①Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 1991 and thereafter, and for fixed assets tax up to fiscal year 1990, the provisions then in force continue to govern.

②The provisions of Article 348, paragraph (2), items (xvii) and (xvii)-2 of the New Act apply to fixed assets tax for fiscal year 1991 and thereafter imposed on the fixed assets prescribed in that paragraph acquired on or after January 2, 1990, and for fixed assets tax imposed on the fixed assets prescribed in Article 348, paragraph (2), item (xvii) of the Former Act acquired before that date, the provisions then in force continue to govern.

③The provisions of Article 349-3, paragraph (25) of the New Act apply to fixed assets tax for fiscal year 1991 and thereafter imposed on the houses and depreciable assets prescribed in that paragraph acquired on or after January 2, 1990, and for fixed assets tax imposed on the houses and depreciable assets prescribed in Article 348, paragraph (2), item (xviii)-2 and Article 349-3, paragraph (25) of the Former Act acquired before that date, the provisions then in force continue to govern.

④For fixed assets tax imposed on the houses and depreciable assets used for the off-street parking facilities prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were constructed or installed between January 2, 1989 and January 1, 1991, the provisions then in force continue to govern.

⑤For fixed assets tax imposed on the station facilities, etc. prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were laid between January 2, 1986 and January 1, 1990, the provisions then in force continue to govern.

⑥For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1985 and March 31, 1990, the provisions then in force continue to govern.

⑦For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraphs (16) and (17) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1987 and March 31, 1990, the provisions then in force continue to govern.

⑧For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1984 and January 1, 1990, the provisions then in force continue to govern.

⑨For fixed assets tax imposed on the houses prescribed in Article 16, paragraph (5) of the Supplementary Provisions of the Former Act that were newly constructed between January 2, 1982 and January 1, 1990, the provisions then in force continue to govern.

⑩For fixed assets tax imposed on the residences prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly constructed between January 2, 1986 and January 1, 1990, the provisions then in force continue to govern.

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".

①For fixed assets tax or city planning tax for fiscal year 1991 only, if a municipality is unable, by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, to calculate the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act or the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the New Act with respect to fixed assets tax or city planning tax imposed on building land, etc., it may, treating the provisions of Article 18, paragraph (1) or Article 25, paragraph (1) of the Supplementary Provisions of the Former Act as applicable to that building land, etc., collect the fixed assets tax or city planning tax on that building land, etc. at each payment period, within the limit of the amount obtained by dividing the amount equivalent to the fixed assets tax amount or city planning tax amount on that building land, etc. provisionally calculated under those provisions (hereinafter in this Article referred to as the "provisionally calculated tax") by the number of payment periods of that fiscal year.

②If, after imposing fixed assets tax or city planning tax pursuant to the provisions of the preceding paragraph, the mayor of the municipality has calculated the amount of fixed assets tax or city planning tax for fiscal year 1991 on that building land, etc. (hereinafter in this Article referred to as the "final computation"), the mayor must notify the taxpayer to that effect without delay. In this case, where the fixed assets tax amount or city planning tax amount already imposed is less than the fixed assets tax amount or city planning tax amount for fiscal year 1991 on that building land, etc. (hereinafter in this Article referred to as the "finally computed tax amount"), the shortfall in the tax must be collected at the payment periods on or after the day on which the final computation was made, and where the fixed assets tax amount or city planning tax amount 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 accordance with the rules of Article 17 or Article 17-2 of the New Act.

③When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:

④When delinquent tax collection procedures are carried out with respect to fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under the provisions of paragraph (2) is given with respect to that building land, etc.

①Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of Article 2 concerning fixed assets tax apply to fixed assets tax for fiscal year 1992 and thereafter, and for fixed assets tax up to fiscal year 1991, the provisions then in force continue to govern.

②For fixed assets tax imposed on the rental residences prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 that were newly constructed between April 1, 1985 and December 31, 1991 and used as rental houses, the provisions then in force continue to govern.

③For fixed assets tax imposed on the former farmland prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2, among the land used as the site of the rental residences prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 that were newly constructed between April 1, 1985 and December 31, 1991 and used as rental houses, the provisions then in force continue to govern.