Supplementary Provisions, Article 9

For fiscal year 1991 only, with regard to fixed assets tax imposed on land to which the provisions of Article 18, paragraph (1), Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions of the New Act apply, the mayor of the municipality may, with regard to the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparable tax base under that paragraph that were registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph, and the amounts specified in the items of paragraph (2) of that Article that were registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph, substitute notification of those amounts to the owner of the land for the inspection of the fixed assets tax ledger under the provisions of Article 415 of the New Act. In this case, with regard to the application of the provisions of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act, as applied by replacing terms pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the New Act, to the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions of the New Act for that land, in Article 417, paragraph (1) of the New Act as applied by replacing terms pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the New Act, the phrase "on or after the date on which the fixed assets tax ledger was made available for inspection pursuant to the provisions of Article 415, paragraph (1), no registration of the price, etc. of fixed assets (including the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has been made, or the price, etc. that was registered" is deemed to be replaced with "on or after the date on which notification of the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to the provisions of Article 9 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), the comparable tax base under that paragraph pertaining to that notification", the phrase "the price or the comparable tax base under that paragraph" is deemed to be replaced with "the comparable tax base under that paragraph", the phrase "the price, etc." is deemed to be replaced with "the comparable tax base under that paragraph", and in Article 432, paragraph (1) of the New Act, the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) until 10 days after its last day, or Article 417, paragraph (1)" is deemed to be replaced with "the date on which notification of the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions was received pursuant to the provisions of Article 9 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), or Article 417, paragraph (1) as applied by replacing terms pursuant to the provisions of Article 9 of the Supplementary Provisions of that Act".