①Only for fixed assets tax for fiscal year 1974, where a municipality has been unable, with respect to fixed assets tax imposed on building land, etc. (excluding non-residential land prescribed in Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act that is owned by a corporation), by the time limit 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 on that building land, etc. (hereinafter in this Article referred to as the "final computation") for an unavoidable reason such as being unable to find that the building land, etc. is small-scale residential land, the municipality may collect fixed assets tax on that building land, etc. in each payment period within the range of the amount obtained by dividing the amount equivalent to the fixed assets tax amount in the case where the amount set forth in item (i) or (ii) for that building land, etc. is taken as the amount to be the tax base of fixed assets tax for that fiscal year (hereinafter in this Article referred to as the "provisionally calculated tax") by the number of payment periods for that fiscal year.

②A mayor of a municipality, when the final computation has been performed after assessing fixed assets tax pursuant to the provisions of the preceding paragraph, must without delay notify the taxpayer to that effect. In this case, where the fixed assets tax amount already assessed falls short of the fixed assets tax amount for fiscal year 1974 resulting from the final computation (hereinafter in this Article referred to as the "finally computed tax amount"), the tax deficiency must be collected in the payment period on or after the day on which the final computation was performed, and where the fixed assets tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to the local government levies unpaid by the person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act.

③A mayor of a municipality, when collecting fixed assets tax pursuant to the provisions of paragraph (1), must state the matters set forth in the following items in substance in the tax notice to be delivered to the taxpayer of that fixed assets tax, or attach a document in which they are stated:

④In the case of carrying out the delinquent tax collection procedure with respect to fixed assets tax collected pursuant to the provisions of paragraph (1), property may not be realized until the day on which the notification under the provisions of paragraph (2) is given with respect to the building land, etc.

①Except as provided in paragraph (3), the provisions of the New Act relating to electricity tax apply to electricity tax to be imposed on electricity used on or after the Effective Date (for electricity tax subject to special collection, that relating to charges to be collected on or after that date), and the provisions then in force continue to govern electricity and gas tax imposed on electricity used before that date (for electricity and gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date).

②With regard to electricity tax to be imposed on electricity used before June 1, 1974 (for electricity tax subject to special collection, that relating to charges to be collected before that date), the phrase ", nurseries prescribed in Article 39, paragraph (1) of the Child Welfare Act and facilities prescribed in Article 17, paragraph (1), item (i) of the Act on the Welfare Association for Persons with Mental and Physical Disabilities" in Article 489, paragraph (11) of the New Act is deemed to be replaced with "and facilities prescribed in Article 17, paragraph (1), item (i) of the Act on the Welfare Association for Persons with Mental and Physical Disabilities", and the phrase "1,200 yen" in Article 490-2, paragraph (1) of the New Act with "1,000 yen".

③The provisions of Article 31, paragraph (1), item (iii) and paragraph (2), item (ii) of the Supplementary Provisions of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1974 (for electricity tax subject to special collection, that relating to charges to be collected on or after that date), and the provisions then in force continue to govern electricity tax imposed on electricity used before that date (for electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date).

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

②With regard to gas tax to be imposed on gas used before June 1, 1974 (for gas tax subject to special collection, that relating to charges to be collected before that date), the phrase ", nurseries prescribed in Article 39, paragraph (1) of the Child Welfare Act and facilities prescribed in Article 17, paragraph (1), item (i) of the Act on the Welfare Association for Persons with Mental and Physical Disabilities" in Article 489-2, paragraph (3) of the New Act is deemed to be replaced with "and facilities prescribed in Article 17, paragraph (1), item (i) of the Act on the Welfare Association for Persons with Mental and Physical Disabilities", and the phrase "2,700 yen" in Article 490-2, paragraph (2) of the New Act with "2,100 yen"; and with regard to gas tax to be imposed on gas used before October 1, 1974 (for gas tax subject to special collection, that relating to charges to be collected before that date), the phrase "5 percent" in Article 490, paragraph (2) of the New Act is deemed to be replaced with "6 percent".

①The provisions of Article 586, paragraph (2), items (xix), (xxi) and (xxix) of the New Act in so far as they relate to special land holding tax imposed on land apply from fiscal year 1974.

②The provisions of Article 586, paragraph (2), items (xix), (xxi) and (xxix) of the New Act in so far as they relate to special land holding tax imposed on the acquisition of land apply to the acquisition of land on or after January 1, 1974, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that date.