Supplementary Provisions, Article 12
第十二条
Solely for fixed assets tax or city planning tax for fiscal year 1982, if a return under Article 29-5, paragraph (2) of the Supplementary Provisions of the New Act has been filed with respect to fixed assets tax or city planning tax imposed on farmland in an urbanization promotion area, the mayor of the municipality may defer the collection of the local government levies relating to the amount equivalent to the difference between the amount of fixed assets tax or city planning tax on that farmland in an urbanization promotion area and the farmland-equivalent tax amount for that farmland, for the period from the due date for payment of that fixed assets tax or city planning tax until the date of giving the notification under Article 15, paragraph (4) of the New Act as applied mutatis mutandis in Article 29-5, paragraph (10) of the Supplementary Provisions of the New Act; provided, however, that this does not apply if it is clear that the farmland in an urbanization promotion area does not fall under long-term continued farming farmland under Article 29-5, paragraph (1) of the Supplementary Provisions of the New Act.
昭和五十七年度分の固定資産税又は都市計画税に限り、市町村長は、市街化区域農地に対して課する固定資産税又は都市計画税について、新法附則第二十九条の五第二項の申告があつた場合には、当該固定資産税又は都市計画税に係る納期限から同条第十項において準用する新法第十五条第四項の通知をする日までの期間、当該市街化区域農地に係る固定資産税額又は都市計画税額と当該市街化区域農地に係る農地課税相当額との差額に相当する額に係る地方団体の徴収金の徴収を猶予することができる。ただし、当該市街化区域農地が新法附則第二十九条の五第一項の長期営農継続農地に該当しないことが明らかである場合は、この限りでない。
If the mayor of the municipality has deferred collection pursuant to the provisions of the preceding paragraph, and Article 29-5, paragraph (6) of the Supplementary Provisions of the New Act has come to be inapplicable to the fixed assets tax or city planning tax for which collection was deferred, the mayor must cancel the deferral of collection for all or part of the local government levies relating to that fixed assets tax or city planning tax. In this case, a person whose deferral of collection has been cancelled must immediately pay the local government levies relating to the fixed assets tax or city planning tax for which the deferral of collection was cancelled.
市町村長は、前項の規定による徴収の猶予をした場合において、当該徴収の猶予に係る固定資産税又は都市計画税について新法附則第二十九条の五第六項の規定が適用されないこととなつたときは、当該徴収の猶予に係る固定資産税又は都市計画税に係る地方団体の徴収金の全部又は一部についてその徴収の猶予を取り消さなければならない。この場合において、徴収の猶予を取り消された者は、直ちに当該徴収の猶予の取消しに係る固定資産税又は都市計画税に係る地方団体の徴収金を納付しなければならない。
When the mayor of the municipality has deferred collection pursuant to the provisions of paragraph (1), the mayor is to exempt the portion of the amount of delinquency charge on the deferred tax amount that corresponds to the period of that deferral of collection.
市町村長は、第一項の規定による徴収の猶予をした場合においては、その猶予した税額に係る延滞金額中当該徴収の猶予をした期間に対応する部分の金額を免除するものとする。
The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1) and Article 15-4, paragraph (3), and Article 16-2, paragraphs (1) through (3) of the New Act apply mutatis mutandis to the deferral of collection under the provisions of paragraph (1).
新法第十五条第四項、第十五条の二第一項及び第十五条の四第三項並びに第十六条の二第一項から第三項までの規定は、第一項の規定による徴収の猶予について準用する。
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 10 of 1982.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
farmland in an urbanization promotion areamachine translation
「市街化区域農地」
Farmland in an urbanization promotion area as defined in Article 19-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 10 of 1982.
Defined inSupplementary Provisions, Article 10, paragraph (1)
farmland-equivalent tax amountmachine translation
「農地課税相当額」
The farmland-equivalent tax amount as defined in Article 29-2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 10 of 1982; for fiscal 1982 a municipality that could not make the certification under Article 29-5, paragraph 1 of those supplementary provisions in time could collect the tax on farmland in an urbanization promotion area (市街化区域農地) provisionally at that amount.
Defined inSupplementary Provisions, Article 11, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 12