Supplementary Provisions, Article 29-4Deferral of Collection of Fixed Assets Tax and City Planning Tax Imposed on Farmland in an Urbanization Promotion Area

①Where, for farmland in an urbanization promotion area that is farmland (excluding that specified by Cabinet Order) for which rent, etc. prescribed in Article 20, paragraph (1) of the Cropland Act (hereinafter in this paragraph referred to as "rent, etc.") is to be paid and that is subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis in paragraph (3) of that Article), the total of the fixed assets tax amount calculated pursuant to Article 19-3 or Article 19-4 of the Supplementary Provisions and the city planning tax amount calculated pursuant to Article 27 or Article 27-2 of the Supplementary Provisions exceeds the amount of the rent, etc. for that farmland in an urbanization promotion area, the mayor of the municipality may, if the mayor finds it necessary, defer the collection of it, within the limit of the sum that will exceed the amount of that rent, etc., for a fixed period specified by Order of the Ministry of Internal Affairs and Communications, on the application of the taxpayer of that fixed assets tax or city planning tax.

②The provisions of Article 15-2-2, Article 15-2-3, Article 15-3, Article 15-9, paragraph (1) (limited to the portion pertaining to deferral of collection due to discontinuation of business, etc.), Article 16, Article 16-2 and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis where the mayor of the municipality defers collection pursuant to the provisions of the preceding paragraph.