafter except in Article 70, paragraph (2) of the Supplementary Provisions) accompanying the decrease in revenue from fixed assets tax and city planning tax due to the special rules on the tax base (hereinafter in this Article through Article 67 of the Supplementary Provisions referred to as the "tax base special rules") under Article 63 of the Supplementary Provisions, Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021; hereinafter in this paragraph referred to as the "Local Tax Act Amendment Act"), for which the provisions then in force continue to govern pursuant to Article 12, paragraph (9) of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 2 of the Local Tax Act Amendment Act, for which the provisions then in force continue to govern pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, the national government is to pay to prefectures and municipalities, during the period from fiscal year 2021 to fiscal year 2026, the Special Grant for Compensating Local Tax Revenue Shortfalls for Measures against the Novel Coronavirus Disease (hereinafter referred to as the "special grant").
国は、固定資産税及び都市計画税の収入が附則第六十三条並びに地方税法等の一部を改正する法律（令和三年法律第七号。以下この項において「地方税法等改正法」という。）附則第十二条第九項の規定によりなお従前の例によることとされた地方税法等改正法第一条の規定による改正前の地方税法附則第六十四条及び地方税法等改正法附則第十三条第一項の規定によりなお従前の例によることとされた地方税法等改正法第二条の規定による改正前の地方税法附則第六十四条の規定による課税標準の特例（以下この条から附則第六十七条までにおいて「課税標準特例」という。）により減少することに伴う道府県及び市町村（第七百三十四条第一項後段及び第七百三十五条第一項後段の規定により市とみなされる都を含む。附則第七十条第二項を除き、以下同じ。）の減収を補塡するため、令和三年度から令和八年度までの間、道府県及び市町村に対して、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（以下「特別交付金」という。）を交付する。
The types of special grant are the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls (meaning the grant paid in each fiscal year from fiscal year 2021 to fiscal year 2026 to cover the revenue reduction due to the tax base special rules for fixed assets tax; the same applies in paragraph (4) and the following Article) and the Special Grant for Compensating City Planning Tax Revenue Shortfalls (meaning the grant paid in fiscal year 2021 to cover the revenue reduction due to the tax base special rules for city planning tax; the same applies hereinafter).
The total amount of special grants to be paid for each fiscal year from fiscal year 2021 to fiscal year 2026 is, for fiscal year 2021, the total of the total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls prescribed in paragraph (1) of the following Article for that fiscal year and the total amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls prescribed in Article 67, paragraph (1) of the Supplementary Provisions, and, for each fiscal year from fiscal year 2022 to fiscal year 2026, the total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls prescribed in paragraph (1) of the following Article for that fiscal year.
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特別交付金の総額は、令和三年度にあつては当該年度における次条第一項に規定する固定資産税減収補塡特別交付金総額及び附則第六十七条第一項に規定する都市計画税減収補塡特別交付金総額の合算額とし、令和四年度から令和八年度までの各年度にあつては当該年度における次条第一項に規定する固定資産税減収補塡特別交付金総額とする。
The amount of special grant to be paid to each prefecture or each municipality for each fiscal year from fiscal year 2021 to fiscal year 2026 is, for fiscal year 2021, the total of the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid for that fiscal year under paragraphs (2) through (4) of the following Article and the amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls to be paid under Article 67, paragraphs (2) and (3) of the Supplementary Provisions, and, for each fiscal year from fiscal year 2022 to fiscal year 2026, the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid for that fiscal year under paragraphs (2) through (4) of the following Article.
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又は各市町村に対して交付すべき特別交付金の額は、令和三年度にあつては当該年度における次条第二項から第四項までの規定により交付すべき固定資産税減収補塡特別交付金の額並びに附則第六十七条第二項及び第三項の規定により交付すべき都市計画税減収補塡特別交付金の額の合算額とし、令和四年度から令和八年度までの各年度にあつては当該年度における次条第二項から第四項までの規定により交付すべき固定資産税減収補塡特別交付金の額とする。
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。
Supplementary Provisions, Article 67Amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls
第六十七条（都市計画税減収補塡特別交付金の額）
The total amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls to be paid for fiscal year 2021 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 city planning tax for that fiscal year in each municipality (referred to as the "total amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls" in paragraph (3)).
令和三年度分として交付すべき都市計画税減収補塡特別交付金の総額は、各市町村における当該年度の都市計画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（第三項において「都市計画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 City Planning Tax Revenue Shortfalls to be paid to each municipality for fiscal year 2021 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 city planning tax for that fiscal year in each municipality.
令和三年度分として各市町村に対して交付すべき都市計画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都市計画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 City Planning Tax Revenue Shortfalls and the total of the amounts of the Special Grant for Compensating City Planning Tax Revenue Shortfalls calculated for each municipality for that fiscal year pursuant to the provisions of the preceding paragraph, 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 City Planning Tax Revenue Shortfalls of 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 City Planning Tax Revenue Shortfalls of that municipality, respectively.
都市計画税減収補塡特別交付金総額と、当該年度において前項の規定により各市町村について算定した都市計画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、その差額を各市町村の都市計画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市町村の都市計画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。
Supplementary Provisions, Article 68Timing of Calculation, etc. of the Special Grant
第六十八条（特別交付金の算定の時期等）
The Minister for Internal Affairs and Communications must determine, in March of each fiscal year from fiscal year 2021 to fiscal year 2026, the amount of the special grant to be paid to each prefecture or each municipality pursuant to the provisions of Article 65, paragraph (4) of the Supplementary Provisions, and notify that prefecture or that municipality of it.
総務大臣は、附則第六十五条第四項の規定により各道府県又は各市町村に交付すべき特別交付金の額を、令和三年度から令和八年度までの各年度の三月中に決定し、これを当該道府県又は当該市町村に通知しなければならない。
Supplementary Provisions, Article 69Timing of Payment of the Special Grant
第六十九条（特別交付金の交付時期）
The special grant is to be paid in March of each fiscal year from fiscal year 2021 to fiscal year 2026.
特別交付金は、令和三年度から令和八年度までの各年度の三月に交付する。
Supplementary Provisions, Article 70Submission, etc. of Materials Used for Calculating the Special Grant
第七十条（特別交付金の算定に用いる資料の提出等）
A prefectural governor must, as provided by Order of the Ministry of Internal Affairs and Communications, submit to the Minister for Internal Affairs and Communications the materials used for calculating the amount of the special grant of that prefecture.
道府県知事は、総務省令で定めるところにより、当該道府県の特別交付金の額の算定に用いる資料を総務大臣に提出しなければならない。
A mayor of a municipality must, as provided by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor the materials used for calculating the amount of the special grant of that municipality. In this case, the prefectural governor must examine those materials and send them to the Minister for Internal Affairs and Communications.
市町村長は、総務省令で定めるところにより、当該市町村の特別交付金の額の算定に用いる資料を道府県知事に提出しなければならない。この場合において、道府県知事は、当該資料を審査し、総務大臣に送付しなければならない。
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。
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)
novel coronavirus diseasemachine translation
「新型コロナウイルス感染症」
In Article 59, Article 62, paragraph 1 and Article 63, paragraph 1 of the supplementary provisions (附則), the infectious disease (COVID-19) caused by the betacoronavirus that the People's Republic of China reported to the World Health Organization in January 2020 as newly found to spread between people.
Defined inSupplementary Provisions, Article 59, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 62, paragraph (1); and Supplementary Provisions, Article 63, paragraph (1)
seismic retrofitmachine translation
「耐震改修」
A seismic retrofit (耐震改修) as defined in Article 73-27-2, paragraph 1: a seismic retrofit as the law on promoting the seismic retrofitting of buildings defines it, leaving out partial demolition and improvement of the site.
Defined inSupplementary Provisions, Article 62, paragraph (2)· applies only in this paragraph
small and medium-sized business operators, etc.machine translation
「中小事業者等」
A small and medium-sized business operator (中小事業者) as defined in Article 10, paragraph 8, item 6 of the Act on Special Measures Concerning Taxation, or a small and medium-sized enterprise (中小企業者) as defined in Article 42-4, paragraph 19, item 7 of that Act; for paragraphs 1 and 2 of Article 63, one running a sex-related special business (性風俗関連特殊営業) as defined in Article 2, paragraph 5 of the Act on Control and Improvement of Amusement Business is left out.
Short name set inSupplementary Provisions, Article 63, paragraph (1)· applies only in this article
assets eligible for the special measuremachine translation
「特例対象資産」
Houses and depreciable assets (償却資産) that a small and medium-sized business operator, etc. (中小事業者等) — other than one running a sex-related special business (性風俗関連特殊営業) under the Act on Control and Improvement of Amusement Business — owns and uses in its business, houses only where their depreciation counts as a deductible expense in computing income for corporation tax or income tax (or are similar houses of an owner not subject to those taxes); their fiscal 2021 fixed assets tax (固定資産税) and city planning tax (都市計画税) base is cut to nil or half where the COVID-19 pandemic and the measures against it reduced the operator's business revenue.
Short name set inSupplementary Provisions, Article 63, paragraph (1)· applies only in this article
business revenue ratiomachine translation
「事業収入割合」
For a small or medium-sized business operator, etc. (中小事業者等), its total revenue from all its businesses in any three consecutive months from February to October 2020, divided by its total revenue in the three months beginning one year before the first day of that period.
Defined inSupplementary Provisions, Article 63, paragraph (1), item (i)· applies only in this provision and in Supplementary Provisions, Article 63, paragraph (1), item (ii)
total revenue of the small and medium-sized business operator, etc. for the periodmachine translation
「期間の当該中小事業者等の収入の合計額」
In Article 63, paragraph 1, item 1 of the supplementary provisions (附則), the total revenue from all the businesses a small and medium-sized business operator, etc. (中小事業者等) carries on over the period concerned, used to compare three consecutive months between February and October 2020 with the same months a year earlier.
Defined inSupplementary Provisions, Article 63, paragraph (1), item (i)· applies only in this item
Local Tax Act Amendment Actmachine translation
「地方税法等改正法」
Short name for the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021).
Short name set inSupplementary Provisions, Article 65, paragraph (1)· applies only in this paragraph
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)
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
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)
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)
total amount of the special grant for compensating city planning tax revenue shortfallsmachine translation
「都市計画税減収補塡特別交付金総額」
The total of the special grants for city planning tax revenue loss (都市計画税減収補塡特別交付金) for fiscal 2021: the amount the budget sets as the sum of each municipality's expected revenue loss from the tax base reductions (課税標準特例).
Short name set inSupplementary Provisions, Article 67, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 67, paragraph (3)
fine
罰金
A criminal punishment of paying money to the state, of 10,000 yen or more, or less where it is reduced (Penal Code, Article 15). It ranks below imprisonment (拘禁刑) and above penal detention (拘留) and a petty fine (科料) (Articles 9 and 10, paragraph (1)). A person who cannot pay it in full is held in a workhouse (労役場) for one day to two years, or up to three years where fines are imposed together, a period set when the sentence is passed (Article 18, paragraphs (1), (3) and (4)); not within thirty days of the sentence becoming final without the person's consent (paragraph (5)). If it is not enforced for three years after the sentence becomes final, the person is released from it by prescription (Articles 31 and 32, item (v)); the three years do not run while its execution is suspended under law or the person is abroad, and an act of execution interrupts them (Articles 33 and 34, paragraph (2)).
Written by AI using Penal Code, Arts. 9, 10, 15, 18, 31 to 34 as a reference.
imprisonment
拘禁刑
The punishment of being held in a penal institution (刑事施設), for life or for a fixed term of one month to twenty years (Penal Code, Article 12, paragraphs (1) and (2)); a fixed term can be raised to thirty years where the punishment is aggravated, or cut below one month where it is reduced (Article 14, paragraph (2)). To help the person reform and rehabilitate, they may be made to do work or given guidance (Article 12, paragraph (3)). It ranks below the death penalty and above a fine (罰金) among the principal punishments (Articles 9 and 10, paragraph (1)). It replaced imprisonment with work (懲役) and imprisonment without work (禁錮) when the Act Partially Amending the Penal Code, etc. (Act No. 67 of 2022) came into force (Act No. 67 of 2022, Article 2), and a person sentenced to either is treated, for the rules on a person's qualifications, as sentenced to imprisonment for the same term (Act No. 68 of 2022, Article 443, paragraph (1)).
Written by AI using Penal Code, Arts. 9, 10, 12, 14, Act No. 67 of 2022, Art. 2 and Act No. 68 of 2022, Art. 443 as a reference.