Supplementary Provisions, Article 20Review
第二十条（検討）
With regard to fixed assets tax and city planning tax for each fiscal year from fiscal year 1979 on imposed on farmland other than farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the New Act, further review is to be conducted taking into consideration the future state of farmland prices, the relationship with farm management, etc., and based on the results, necessary measures are to be taken.
新法附則第十九条の二第一項に規定する市街化区域農地以外の農地に対して課する昭和五十四年度以降の各年度分の固定資産税及び都市計画税については、今後における農地の価格の状況、農業経営との関連等を考慮して更に検討を加え、その結果に基づき、必要な措置が講ぜられるべきものとする。
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)
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)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 1976.
Short name set inSupplementary Provisions, Article 2, paragraph (1)