Supplementary Provisions, Article 10
第十条
Solely for fixed assets tax for fiscal year 1982, with respect to fixed assets tax imposed on land subject to Article 18, paragraph (1), Article 19, paragraph (1), Article 19-3 or Article 19-4, paragraph (1) of the Supplementary Provisions of the New Act, the mayor of the municipality may, for the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparison-based tax base amount of that paragraph that have been entered in the land tax ledgers, etc. pursuant to that paragraph, the amounts specified in the items of paragraph (2) of that Article that have been entered in the land tax ledgers, etc. pursuant to that paragraph, and the amount to be the tax base for farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the New Act; the same applies hereinafter) subject to Article 19-3 of the Supplementary Provisions of the New Act that has been entered in the land tax ledgers, etc. pursuant to Article 28, paragraph (3) of the Supplementary Provisions of the New Act, substitute notification of those amounts to the owner of that land for the inspection of the fixed assets tax ledger under Article 415 of the New Act. In this case, for the application of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act to the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions of the New Act for that land, in Article 417, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act, the phrase "that the registration of the price, etc. of the fixed asset (including the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has not been made on or after the date when the fixed assets tax ledger was made available for inspection pursuant to Article 415, paragraph (1), or the registered price, etc." is deemed to be replaced with "the comparison-based tax base amount under that paragraph relating to that notification, on or after the date of giving notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions pursuant to Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 10 of 1982)", the phrase "price or comparison-based tax base amount under that paragraph" is deemed to be replaced with "comparison-based tax base amount under that paragraph", and the phrase "the price, etc." is deemed to be replaced with "the comparison-based tax base amount under that paragraph", and in Article 432, paragraph (1) of the New Act, the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) to 10 days after its last day, or under Article 417, paragraph (1)" is deemed to be replaced with "the date of receiving notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions pursuant to Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located, or Article 417, paragraph (1) as applied with terms replaced pursuant to Article 10, paragraph (1) of the Supplementary Provisions of that Act".
昭和五十七年度分の固定資産税に限り、新法附則第十八条第一項、第十九条第一項、第十九条の三又は第十九条の四第一項の規定の適用を受ける土地に対して課する固定資産税については、市町村長は、新法附則第二十八条第一項の規定により土地課税台帳等に登録された同項各号に定める額及び同項の比準課税標準額、同条第二項の規定により土地課税台帳等に登録された同項各号に定める額並びに同条第三項の規定により土地課税台帳等に登録された新法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（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をいう。以下同じ。）に係る課税標準となるべき額については、これらの額を当該土地の所有者に通知することにより新法第四百十五条の規定による固定資産課税台帳の縦覧に代えることができる。この場合において、当該土地の新法附則第二十八条第一項の比準課税標準額に係る新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項及び新法第四百三十二条第一項の規定の適用については、新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項中「第四百十五条第一項の規定によつて固定資産課税台帳を縦覧に供した日以後において固定資産の価格等（附則第二十八条第一項の比準課税標準額を含む。以下本項において同じ。）の登録がなされていないこと又は登録された価格等」とあるのは「地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和五十七年法律第十号）附則第十条第一項の規定による附則第二十八条第一項の比準課税標準額の通知をした日以後において当該通知に係る同項の比準課税標準額」と、「価格若しくは同項の比準課税標準額」とあるのは「同項の比準課税標準額」と、「価格等を」とあるのは「同項の比準課税標準額を」と、新法第四百三十二条第一項中「第四百十五条第一項（第四百十九条第三項の場合を含む。）の縦覧期間の初日からその末日後十日までの間において、又は第四百十七条第一項」とあるのは「地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律附則第十条第一項の規定による附則第二十八条第一項の比準課税標準額の通知を受けた日又は同法附則第十条第一項の規定により読み替えて適用される第四百十七条第一項」とする。
Solely for fixed assets tax for fiscal year 1982, with respect to fixed assets tax imposed on farmland in an urbanization promotion area subject to Article 19-4, paragraph (1) of the Supplementary Provisions of the New Act, when the mayor of the municipality delivers a tax notice to the taxpayer pursuant to Article 364, paragraph (7) of the New Act, the mayor is to send together with it a document stating an outline of the method of calculating the amount of fixed assets tax imposed on that farmland in an urbanization promotion area.
昭和五十七年度分の固定資産税に限り、新法附則第十九条の四第一項の規定の適用を受ける市街化区域農地に対して課する固定資産税については、市町村長は、新法第三百六十四条第七項の規定により納税者に納税通知書を交付する場合には、当該市街化区域農地に対して課する固定資産税の額の算定方法の概要を記載した文書を併せて送付するものとする。
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
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)
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 10 of 1982.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
farmland in an urbanization promotion areamachine translation
「市街化区域農地」
Farmland in an urbanization promotion area as defined in Article 19-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 10 of 1982.
Defined inSupplementary Provisions, Article 10, paragraph (1)