①Only for fixed assets tax for fiscal year 1973, with regard to fixed assets tax imposed on residential land to which Article 349-3-2 of the New Act applies (excluding that subject to the application of paragraph (5) of the preceding Article), building land, etc. to which Article 18, paragraph (8) or Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act applies, and farmland in urbanization promotion areas to which Article 19-3 of the Supplementary Provisions of the New Act applies, the mayor of the municipality may, with respect to the amount obtained by multiplying the price of that residential land registered in the land tax ledgers, etc. pursuant to Article 381, paragraph (6) of the New Act by the rate prescribed in Article 349-3-2 of the New Act, the amount set out in the right-hand column of the table in Article 28, paragraph (1) of the Supplementary Provisions of the New Act registered in the land tax ledgers, etc. pursuant to that paragraph, and the amount to become the tax base relating to that farmland in urbanization promotion areas registered in the land tax ledgers, etc. pursuant to paragraph (2) of that Article, substitute notification of these amounts to the owners of that building land, etc. and that farmland in urbanization promotion areas for the inspection of the fixed assets tax ledger under Article 415 of the New Act. In this case, in applying Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act to the amount obtained by multiplying the price of that residential land by the rate prescribed in Article 349-3-2, the phrase "that the price, etc. of the fixed assets has not been registered on or after the date on which the fixed assets tax ledger was made available for inspection pursuant to Article 415, paragraph (1), or the registered price, etc." in Article 417, paragraph (1) of the New Act is deemed to be replaced with "the price, etc. relating to the notice on or after the date on which notice of the price, etc. of the fixed assets was given under Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 23 of 1973)", and the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including cases under Article 419, paragraph (3)) to ten days after the last day thereof," in Article 432, paragraph (1) of the New Act is deemed to be replaced with "the date of receiving notice of the price, etc. of the fixed assets under Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act".

②Only for fixed assets tax for fiscal year 1973, with regard to fixed assets tax imposed on building land, etc. to which Article 18, paragraph (8) or Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act applies and farmland in urbanization promotion areas to which Article 19-3 of the Supplementary Provisions of the New Act applies (excluding that subject to the application of Article 29 of the Supplementary Provisions of the New Act), where the mayor of the municipality delivers a tax notice to the taxpayer pursuant to Article 364, paragraph (7) of the New Act, the mayor is to also send a document stating an outline of the method of calculating the amount of fixed assets tax imposed on building land, etc. and farmland in urbanization promotion areas.

①Only for fixed assets tax for fiscal year 1973, where, with regard to fixed assets tax imposed on building land, etc., a municipality has been unable, by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, to calculate the amount of fixed assets tax for that fiscal year relating to that building land, etc. (hereinafter in this Article referred to as the "final computation") for unavoidable reasons such as being unable to determine that the building land, etc. is residential land, the municipality may collect the fixed assets tax relating to that building land, etc. at each payment period, within the limit of the amount obtained by dividing by the number of payment periods of that fiscal year an amount equivalent to the amount of fixed assets tax relating to that building land, etc. provisionally calculated under the provisions of the Former Act for building land, etc. owned by individuals, and under the provisions of the Former Act, Article 18, paragraph (8) of the Supplementary Provisions of the New Act or Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act for building land, etc. owned by corporations, on the assumption that those provisions apply (hereinafter in this Article referred to as the "provisionally calculated tax").

②Where the final computation has been carried out after the mayor of the municipality has assessed fixed assets tax pursuant to the provisions of the preceding paragraph, the mayor must without delay notify the taxpayer to that effect. In this case, if the amount of fixed assets tax already assessed is less than the amount of fixed assets tax for fiscal year 1973 under the final computation (hereinafter in this Article referred to as the "finally computed tax amount"), the shortfall is to be collected in the payment period on or after the date on which the final computation was carried out, and if the amount of fixed assets tax already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to the unpaid local government levies of that person liable for tax, in the manner of Article 17 or Article 17-2 of the New Act.

③When the mayor of the municipality collects fixed assets tax pursuant to the provisions of paragraph (1), the mayor must make an entry to the effect of the matters set out in the following items in, or attach a document containing such an entry to, the tax notice delivered to the taxpayer of that fixed assets tax:

④Where delinquent tax collection procedures are taken with respect to fixed assets tax collected pursuant to the provisions of paragraph (1), the realization of property may not be carried out until the date on which the notice under the provisions of paragraph (2) is given for the building land, etc. concerned.

⑤Only for fixed assets tax for fiscal year 1973, where, for fixed assets tax for that fiscal year imposed on building land, etc., the calculation of the tax amount for that fiscal year under the provisions of the Former Act (hereinafter in this paragraph referred to as the "former computation") was carried out before the Effective Date and a tax notice stating the tax amount under the former computation has been delivered, then, except where the mayor of the municipality recognizes that it is clear that the tax amount under the former computation is the same as the tax amount for that fiscal year under the final computation, the provisions of paragraphs (1) and (2) and the preceding paragraph apply by deeming the tax amount under the former computation to be the provisionally calculated tax and the assessment relating to that tax notice to be assessment based on the provisionally calculated tax under paragraph (1).

①The provisions of Article 489, paragraphs (1), (2) and (11) and Article 490-2, paragraph (1) of the New Act apply to electricity and gas tax to be imposed on electricity or gas used on or after June 1, 1973 (for electricity and gas tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity and gas tax imposed on electricity or gas used before that date (for electricity and gas tax subject to special collection, that relating to charges that were collected, or should have been collected, before that date), the provisions then in force continue to govern.

②The provisions of Article 490 of the New Act apply to electricity and gas tax to be imposed on electricity or gas used on or after October 1, 1973 (for electricity and gas tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity and gas tax imposed on electricity or gas used before that date (for electricity and gas tax subject to special collection, that relating to charges that were collected, or should have been collected, before that date), the provisions then in force continue to govern.

①The provisions of the New Act relating to special land holding tax apply, for special land holding tax imposed on land, from fiscal year 1974, and for special land holding tax imposed on the acquisition of land, to the acquisition of land on or after July 1, 1973.

②For special land holding tax imposed on the acquisition of land to be filed and paid by the end of February 1974 under Article 599, paragraph (1), item (ii) of the New Act, the phrase "within one year before January 1" in Article 595 and Article 599, paragraph (1), item (ii) of the New Act is deemed to be replaced with "during the period from July 1, 1973 to December 31 of that year".

The provisions of Article 32 of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on the acquisition of motor vehicles before that date, the provisions then in force continue to govern.

①The provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1973, and for city planning tax up to fiscal year 1972, the provisions then in force continue to govern.

②The provisions of Article 10, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to city planning tax imposed on farmland in urbanization promotion areas to which Article 19-3 of the Supplementary Provisions of the New Act applies (excluding that subject to the application of Article 29 of the Supplementary Provisions of the New Act).

For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in each of the preceding Articles, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.

①For the case where an agriculture, forestry and fisheries cooperative prescribed in Article 52, paragraph (1) or (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act prior to amendment by the provisions of the preceding Article has retained all or part of its income in each business year up to the business year that includes the date of completion of reorganization prescribed in paragraph (1) of that Article (for an agriculture, forestry and fisheries cooperative prescribed in paragraph (2) of that Article, the date of completion of reorganization of the federation prescribed in paragraph (2) of that Article), the provisions then in force continue to govern.

②For the case where a business cooperative or federation of cooperatives prescribed in Article 52, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act prior to amendment by the provisions of the preceding Article has retained all or part of its income in each business year up to the business year that includes the date on which the reorganization plan prescribed in that paragraph is to be completed, the provisions then in force continue to govern.