Supplementary Provisions, Article 11Transitional Measures Concerning Fixed Assets Tax
第十一条（固定資産税に関する経過措置）
Except as otherwise provided, the portion of the provisions of the New Act concerning fixed assets tax applies to fixed assets tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2002.
別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、平成十五年度以後の年度分の固定資産税について適用し、平成十四年度分までの固定資産税については、なお従前の例による。
The provisions of Article 343, paragraph (6), Article 348, paragraph (2), items (ii), (xi)-2, (xi)-5, (xvii) and (xviii), (xix)-2, (xxviii) through (xxx) and (xxxiii) through (xxxviii) and paragraph (5) of that Article, Article 349-3, paragraphs (5), (17), (21), (22), (24) through (26) and (35), Article 15-2, paragraph (1), item (ii) and paragraph (2) of the Supplementary Provisions, and Article 15-3, paragraph (2) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2003.
新法第三百四十三条第六項、第三百四十八条第二項第二号、第十一号の二、第十一号の五、第十七号から第十八号まで、第十九号の二、第二十八号から第三十号まで及び第三十三号から第三十八号まで並びに第五項、第三百四十九条の三第五項、第十七項、第二十一項、第二十二項、第二十四項から第二十六項まで及び第三十五項、附則第十五条の二第一項第二号及び第二項並びに附則第十五条の三第二項の規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五年度分までの固定資産税については、なお従前の例による。
The provisions of Article 348, paragraph (2), items (ii)-4, (xvi) and (xxxix) and Article 349-3, paragraph (40) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2004.
新法第三百四十八条第二項第二号の四、第十六号及び第三十九号並びに第三百四十九条の三第四十項の規定は、平成十七年度以後の年度分の固定資産税について適用し、平成十六年度分までの固定資産税については、なお従前の例による。
The provisions of Article 348, paragraph (2), item (xix) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2004.
新法第三百四十八条第二項第十九号の規定は、平成十七年度以後の年度分の固定資産税について適用し、平成十六年度分までの固定資産税については、なお従前の例による。
The provisions then in force continue to govern fixed assets tax imposed on offices and warehouses prescribed in Article 348, paragraph (4) of the Former Act that were acquired on or before September 30, 2003.
平成十五年九月三十日までに取得された旧法第三百四十八条第四項に規定する事務所及び倉庫に対して課する固定資産税については、なお従前の例による。
The provisions of Article 349-3, paragraph (2) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2004 onward imposed on structures prescribed in that paragraph that are laid on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (2) of the Former Act that were laid before the Effective Date.
新法第三百四十九条の三第二項の規定は、施行日以後に敷設された同項に規定する構築物に対して課する平成十六年度以後の年度分の固定資産税について適用し、施行日前に敷設された旧法第三百四十九条の三第二項に規定する構築物に対して課する固定資産税については、なお従前の例による。
The provisions of Article 349-3, paragraph (12) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2004 onward imposed on vehicles prescribed in that paragraph that are acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 349-3, paragraph (12) of the Former Act that were acquired before the Effective Date.
新法第三百四十九条の三第十二項の規定は、施行日以後に取得された同項に規定する車両に対して課する平成十六年度以後の年度分の固定資産税について適用し、施行日前に取得された旧法第三百四十九条の三第十二項に規定する車両に対して課する固定資産税については、なお従前の例による。
The provisions of Article 349-3, paragraph (20) of the New Act apply to fixed assets tax for fiscal years from the fiscal year following the fiscal year whose assessment date is January 1 of the year that includes the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act on the Abolition of the Petroleum Public Corporation Act and the Metal Mining Agency of Japan Act, etc. (or, where that date is January 1, the year preceding the year that includes that date; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern fixed assets tax up to and including the fiscal year whose assessment date is January 1 of the year that includes the date of enforcement of the provisions set forth in that item.
新法第三百四十九条の三第二十項の規定は、石油公団法及び金属鉱業事業団法の廃止等に関する法律附則第一条第四号に掲げる規定の施行の日の属する年（当該日が一月一日である場合には、当該日の属する年の前年。以下この項において同じ。）の一月一日を賦課期日とする年度の翌年度以後の年度分の固定資産税について適用し、同号に掲げる規定の施行の日の属する年の一月一日を賦課期日とする年度分までの固定資産税については、なお従前の例による。
The provisions of Article 349-3, paragraphs (28) through (31) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2007 onward imposed on the fixed assets prescribed in those provisions (excluding houses and depreciable assets acquired on or before March 31, 2006), and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2006 imposed on land among the fixed assets prescribed in the provisions of Article 349-3, paragraphs (28) through (31) of the Former Act, and fixed assets tax imposed on houses and depreciable assets, among the fixed assets prescribed in those provisions, that were acquired on or before March 31, 2006.
新法第三百四十九条の三第二十八項から第三十一項までの規定は、これらの規定に規定する固定資産（平成十八年三月三十一日までに取得された家屋及び償却資産を除く。）に対して課する平成十九年度以後の年度分の固定資産税について適用し、旧法第三百四十九条の三第二十八項から第三十一項までの規定に規定する固定資産のうち土地に対して課する平成十八年度分までの固定資産税並びにこれらの規定に規定する固定資産のうち平成十八年三月三十一日までに取得された家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
The provisions of Article 349-3, paragraph (32) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2004 onward imposed on track facilities prescribed in that paragraph that are laid on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on track facilities prescribed in Article 349-3, paragraph (32) of the Former Act that were laid before the Effective Date.
新法第三百四十九条の三第三十二項の規定は、施行日以後に敷設された同項に規定する線路設備に対して課する平成十六年度以後の年度分の固定資産税について適用し、施行日前に敷設された旧法第三百四十九条の三第三十二項に規定する線路設備に対して課する固定資産税については、なお従前の例による。
The provisions of Article 349-3, paragraph (36) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2007 onward imposed on houses and depreciable assets prescribed in that paragraph that are acquired on or after April 1, 2006, and the provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (36) of the Former Act that were acquired on or before March 31, 2006.
新法第三百四十九条の三第三十六項の規定は、平成十八年四月一日以後に取得された同項に規定する家屋及び償却資産に対して課する平成十九年度以後の年度分の固定資産税について適用し、平成十八年三月三十一日までに取得された旧法第三百四十九条の三第三十六項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2004 onward imposed on depreciable assets prescribed in that paragraph that are acquired on or after October 1, 2003.
新法第三百四十九条の三第三十七項の規定は、平成十五年十月一日以後に取得された同項に規定する償却資産に対して課する平成十六年度以後の年度分の固定資産税について適用する。
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (37) of the Former Act that were acquired on or before September 30, 2003, the provisions of that paragraph remain in force. In this case, the phrase "Japan Railway Construction Public Corporation" in that paragraph is deemed to be replaced with "Japan Railway Construction, Transport and Technology Agency".
平成十五年九月三十日までに取得された旧法第三百四十九条の三第三十七項に規定する償却資産に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、同項中「日本鉄道建設公団」とあるのは、「独立行政法人鉄道建設・運輸施設整備支援機構」とする。
The provisions of Article 349-3, paragraph (41) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2004 onward imposed on offices and warehouses prescribed in that paragraph that are acquired on or after October 1, 2003.
新法第三百四十九条の三第四十一項の規定は、平成十五年十月一日以後に取得された同項に規定する事務所及び倉庫に対して課する平成十六年度以後の年度分の固定資産税について適用する。
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were constructed during the period from April 1, 2002 to March 31, 2003.
平成十四年四月一日から平成十五年三月三十一日までの間に建設された旧法附則第十五条第一項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 1999 to March 31, 2003.
平成十一年四月一日から平成十五年三月三十一日までの間に設置された旧法附則第十五条第四項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 1999 to March 31, 2003.
平成十一年四月一日から平成十五年三月三十一日までの間に設置された旧法附則第十五条第十一項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2001 to March 31, 2003.
平成十三年四月一日から平成十五年三月三十一日までの間に新たに取得された旧法附則第十五条第十四項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2002 to March 31, 2003.
平成十四年四月一日から平成十五年三月三十一日までの間に新たに取得された旧法附則第十五条第二十三項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2001 to March 31, 2003.
平成十三年四月一日から平成十五年三月三十一日までの間に新設された旧法附則第十五条第二十六項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
Supplementary Provisions, Article 12
第十二条
For fiscal year 2003 only, with regard to fixed assets tax or city planning tax imposed on building land, etc. (meaning building land, etc. prescribed in Article 17, item (ii) of the Supplementary Provisions of the New Act; the same applies hereinafter), where a municipality cannot calculate the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act, the adjusted fixed assets tax on commercial land, etc. prescribed in Article 18-2 of the Supplementary Provisions of the New Act, the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the New Act, or the city planning tax amount prescribed in Article 25-2 of the Supplementary Provisions of the New Act by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, it may collect the fixed assets tax or city planning tax on that building land, etc. at each payment period within the limit of the amount obtained by dividing the amount equivalent to the fixed assets tax amount or city planning tax amount on that building land, etc. provisionally calculated for that building land, etc. in accordance with the rules of Article 18, paragraph (1), Article 18-2, Article 25, paragraph (1) or Article 27-3 of the Supplementary Provisions of the Former Act (hereinafter referred to as the "provisionally calculated tax" in this Article) by the number of payment periods of that fiscal year.
平成十五年度分の固定資産税又は都市計画税に限り、市町村は、宅地等（新法附則第十七条第二号に規定する宅地等をいう。以下同じ。）に対して課する固定資産税又は都市計画税について、新法第三百六十四条第二項の納税通知書の交付期限までに、新法附則第十八条第一項に規定する宅地等調整固定資産税額、新法附則第十八条の二に規定する商業地等調整固定資産税額、新法附則第二十五条第一項に規定する宅地等調整都市計画税額又は新法附則第二十五条の二に規定する都市計画税額の算定ができない場合には、当該宅地等について旧法附則第十八条第一項、第十八条の二、第二十五条第一項又は第二十七条の三の規定の例により仮に算定した当該宅地等に係る固定資産税額又は都市計画税額に相当する額（以下この条において「仮算定税額」という。）を当該年度の納期の数で除して得た額の範囲において、当該宅地等に係る固定資産税又は都市計画税をそれぞれの納期において徴収することができる。
After imposing fixed assets tax or city planning tax pursuant to the provisions of the preceding paragraph, if the mayor of the municipality has calculated the amount of fixed assets tax or city planning tax for fiscal year 2003 on that building land, etc. (hereinafter referred to as the "final computation" in this Article), the mayor must notify the taxpayer to that effect without delay. In this case, where the fixed assets tax amount or city planning tax amount already imposed is less than the fixed assets tax amount or city planning tax amount for fiscal year 2003 on that building land, etc. (hereinafter referred to as the "finally computed tax amount" in this Article), the mayor must collect the tax deficiency at the payment period on or after the day on which the final computation was made, and where the fixed assets tax amount or city planning tax amount already collected exceeds the finally computed tax amount, the mayor must, in accordance with the rules of Article 17 or Article 17-2 of the New Act, refund the overpaid amount or appropriate it to the unpaid local government levies of that person liable for tax.
市町村長は、前項の規定により固定資産税又は都市計画税を賦課した後において、当該宅地等に係る平成十五年度分の固定資産税又は都市計画税の税額の算定（以下この条において「本算定」という。）をした場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、既に賦課した固定資産税額又は都市計画税額が当該宅地等に係る平成十五年度分の固定資産税額又は都市計画税額（以下この条において「本算定税額」という。）に満たないときは本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額又は都市計画税額が本算定税額を超えるときは新法第十七条又は第十七条の二の規定の例によって、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。
When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:
the tax base and the tax amount concerning land stated in the tax notice are, for building land, etc., amounts provisionally calculated in accordance with the rules of Article 18, paragraph (1), Article 18-2, Article 25, paragraph (1) or Article 27-3 of the Supplementary Provisions of the Former Act, or include those provisionally calculated amounts;
where the provisionally calculated tax already imposed is less than the finally computed tax amount, the shortfall in the tax is to be collected at the payment period on or after the day on which the final computation was made, and where the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount is to be refunded, or appropriated to the unpaid local government levies of that person liable for tax.
When delinquent tax collection procedures are carried out with respect to fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under the provisions of paragraph (2) is given with respect to that building land, etc.
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
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
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)
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)
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)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 9 of 2003.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2003, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (8)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 9 of 2003 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (8)
provisionally calculated taxmachine translation
「仮算定税額」
For fiscal 2003 fixed assets tax (固定資産税) or city planning tax (都市計画税) on building land, etc. (宅地等), the tax calculated provisionally as under Article 18, paragraph 1, Article 18-2, Article 25, paragraph 1 or Article 27-3 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 9 of 2003, which the municipality may collect in instalments where it cannot calculate the adjusted taxes on residential or commercial land, or the city planning tax of Article 25-2, by the deadline for the tax notice.
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this article
building land, etc.machine translation
「宅地等」
Building land, etc. as defined in Article 17, item 2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 9 of 2003.
Defined inSupplementary Provisions, Article 12, paragraph (1)
final computationmachine translation
「本算定」
In Article 12 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003), the computation of the fiscal 2003 fixed assets tax (固定資産税) or city planning tax (都市計画税) on building land, etc. (宅地等).
Short name set inSupplementary Provisions, Article 12, paragraph (2)· applies only in this article
finally computed tax amountmachine translation
「本算定税額」
In Article 12 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003), the fiscal 2003 fixed assets tax (固定資産税) or city planning tax (都市計画税) on building land, etc. (宅地等) found by the final computation (本算定), against which the tax already levied provisionally is settled.
Short name set inSupplementary Provisions, Article 12, paragraph (2)· applies only in this article