Supplementary Provisions, Article 14
第十四条
For fixed assets tax for the fiscal years, among the fiscal years from fiscal year 1997 through fiscal year 1999, for which Article 19-4, paragraph (1) of the Supplementary Provisions of the New Act newly comes to apply, with regard to farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the Former Act located on the assessment date for fiscal year 1996 (hereinafter simply referred to as "farmland in an urbanization promotion area") that was subject to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including the case where applied mutatis mutandis pursuant to paragraph (3) of that Article) with respect to fixed assets tax for the same fiscal year (including land deemed under Article 19-3, paragraph (2) of the Supplementary Provisions of the Former Act to have been located as farmland in an urbanization promotion area on the assessment date for the same fiscal year, and land deemed under paragraph (2) of that Article as applied mutatis mutandis pursuant to paragraph (3) of that Article to have been located as farmland in an urbanization promotion area on the assessment date for the fiscal year in which the urbanization promotion area was designated, that was subject to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act with respect to fixed assets tax for the same fiscal year; hereinafter referred to as "fiscal 1996 reduced-rate farmland in an urbanization promotion area" in this Article and the following Article) and that was not subject to Article 19-4, paragraph (1) of the Supplementary Provisions of the Former Act with respect to fixed assets tax for the same fiscal year, the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (a) of the Supplementary Provisions of the New Act, the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the previous fiscal year of that fiscal year (where that land is land subject to Article 17-2, paragraph (1) or (3) of the Supplementary Provisions of the Former Act with respect to fixed assets tax for fiscal year 1996, and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the same fiscal year for that land by the rate specified in the relevant item of Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act applied in the same fiscal year (where the land is subject to Article 17-2, paragraph (3) of the Supplementary Provisions of the Former Act, the figure obtained by multiplying that rate by the rate specified in the relevant item of Article 17-2, paragraph (3) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (3) of the Supplementary Provisions of the Former Act) (hereinafter referred to as the "fiscal 1996 price after the fixed assets tax special rule" in this paragraph), the fiscal 1996 price after the fixed assets tax special rule) by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act for fiscal year 1997, or by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act for fiscal year 1998 or fiscal year 1999.
平成八年度に係る賦課期日において所在する旧法附則第十九条の二第一項に規定する市街化区域農地（以下「市街化区域農地」という。）で同年度分の固定資産税について旧法附則第十九条の三第一項ただし書（同条第三項において準用する場合を含む。）の規定の適用を受けたもの（同条第二項の規定により同年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地又は同条第三項において準用する同条第二項の規定により市街化区域設定年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地で同年度分の固定資産税について同条第一項ただし書の規定の適用を受けたものを含む。以下この条及び次条において「平成八年度軽減適用市街化区域農地」という。）であって同年度分の固定資産税について旧法附則第十九条の四第一項の規定の適用を受けないものに係る平成九年度から平成十一年度までの各年度のうち新たに新法附則第十九条の四第一項の規定の適用を受けることとなる年度分の固定資産税に限り、新法附則第十七条第四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、当該年度の前年度分の固定資産税の課税標準の基礎となった価格（当該土地が平成八年度分の固定資産税について旧法附則第十七条の二第一項又は第三項の規定の適用を受ける土地であり、かつ、当該価格が当該土地に係る同年度分の固定資産税の課税標準の基礎となった価格に同年度において適用された同条第一項各号に掲げる区分に応じ当該各号に定める率（同条第三項の規定の適用を受ける土地であるときは当該率に同項各号に掲げる区分に応じ当該各号に定める率を乗じて得た数値）を乗じて得た額（以下この項において「平成八年度固定資産税特例適用後価格」という。）を超える場合にあっては、平成八年度固定資産税特例適用後価格）に平成九年度においては旧法附則第十九条の三第一項本文に定める率を、平成十年度又は平成十一年度においては新法附則第十九条の三第一項本文に定める率を乗じて得た額とする。
With regard to city planning tax for the fiscal years, among the fiscal years from fiscal year 1997 through fiscal year 1999, for which Article 27-2, paragraph (1) of the Supplementary Provisions of the New Act newly comes to apply, for fiscal 1996 reduced-rate farmland in an urbanization promotion area that was not subject to Article 27-2, paragraph (1) of the Supplementary Provisions of the Former Act with respect to city planning tax for fiscal year 1996 (referred to as "fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule" in the following Article), the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (b) of the Supplementary Provisions of the New Act, the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the previous fiscal year of that fiscal year (where that land is land subject to Article 17-2, paragraph (2) or (4) of the Supplementary Provisions of the Former Act with respect to city planning tax for fiscal year 1996, and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the same fiscal year for that land by the rate specified in the relevant item of Article 17-2, paragraph (2) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (2) of the Supplementary Provisions of the Former Act applied in the same fiscal year (where the land is subject to Article 17-2, paragraph (4) of the Supplementary Provisions of the Former Act, the figure obtained by multiplying that rate by the rate specified in the relevant item of Article 17-2, paragraph (4) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (4) of the Supplementary Provisions of the Former Act) (hereinafter referred to as the "fiscal 1996 price after the city planning tax special rule" in this paragraph), the fiscal 1996 price after the city planning tax special rule) by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act as replaced pursuant to Article 27 of the Supplementary Provisions of the Former Act for fiscal year 1997, or by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act as replaced pursuant to Article 27 of the Supplementary Provisions of the New Act for fiscal year 1998 or fiscal year 1999.
平成八年度軽減適用市街化区域農地であって平成八年度分の都市計画税について旧法附則第二十七条の二第一項の規定の適用を受けないもの（次条において「平成八年度本則課税軽減適用市街化区域農地」という。）に係る平成九年度から平成十一年度までの各年度のうち新たに新法附則第二十七条の二第一項の規定の適用を受けることとなる年度分の都市計画税に限り、新法附則第十七条第四号に規定する前年度課税標準額は、同号ロの規定にかかわらず、当該年度の前年度分の固定資産税の課税標準の基礎となった価格（当該土地が平成八年度分の都市計画税について旧法附則第十七条の二第二項又は第四項の規定の適用を受ける土地であり、かつ、当該価格が当該土地に係る同年度分の固定資産税の課税標準の基礎となった価格に同年度において適用された同条第二項各号に掲げる区分に応じ当該各号に定める率（同条第四項の規定の適用を受ける土地であるときは当該率に同項各号に掲げる区分に応じ当該各号に定める率を乗じて得た数値）を乗じて得た額（以下この項において「平成八年度都市計画税特例適用後価格」という。）を超える場合にあっては、平成八年度都市計画税特例適用後価格）に平成九年度においては旧法附則第二十七条の規定により読み替えられた旧法附則第十九条の三第一項本文に定める率を、平成十年度又は平成十一年度においては新法附則第二十七条の規定により読み替えられた新法附則第十九条の三第一項本文に定める率を乗じて得た額とする。
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)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 9 of 1997.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 9 of 1997 amended it.
Short name set inSupplementary Provisions, Article 9, paragraph (2)
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 it stood before Act No. 9 of 1997 amended it.
Short name set inSupplementary Provisions, Article 14, paragraph (1)
fiscal 1996 price after the fixed assets tax special rulemachine translation
「平成八年度固定資産税特例適用後価格」
For land to which Article 17-2, paragraph 1 or 3 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 9 of 1997 applied for fiscal 1996 fixed assets tax (固定資産税), the price on which its fiscal 1996 tax base rested multiplied by the rate the items of paragraph 1 of that Article set for it that year (and, for land under paragraph 3, also by the rate the items of paragraph 3 set).
Short name set inSupplementary Provisions, Article 14, paragraph (1)· applies only in this paragraph
fiscal 1996 reduced-rate farmland in an urbanization promotion areamachine translation
「平成八年度軽減適用市街化区域農地」
Farmland in an urbanization promotion area (市街化区域農地), as defined in Article 19-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 9 of 1997, that stood on the fiscal 1996 assessment date (賦課期日) and to which the proviso to Article 19-3, paragraph 1 of those supplementary provisions (including as applied by paragraph 3) applied for fiscal 1996 fixed assets tax (固定資産税), including land deemed such farmland under paragraph 2 of that Article (or paragraph 2 as applied by paragraph 3) to which that proviso applied.
Short name set inSupplementary Provisions, Article 14, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 15
fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rulemachine translation
「平成八年度本則課税軽減適用市街化区域農地」
Fiscal 1996 reduced-rate farmland in an urbanization promotion area (平成八年度軽減適用市街化区域農地) to which Article 27-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 9 of 1997 did not apply for fiscal 1996 city planning tax (都市計画税).
Short name set inSupplementary Provisions, Article 14, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 15
fiscal 1996 price after the city planning tax special rulemachine translation
「平成八年度都市計画税特例適用後価格」
For land to which Article 17-2, paragraph 2 or 4 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 9 of 1997 applied for fiscal 1996 city planning tax (都市計画税), the price on which its fiscal 1996 fixed assets tax (固定資産税) base rested multiplied by the rate the items of paragraph 2 of that Article set for it that year (and, for land under paragraph 4, also by the rate the items of paragraph 4 set).
Short name set inSupplementary Provisions, Article 14, paragraph (2)· applies only in this paragraph