# 地方税法 / Local Tax Act — 第三百四十一条 (Article 341)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三百四十一条 (Article 341)（固定資産税に関する用語の意義） — address `art-341`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-341
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-341
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第三百四十一条（固定資産税に関する用語の意義） — Definitions of Terms Relating to Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>art-341 · https://japanlaw.org/ja/local-tax-act/art-341 · https://japanlaw.org/l/325AC0000000226/art-341</sup>

    **第一項**  固定資産税について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
    <sup>art-341/par-1 · https://japanlaw.org/ja/local-tax-act/art-341/par-1 · https://japanlaw.org/l/325AC0000000226/art-341/par-1</sup>
    For the purposes of fixed assets tax, the meanings of the terms set forth in the following items are as prescribed respectively in those items.
    <sup>machine translation, not official</sup>

      **一**  固定資産　土地、家屋及び償却資産を総称する。
      <sup>art-341/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-1</sup>
      fixed assets: a collective term for land, houses and depreciable assets;
      <sup>machine translation, not official</sup>

      **二**  土地　田、畑、宅地、塩田、鉱泉地、池沼、山林、牧場、原野その他の土地をいう。
      <sup>art-341/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-2</sup>
      land: means rice paddies, fields, building land, salt pans, mineral spring land, ponds and marshes, forests, pastures, wilderness and other land;
      <sup>machine translation, not official</sup>

      **三**  家屋　住家、店舗、工場（発電所及び変電所を含む。）、倉庫その他の建物をいう。
      <sup>art-341/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-3</sup>
      house: means dwellings, shops, factories (including power stations and substations), warehouses and other buildings;
      <sup>machine translation, not official</sup>

      **四**  償却資産　土地及び家屋以外の事業の用に供することができる資産（鉱業権、漁業権、特許権その他の無形減価償却資産を除く。）で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のうちその取得価額が少額である資産その他の政令で定める資産以外のもの（これに類する資産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。）をいう。ただし、自動車税の課税客体である自動車並びに軽自動車税の課税客体である原動機付自転車、軽自動車、小型特殊自動車及び二輪の小型自動車を除くものとする。
      <sup>art-341/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-4</sup>
      depreciable assets: means assets, other than land and houses, that can be used for a business (excluding mining rights, fishing rights, patent rights and other intangible depreciable assets), the amount of depreciation or the depreciation expenses of which is 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, other than assets whose acquisition cost is small and other assets specified by Cabinet Order (including similar assets owned by a person not subject to corporation tax or income tax); provided, however, that motor vehicles that are objects of taxation of automobile tax, and motorized bicycles, light motor vehicles, special small motor vehicles and two-wheeled small-sized motor vehicles that are objects of taxation of light motor vehicle tax are excluded;
      <sup>machine translation, not official</sup>

      **五**  価格　適正な時価をいう。
      <sup>art-341/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-5</sup>
      price: means the appropriate market value;
      <sup>machine translation, not official</sup>

      **六**  基準年度　昭和三十一年度及び昭和三十三年度並びに昭和三十三年度から起算して三年度又は三の倍数の年度を経過したごとの年度をいう。
      <sup>art-341/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-6</sup>
      base year: means fiscal year 1956 and fiscal year 1958, and each fiscal year at which three fiscal years, or a multiple of three fiscal years, have elapsed counting from fiscal year 1958;
      <sup>machine translation, not official</sup>

      **七**  第二年度　基準年度の翌年度をいう。
      <sup>art-341/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-7</sup>
      second year: means the fiscal year following the base year;
      <sup>machine translation, not official</sup>

      **八**  第三年度　第二年度の翌年度（昭和三十三年度を除く。）をいう。
      <sup>art-341/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-8</sup>
      third year: means the fiscal year following the second year (excluding fiscal year 1958);
      <sup>machine translation, not official</sup>

      **九**  固定資産課税台帳　土地課税台帳、土地補充課税台帳、家屋課税台帳、家屋補充課税台帳及び償却資産課税台帳を総称する。
      <sup>art-341/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-9</sup>
      fixed assets tax ledger: a collective term for the land tax ledger, the supplementary land tax ledger, the house tax ledger, the supplementary house tax ledger and the depreciable assets tax ledger;
      <sup>machine translation, not official</sup>

      **十**  土地課税台帳　登記簿に登記されている土地について第三百八十一条第一項に規定する事項を登録した帳簿をいう。
      <sup>art-341/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-10</sup>
      land tax ledger: means a book in which the matters prescribed in Article 381, paragraph (1) are registered with respect to land registered in the register;
      <sup>machine translation, not official</sup>

      **十一**  土地補充課税台帳　登記簿に登記されていない土地でこの法律の規定によつて固定資産税を課することができるものについて第三百八十一条第二項に規定する事項を登録した帳簿をいう。
      <sup>art-341/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-11</sup>
      supplementary land tax ledger: means a book in which the matters prescribed in Article 381, paragraph (2) are registered with respect to land that is not registered in the register and on which fixed assets tax may be imposed under the provisions of this Act;
      <sup>machine translation, not official</sup>

      **十二**  家屋課税台帳　登記簿に登記されている家屋（建物の区分所有等に関する法律第二条第三項の専有部分の属する家屋（同法第四条第二項の規定により共用部分とされた附属の建物を含む。以下「区分所有に係る家屋」という。）の専有部分が登記簿に登記されている場合においては、当該区分所有に係る家屋とする。以下固定資産税について同様とする。）について第三百八十一条第三項に規定する事項を登録した帳簿をいう。
      <sup>art-341/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-12</sup>
      house tax ledger: means a book in which the matters prescribed in Article 381, paragraph (3) are registered with respect to houses registered in the register (where the exclusively owned portion of a house to which an exclusively owned portion prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership belongs (including an attached building made a common portion under Article 4, paragraph (2) of that Act; hereinafter referred to as a "building held in unit ownership") is registered in the register, that building held in unit ownership; the same applies hereinafter with respect to fixed assets tax);
      <sup>machine translation, not official</sup>

      **十三**  家屋補充課税台帳　登記簿に登記されている家屋以外の家屋でこの法律の規定によつて固定資産税を課することができるものについて第三百八十一条第四項に規定する事項を登録した帳簿をいう。
      <sup>art-341/par-1/item-13 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-13</sup>
      supplementary house tax ledger: means a book in which the matters prescribed in Article 381, paragraph (4) are registered with respect to houses, other than houses registered in the register, on which fixed assets tax may be imposed under the provisions of this Act;
      <sup>machine translation, not official</sup>

      **十四**  償却資産課税台帳　償却資産について第三百八十一条第五項に規定する事項を登録した帳簿をいう。
      <sup>art-341/par-1/item-14 · https://japanlaw.org/ja/local-tax-act/art-341/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-14</sup>
      depreciable assets tax ledger: means a book in which the matters prescribed in Article 381, paragraph (5) are registered with respect to depreciable assets.
      <sup>machine translation, not official</sup>

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## Cites
- art-341/par-1/item-10: 第三百八十一条第一項 → 地方税法 第三百八十一条第一項 (Article 381, paragraph (1)), art-381/par-1 — https://japanlaw.org/ja/local-tax-act/art-381/par-1 · https://japanlaw.org/l/325AC0000000226/art-381/par-1
- art-341/par-1/item-11: 第三百八十一条第二項 → 地方税法 第三百八十一条第二項 (Article 381, paragraph (2)), art-381/par-2 — https://japanlaw.org/ja/local-tax-act/art-381/par-2 · https://japanlaw.org/l/325AC0000000226/art-381/par-2
- art-341/par-1/item-12: 建物の区分所有等に関する法律第二条第三項 → 建物の区分所有等に関する法律 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/building-unit-ownership-act/art-2/par-3 · https://japanlaw.org/l/337AC0000000069/art-2/par-3
- art-341/par-1/item-12: 同法第四条第二項 → 建物の区分所有等に関する法律 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/building-unit-ownership-act/art-4/par-2 · https://japanlaw.org/l/337AC0000000069/art-4/par-2
- art-341/par-1/item-12: 第三百八十一条第三項 → 地方税法 第三百八十一条第三項 (Article 381, paragraph (3)), art-381/par-3 — https://japanlaw.org/ja/local-tax-act/art-381/par-3 · https://japanlaw.org/l/325AC0000000226/art-381/par-3
- art-341/par-1/item-13: 第三百八十一条第四項 → 地方税法 第三百八十一条第四項 (Article 381, paragraph (4)), art-381/par-4 — https://japanlaw.org/ja/local-tax-act/art-381/par-4 · https://japanlaw.org/l/325AC0000000226/art-381/par-4
- art-341/par-1/item-14: 第三百八十一条第五項 → 地方税法 第三百八十一条第五項 (Article 381, paragraph (5)), art-381/par-5 — https://japanlaw.org/ja/local-tax-act/art-381/par-5 · https://japanlaw.org/l/325AC0000000226/art-381/par-5

## Cited by

8 provisions cite this one. No official source publishes this direction.

- 地方税法 第三百四十九条の三第九項（固定資産税の課税標準等の特例） — https://japanlaw.org/ja/local-tax-act/art-349-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-9
- 地方税法 第七百一条の三十一第一項第六号（用語の意義） — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-6
- 地方税法 第七百四十五条第一項（道府県が課する固定資産税の賦課徴収等） — https://japanlaw.org/ja/local-tax-act/art-745/par-1 · https://japanlaw.org/l/325AC0000000226/art-745/par-1
- 地方税法 附則第七十八条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-47/art-78/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-47/art-78/par-2
- 地方税法 附則第七十八条第三項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-47/art-78/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-47/art-78/par-3
- 地方税法 附則第七十八条第八項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-47/art-78/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-47/art-78/par-8
- 地方税法 附則第十七条第五項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-5
- 租税特別措置法 第七十条の六の八第二項第一号ハ（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-1/sub-3

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-156, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-156, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-124, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-002, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27