# 地方税法 / Local Tax Act — 第三百五十条 (Article 350) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-350. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第三百五十条 (Article 350)（固定資産税の税率） — address `art-350` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-350 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-350 - 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. --- ### 第三百五十条（固定資産税の税率） — Tax Rate of Fixed Assets Tax caption: machine translation, not official art-350 · https://japanlaw.org/ja/local-tax-act/art-350 · https://japanlaw.org/l/325AC0000000226/art-350 **第一項** 固定資産税の標準税率は、百分の一・四とする。 art-350/par-1 · https://japanlaw.org/ja/local-tax-act/art-350/par-1 · https://japanlaw.org/l/325AC0000000226/art-350/par-1 The standard tax rate of fixed assets tax is 1.4 percent. machine translation, not official **第二項** 市町村は、当該市町村の固定資産税の一の納税義務者であつてその所有する固定資産に対して課すべき当該市町村の固定資産税の課税標準の総額が当該市町村の区域内に所在する固定資産に対して課すべき当該市町村の固定資産税の課税標準の総額の三分の二を超えるものがある場合において、固定資産税の税率を定め、又はこれを変更して百分の一・七を超える税率で固定資産税を課する旨の条例を制定しようとするときは、当該市町村の議会において、当該納税義務者の意見を聴くものとする。 art-350/par-2 · https://japanlaw.org/ja/local-tax-act/art-350/par-2 · https://japanlaw.org/l/325AC0000000226/art-350/par-2 In the case where there is, among the persons liable for fixed assets tax of a municipality, a single person liable for tax for whom the total tax base of the municipality's fixed assets tax to be imposed on the fixed assets the person owns exceeds two-thirds of the total tax base of the municipality's fixed assets tax to be imposed on the fixed assets located within the area of the municipality, if the municipality intends to enact a Municipal Ordinance that sets or changes the rate of fixed assets tax and imposes fixed assets tax at a rate exceeding 1.7 percent, it is to hear the opinion of that person liable for tax in the municipal assembly. machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二条第一項（個人の事業税及び固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3341-76/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-76/art-2/par-1 - 地方税法 附則第十条第二項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-10/par-2 - 地方税法 附則第六条第一項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-1 --- ## 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-20261027T214204-128, 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