①With regard to fixed assets tax for fiscal year 1997 only, for farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter referred to as the "1993 Amendment Act") that was subject, for fixed assets tax for fiscal year 1996, to Article 19-4, paragraph (1) of the Supplementary Provisions of the Former Act as applied with terms replaced pursuant to Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter referred to as "farmland in an urbanization promotion area under the 1993 amendment's supplementary provisions" in this Article), the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (a) of the Supplementary Provisions of the New Act, the amount that is to be the tax base of fixed assets tax for fiscal year 1996 prescribed in Article 19-4, paragraph (1) of the Supplementary Provisions of the Former Act (where that land was subject, in calculating the fixed assets tax amount for that fiscal year, to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the 1993 Amendment Act, as applied mutatis mutandis pursuant to paragraph (3) of that Article and as applied with the replacement of terms as remaining in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, the amount obtained by dividing that amount by the rate set forth in the right-hand column of the table in Article 19-3, paragraph (1) for that fiscal year, and where that land is land subject, for fixed assets tax for that fiscal year, to Article 349-3 of the Former Act or Articles 15 through 15-3 of the Supplementary Provisions of the Former Act, the amount obtained by dividing the amount so divided by the rates provided for in those provisions).

②With regard to city planning tax for fiscal year 1997 only, for farmland in an urbanization promotion area under the 1993 amendment's supplementary provisions, the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (b) of the Supplementary Provisions of the New Act, the amount that is to be the tax base of city planning tax for fiscal year 1996 prescribed in Article 27-2, paragraph (1) of the Supplementary Provisions of the Former Act (where that land was subject, in calculating the city planning tax amount for that fiscal year, to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the 1993 Amendment Act, as applied mutatis mutandis pursuant to paragraph (3) of that Article, the rules of which are to be followed pursuant to Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the 1993 Amendment Act, as applied with the replacement of terms as remaining in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, the amount obtained by dividing that amount by the rate set forth in the right-hand column of the table in Article 19-3, paragraph (1) for that fiscal year, and where that land is land subject, for fixed assets tax for that fiscal year, to Article 349-3 of the Former Act (excluding paragraph (23)) or Articles 15 through 15-3 of the Supplementary Provisions of the Former Act, the amount obtained by dividing the amount so divided by the rates provided for in those provisions).

③With regard to the application of Article 27-3 of the Supplementary Provisions of the New Act to farmland in an urbanization promotion area under the 1993 amendment's supplementary provisions, in Article 27-3, paragraph (1), item (i), (a) of the Supplementary Provisions of the New Act, "the amount that is to be the tax base of city planning tax for the same fiscal year, and" is deemed to be replaced with "the amount that is to be the tax base of city planning tax for the same fiscal year (where that land was subject, in calculating the city planning tax amount for that fiscal year, to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter referred to as the '1993 Amendment Act'), as applied mutatis mutandis pursuant to paragraph (3) of that Article, the rules of which are to be followed pursuant to Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the 1993 Amendment Act, as applied with the replacement of terms as remaining in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, the amount obtained by dividing that amount by the rate set forth in the right-hand column of the table in Article 19-3, paragraph (1) for that fiscal year), and".

①For fixed assets tax for the fiscal years, among the fiscal years from fiscal year 1997 through fiscal year 1999, for which Article 19-4, paragraph (1) of the Supplementary Provisions of the New Act newly comes to apply, with regard to farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the Former Act located on the assessment date for fiscal year 1996 (hereinafter simply referred to as "farmland in an urbanization promotion area") that was subject to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including the case where applied mutatis mutandis pursuant to paragraph (3) of that Article) with respect to fixed assets tax for the same fiscal year (including land deemed under Article 19-3, paragraph (2) of the Supplementary Provisions of the Former Act to have been located as farmland in an urbanization promotion area on the assessment date for the same fiscal year, and land deemed under paragraph (2) of that Article as applied mutatis mutandis pursuant to paragraph (3) of that Article to have been located as farmland in an urbanization promotion area on the assessment date for the fiscal year in which the urbanization promotion area was designated, that was subject to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act with respect to fixed assets tax for the same fiscal year; hereinafter referred to as "fiscal 1996 reduced-rate farmland in an urbanization promotion area" in this Article and the following Article) and that was not subject to Article 19-4, paragraph (1) of the Supplementary Provisions of the Former Act with respect to fixed assets tax for the same fiscal year, the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (a) of the Supplementary Provisions of the New Act, the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the previous fiscal year of that fiscal year (where that land is land subject to Article 17-2, paragraph (1) or (3) of the Supplementary Provisions of the Former Act with respect to fixed assets tax for fiscal year 1996, and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the same fiscal year for that land by the rate specified in the relevant item of Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act applied in the same fiscal year (where the land is subject to Article 17-2, paragraph (3) of the Supplementary Provisions of the Former Act, the figure obtained by multiplying that rate by the rate specified in the relevant item of Article 17-2, paragraph (3) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (3) of the Supplementary Provisions of the Former Act) (hereinafter referred to as the "fiscal 1996 price after the fixed assets tax special rule" in this paragraph), the fiscal 1996 price after the fixed assets tax special rule) by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act for fiscal year 1997, or by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act for fiscal year 1998 or fiscal year 1999.

②With regard to city planning tax for the fiscal years, among the fiscal years from fiscal year 1997 through fiscal year 1999, for which Article 27-2, paragraph (1) of the Supplementary Provisions of the New Act newly comes to apply, for fiscal 1996 reduced-rate farmland in an urbanization promotion area that was not subject to Article 27-2, paragraph (1) of the Supplementary Provisions of the Former Act with respect to city planning tax for fiscal year 1996 (referred to as "fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule" in the following Article), the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (b) of the Supplementary Provisions of the New Act, the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the previous fiscal year of that fiscal year (where that land is land subject to Article 17-2, paragraph (2) or (4) of the Supplementary Provisions of the Former Act with respect to city planning tax for fiscal year 1996, and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the same fiscal year for that land by the rate specified in the relevant item of Article 17-2, paragraph (2) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (2) of the Supplementary Provisions of the Former Act applied in the same fiscal year (where the land is subject to Article 17-2, paragraph (4) of the Supplementary Provisions of the Former Act, the figure obtained by multiplying that rate by the rate specified in the relevant item of Article 17-2, paragraph (4) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (4) of the Supplementary Provisions of the Former Act) (hereinafter referred to as the "fiscal 1996 price after the city planning tax special rule" in this paragraph), the fiscal 1996 price after the city planning tax special rule) by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act as replaced pursuant to Article 27 of the Supplementary Provisions of the Former Act for fiscal year 1997, or by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act as replaced pursuant to Article 27 of the Supplementary Provisions of the New Act for fiscal year 1998 or fiscal year 1999.