①Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies, a municipality must, notwithstanding Article 364, paragraph (4) or Article 15-4 of the Supplementary Provisions, in addition to the matters specified in Article 364, paragraph (3), item (i), state in the tax details statement, pursuant to the provisions of Order of the Ministry of Internal Affairs and Communications, the tax base of the previous fiscal year's fixed assets tax on that land for that fiscal year (meaning the tax base of the previous fiscal year's fixed assets tax used in calculating the adjusted fixed assets tax amount for building land, etc., the frozen fixed assets tax amount for commercial land, etc., the adjusted fixed assets tax amount for commercial land, etc., the adjusted fixed assets tax amount for farmland or the adjusted fixed assets tax on farmland in an urbanization promotion area of that land pursuant to Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions) and the amount specified in each of the following items according to the classification of land set forth in that item.

②Solely for fixed assets tax for each fiscal year imposed on farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions applies), a municipality must, notwithstanding Article 364, paragraph (4) or Article 15-4 of the Supplementary Provisions, in addition to the matters specified in Article 364, paragraph (3), item (i), state in the tax details statement the amount that is to be the tax base for that fiscal year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis in paragraph (3) of that Article) on that farmland in an urbanization promotion area.

③Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on commercial land, etc. to which Article 21 of the Supplementary Provisions applies, a municipality must, in addition to the matters specified in Article 364, paragraph (3), item (i) or paragraph (4), Article 15-4 of the Supplementary Provisions or paragraph (1) of this Article, state the amount of tax to be reduced pursuant to Article 21 of the Supplementary Provisions in the tax details statement for fixed assets tax.

④Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on residential and other land to which Article 21-2 of the Supplementary Provisions applies (meaning the residential and other land prescribed in that Article), a municipality must, in addition to the matters specified in Article 364, paragraph (3), item (i) or paragraph (4), Article 15-4 of the Supplementary Provisions or paragraph (1) of this Article, state the amount of tax to be reduced pursuant to Article 21-2 of the Supplementary Provisions in the tax details statement for fixed assets tax.

①Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies, the mayor of the municipality must, in addition to what is prescribed in Article 381 and Article 15-5 of the Supplementary Provisions, register in the land tax ledgers, etc. the amount specified in each of the following items according to the classification of land set forth in that item, and, where fixed assets tax is to be newly imposed on that land in that fiscal year or where there is a change of land category, etc. of that land on the assessment date for that fiscal year, register the comparison-based tax base of that land (where there are two or more comparison-based tax bases for that land, the total of them) in the land tax ledgers, etc. in that fiscal year.

②In the case referred to in the preceding paragraph, for fixed assets tax on the building land, etc. set forth in each of the following items, the mayor of the municipality is to register in the land tax ledgers, etc., in place of the amount specified in item (i) of that paragraph, the total amount specified in each of the following items according to the classification of building land, etc. set forth in that item.

③Solely for fixed assets tax for each fiscal year imposed on farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions applies), the mayor of the municipality must, in addition to what is prescribed in Article 381 and Article 15-5 of the Supplementary Provisions, register in the land tax ledgers, etc., for that farmland in an urbanization promotion area, the amount that is to be the tax base for that fiscal year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis in paragraph (3) of that Article).

④Solely for fixed assets tax for fiscal 2025 or fiscal 2026, the mayor of the municipality must, for land registered in the land tax ledgers, etc. to which Article 17-2, paragraph (1) of the Supplementary Provisions applies for fixed assets tax for that fiscal year, make an indication in the land tax ledgers, etc. that makes this clear.

Solely for fixed assets tax and city planning tax for the fiscal year for which Article 19-3 and Article 27 of the Supplementary Provisions newly come to apply to farmland in an urbanization promotion area, the mayor of the municipality is, when delivering a tax notice to a taxpayer pursuant to Article 364, paragraph (9), to send together with it a document stating an outline of the method of calculating the amount of fixed assets tax and city planning tax imposed on farmland in an urbanization promotion area.

Where farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies becomes farmland other than farmland in an urbanization promotion area during the period from the day following the assessment date for the relevant fiscal year until the last day of that year, a municipality is to reduce, from the fixed assets tax amount or city planning tax amount on that farmland in an urbanization promotion area, respectively, the amount equivalent to the difference between that fixed assets tax amount or city planning tax amount and the amount of tax calculated on the assumption that Article 19-3, Article 19-4, Article 27 or Article 27-2 of the Supplementary Provisions did not apply to that farmland in an urbanization promotion area.

Where the fixed assets tax amount or city planning tax amount has been reduced pursuant to the preceding Article, and the fixed assets tax amount or city planning tax amount already collected exceeds the reduced fixed assets tax amount or city planning tax amount, the mayor of the municipality must, pursuant to Cabinet Order, refund the amount equivalent to the excess in each case, or appropriate it to the local government levies unpaid by the person entitled to the refund.

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.