# 地方税法 / Local Tax Act — 第三百五十二条 (Article 352)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-352. 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: 第三百五十二条 (Article 352)（区分所有に係る家屋に対して課する固定資産税） — address `art-352`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-352
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-352
- 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.

---

### 第三百五十二条（区分所有に係る家屋に対して課する固定資産税） — Fixed Assets Tax Imposed on Buildings Held in Unit Ownership
<sup>caption: machine translation, not official</sup>
<sup>art-352 · https://japanlaw.org/ja/local-tax-act/art-352 · https://japanlaw.org/l/325AC0000000226/art-352</sup>

    **第一項**  区分所有に係る家屋に対して課する固定資産税については、当該区分所有に係る家屋の建物の区分所有等に関する法律第二条第三項に規定する専有部分（以下この条及び次条において「専有部分」という。）に係る同法第二条第二項に規定する区分所有者（以下固定資産税について「区分所有者」という。）は、第十条の二第一項の規定にかかわらず、当該区分所有に係る家屋に係る固定資産税額を同法第十四条第一項から第三項までの規定の例により算定した専有部分の床面積の割合（専有部分の天井の高さ、附帯設備の程度その他総務省令で定める事項について著しい差違がある場合には、その差違に応じて総務省令で定めるところにより当該割合を補正した割合）により按分した額を、当該各区分所有者の当該区分所有に係る家屋に係る固定資産税として納付する義務を負う。
    <sup>art-352/par-1 · https://japanlaw.org/ja/local-tax-act/art-352/par-1 · https://japanlaw.org/l/325AC0000000226/art-352/par-1</sup>
    With respect to fixed assets tax imposed on a building held in unit ownership, the unit owner prescribed in Article 2, paragraph (2) of the Act on Building Unit Ownership relating to an exclusively-owned area prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership of the building held in unit ownership (hereinafter in this Article and the following Article referred to as "exclusively-owned area") (hereinafter referred to as "unit owner" in relation to fixed assets tax) is, notwithstanding Article 10-2, paragraph (1), obligated to pay, as the fixed assets tax of each unit owner relating to the building held in unit ownership, the amount obtained by apportioning the fixed assets tax amount relating to the building held in unit ownership by the ratio of the floor areas of exclusively-owned areas calculated in accordance with the rules of Article 14, paragraphs (1) through (3) of the Act on Building Unit Ownership (where there are significant differences in the ceiling height of exclusively-owned areas, the degree of ancillary equipment or other matters specified by Order of the Ministry of Internal Affairs and Communications, the ratio corrected in accordance with those differences as provided by Order of the Ministry of Internal Affairs and Communications).
    <sup>machine translation, not official</sup>

    **第二項**  区分所有に係る家屋のうち、建築基準法第二十条第一項第一号に規定する建築物であつて、複数の階に人の居住の用に供する専有部分を有し、かつ、当該専有部分の個数が二個以上のもの（以下この項において「居住用超高層建築物」という。）に対して課する固定資産税については、当該居住用超高層建築物の専有部分に係る区分所有者は、第十条の二第一項及び前項の規定にかかわらず、当該居住用超高層建築物に係る固定資産税額を、次の各号に掲げる専有部分の区分に応じ、当該各号に定める専有部分の床面積の当該居住用超高層建築物の全ての専有部分の床面積の合計に対する割合（専有部分の天井の高さ、附帯設備の程度その他総務省令で定める事項について著しい差違がある場合には、その差違に応じて総務省令で定めるところにより当該割合を補正した割合）により按分した額を、当該各区分所有者の当該居住用超高層建築物に係る固定資産税として納付する義務を負う。
    <sup>art-352/par-2 · https://japanlaw.org/ja/local-tax-act/art-352/par-2 · https://japanlaw.org/l/325AC0000000226/art-352/par-2</sup>
    With respect to fixed assets tax imposed on those buildings held in unit ownership that are buildings prescribed in Article 20, paragraph (1), item (i) of the Building Standards Act, have exclusively-owned areas used for human residence on multiple floors, and have two or more such exclusively-owned areas (hereinafter in this paragraph referred to as "high-rise residential building"), the unit owner relating to an exclusively-owned area of the high-rise residential building is, notwithstanding Article 10-2, paragraph (1) and the preceding paragraph, obligated to pay, as the fixed assets tax of each unit owner relating to the high-rise residential building, the amount obtained by apportioning the fixed assets tax amount relating to the high-rise residential building, according to the category of exclusively-owned area set out in the following items, by the ratio of the floor area of the exclusively-owned area specified in the relevant item to the total floor area of all exclusively-owned areas of the high-rise residential building (where there are significant differences in the ceiling height of exclusively-owned areas, the degree of ancillary equipment or other matters specified by Order of the Ministry of Internal Affairs and Communications, the ratio corrected in accordance with those differences as provided by Order of the Ministry of Internal Affairs and Communications).
    <sup>machine translation, not official</sup>

      **一**  人の居住の用に供する専有部分　当該専有部分の床面積（当該専有部分に係る区分所有者が建物の区分所有等に関する法律第三条に規定する一部共用部分（附属の建物であるものを除く。）で床面積を有するものを所有する場合には、当該一部共用部分の床面積を同法第十四条第二項及び第三項の規定の例により算入した当該専有部分の床面積。次号において同じ。）を全国における居住用超高層建築物の各階ごとの取引価格の動向を勘案して総務省令で定めるところにより補正した当該専有部分の床面積
      <sup>art-352/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-352/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-352/par-2/item-1</sup>
      Exclusively-owned area used for human residence: the floor area of the exclusively-owned area (where the unit owner relating to the exclusively-owned area owns a partial common element prescribed in Article 3 of the Act on Building Unit Ownership (excluding one that is an attached building) that has floor area, the floor area of the exclusively-owned area including the floor area of that partial common element, calculated in accordance with the rules of Article 14, paragraphs (2) and (3) of the Act on Building Unit Ownership; the same applies in the following item) corrected, as provided by Order of the Ministry of Internal Affairs and Communications, in consideration of trends in transaction prices for each floor of high-rise residential buildings nationwide
      <sup>machine translation, not official</sup>

      **二**  前号に掲げるもの以外の専有部分　当該専有部分の床面積
      <sup>art-352/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-352/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-352/par-2/item-2</sup>
      Exclusively-owned area other than that set out in the preceding item: the floor area of the exclusively-owned area
      <sup>machine translation, not official</sup>

    **第三項**  建物の区分所有等に関する法律第十一条第二項又は第二十七条第一項の規定による規約（都市再開発法第八十八条第四項の規定によりみなされるものを含む。）により区分所有者又は管理者が所有する当該区分所有に係る家屋の建物の区分所有等に関する法律第二条第四項に規定する共用部分（以下この項及び次条において「共用部分」という。）については、当該共用部分を当該家屋の専有部分に係る区分所有者全員（同法第三条に規定する一部共用部分については、同法第十一条第一項ただし書の区分所有者全員）の共有に属するものとみなして、前二項の規定を適用する。
    <sup>art-352/par-3 · https://japanlaw.org/ja/local-tax-act/art-352/par-3 · https://japanlaw.org/l/325AC0000000226/art-352/par-3</sup>
    With respect to the common element prescribed in Article 2, paragraph (4) of the Act on Building Unit Ownership (hereinafter in this paragraph and the following Article referred to as "common element") of a building held in unit ownership that is owned by a unit owner or administrator under bylaws under Article 11, paragraph (2) or Article 27, paragraph (1) of the Act on Building Unit Ownership (including those deemed to be such under Article 88, paragraph (4) of the Urban Renewal Act), the preceding two paragraphs apply by deeming the common element to belong to the co-ownership of all unit owners of exclusively-owned areas of the building (for a partial common element prescribed in Article 3 of the Act on Building Unit Ownership, all unit owners under the proviso to Article 11, paragraph (1) of the Act on Building Unit Ownership).
    <sup>machine translation, not official</sup>

---

## Cites
- art-352/par-1: 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-352/par-1: この条 → 地方税法 第三百五十二条 (Article 352), art-352 — https://japanlaw.org/ja/local-tax-act/art-352 · https://japanlaw.org/l/325AC0000000226/art-352
- art-352/par-1: 次条 → 地方税法 第三百五十二条の二 (Article 352-2), art-352-2 — https://japanlaw.org/ja/local-tax-act/art-352-2 · https://japanlaw.org/l/325AC0000000226/art-352-2
- art-352/par-1: 同法第二条第二項 → 建物の区分所有等に関する法律 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/ja/building-unit-ownership-act/art-2/par-2 · https://japanlaw.org/l/337AC0000000069/art-2/par-2
- art-352/par-1: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-10-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-10-2/par-1
- art-352/par-1: 同法第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/building-unit-ownership-act/art-14/par-1 · https://japanlaw.org/l/337AC0000000069/art-14/par-1
- art-352/par-1: 同法第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/ja/building-unit-ownership-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000069/art-14/par-2
- art-352/par-1: 同法第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/ja/building-unit-ownership-act/art-14/par-3 · https://japanlaw.org/l/337AC0000000069/art-14/par-3
- art-352/par-2: 建築基準法第二十条第一項第一号 → e-Gov law 325AC0000000201, 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — not held in this collection
- art-352/par-2: この項 → 地方税法 第三百五十二条第二項 (Article 352, paragraph (2)), art-352/par-2 — https://japanlaw.org/ja/local-tax-act/art-352/par-2 · https://japanlaw.org/l/325AC0000000226/art-352/par-2
- art-352/par-2: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-10-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-10-2/par-1
- art-352/par-2: 前項 → 地方税法 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — https://japanlaw.org/ja/local-tax-act/art-352/par-1 · https://japanlaw.org/l/325AC0000000226/art-352/par-1
- art-352/par-2/item-1: 建物の区分所有等に関する法律第三条 → 建物の区分所有等に関する法律 第三条 (Article 3), art-3 — https://japanlaw.org/ja/building-unit-ownership-act/art-3 · https://japanlaw.org/l/337AC0000000069/art-3
- art-352/par-2/item-1: 同法第十四条第二項 → 建物の区分所有等に関する法律 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/ja/building-unit-ownership-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000069/art-14/par-2
- art-352/par-2/item-1: 第三項 → 建物の区分所有等に関する法律 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/ja/building-unit-ownership-act/art-14/par-3 · https://japanlaw.org/l/337AC0000000069/art-14/par-3
- art-352/par-2/item-1: 次号 → 地方税法 第三百五十二条第二項第二号 (Article 352, paragraph (2), item (ii)), art-352/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-352/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-352/par-2/item-2
- art-352/par-2/item-2: 前号 → 地方税法 第三百五十二条第二項第一号 (Article 352, paragraph (2), item (i)), art-352/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/art-352/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-352/par-2/item-1
- art-352/par-3: 建物の区分所有等に関する法律第十一条第二項 → 建物の区分所有等に関する法律 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/building-unit-ownership-act/art-11/par-2 · https://japanlaw.org/l/337AC0000000069/art-11/par-2
- art-352/par-3: 第二十七条第一項 → 建物の区分所有等に関する法律 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/building-unit-ownership-act/art-27/par-1 · https://japanlaw.org/l/337AC0000000069/art-27/par-1
- art-352/par-3: 都市再開発法第八十八条第四項 → e-Gov law 344AC0000000038, 第八十八条第四項 (Article 88, paragraph (4)), art-88/par-4 — not held in this collection
- art-352/par-3: 建物の区分所有等に関する法律第二条第四項 → 建物の区分所有等に関する法律 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/ja/building-unit-ownership-act/art-2/par-4 · https://japanlaw.org/l/337AC0000000069/art-2/par-4
- art-352/par-3: この項 → 地方税法 第三百五十二条第三項 (Article 352, paragraph (3)), art-352/par-3 — https://japanlaw.org/ja/local-tax-act/art-352/par-3 · https://japanlaw.org/l/325AC0000000226/art-352/par-3
- art-352/par-3: 次条 → 地方税法 第三百五十二条の二 (Article 352-2), art-352-2 — https://japanlaw.org/ja/local-tax-act/art-352-2 · https://japanlaw.org/l/325AC0000000226/art-352-2
- art-352/par-3: 同法第三条 → 建物の区分所有等に関する法律 第三条 (Article 3), art-3 — https://japanlaw.org/ja/building-unit-ownership-act/art-3 · https://japanlaw.org/l/337AC0000000069/art-3
- art-352/par-3: 同法第十一条第一項 → 建物の区分所有等に関する法律 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/building-unit-ownership-act/art-11/par-1 · https://japanlaw.org/l/337AC0000000069/art-11/par-1
- art-352/par-3: 前二項 → 地方税法 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — https://japanlaw.org/ja/local-tax-act/art-352/par-1 · https://japanlaw.org/l/325AC0000000226/art-352/par-1
- art-352/par-3: 前二項 → 地方税法 第三百五十二条第二項 (Article 352, paragraph (2)), art-352/par-2 — https://japanlaw.org/ja/local-tax-act/art-352/par-2 · https://japanlaw.org/l/325AC0000000226/art-352/par-2

## Cited by

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

- 地方税法 第三百五十二条第一項（区分所有に係る家屋に対して課する固定資産税） — https://japanlaw.org/ja/local-tax-act/art-352/par-1 · https://japanlaw.org/l/325AC0000000226/art-352/par-1
- 地方税法 第三百五十二条第二項（区分所有に係る家屋に対して課する固定資産税） — https://japanlaw.org/ja/local-tax-act/art-352/par-2 · https://japanlaw.org/l/325AC0000000226/art-352/par-2
- 地方税法 第三百五十二条第二項第一号（区分所有に係る家屋に対して課する固定資産税） — https://japanlaw.org/ja/local-tax-act/art-352/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-352/par-2/item-1
- 地方税法 第三百五十二条第二項第二号（区分所有に係る家屋に対して課する固定資産税） — https://japanlaw.org/ja/local-tax-act/art-352/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-352/par-2/item-2
- 地方税法 第三百五十二条第三項（区分所有に係る家屋に対して課する固定資産税） — https://japanlaw.org/ja/local-tax-act/art-352/par-3 · https://japanlaw.org/l/325AC0000000226/art-352/par-3
- 地方税法 第三百五十二条の二第二項（区分所有に係る家屋の敷地の用に供されている土地等に対して課する固定資産税） — https://japanlaw.org/ja/local-tax-act/art-352-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-352-2/par-2
- 地方税法 附則第十五条の九第五項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-5
- 地方税法 附則第十五条の九第十項（耐震改修が行われた住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9/par-10
- 地方税法 附則第十五条の九の二第五項（耐震改修が行われた認定長期優良住宅等に対する固定資産税の減額） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-9-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-9-2/par-5
- 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

---

## 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