Supplementary Provisions, Article 26Special Provisions on City Planning Tax for Each Fiscal Year from Fiscal 2024 through Fiscal 2026 Imposed on Farmland

①The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on farmland is, where the city planning tax amount for that fiscal year on that farmland exceeds the city planning tax amount in the case where the amount obtained by multiplying the tax base of city planning tax for the previous fiscal year pertaining to city planning tax for that fiscal year on that farmland (where that farmland is farmland to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that tax base by the rate prescribed in those provisions) by the burden adjustment rate set forth in the right-hand column of the following table according to the category of burden level for that fiscal year of that farmland set forth in the left-hand column of the table is deemed to be the tax base of city planning tax for that fiscal year on that farmland (hereinafter in this paragraph referred to as the "adjusted city planning tax amount for farmland"), that adjusted city planning tax amount for farmland.