Supplementary Provisions, Article 9Transitional Measures Concerning Review of Objections Relating to the Price of Fixed Assets, etc.

①As for the terms of office of members of the fixed asset valuation review board who are in office at the time of the enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions, the provisions then in force continue to govern.

②The mayor of the municipality may, notwithstanding the provisions of Article 423, paragraph (6) of the New Act, for each member of the fixed asset valuation review board who is first appointed pursuant to the provisions of paragraph (3) of that Article on or after January 1, 2000 (including a person first appointed after the retirement or expiry of the term of office of a member of the fixed asset valuation review board prescribed in the preceding paragraph), set a term of office of not less than one year and not more than four years, and appoint that person for that term of office.

③If a fixed asset valuation review board is, at the time of the enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions, handling a case pertaining to an application for review, the members of that fixed asset valuation review board (or, where a subcommittee has been established pursuant to the provisions of Article 423, paragraph (9) of the Former Act, the members of the subcommittee handling that case) are deemed to have been designated as the members constituting the panel to handle that case pursuant to the provisions of Article 428, paragraph (1) of the New Act.

④The provisions of Article 423, paragraph (1), Article 428, paragraph (2), Article 432 and Article 433 of the New Act apply to applications for review concerning the price registered in the fixed assets tax ledger for fixed assets pertaining to fixed assets tax for fiscal year 2000 and thereafter, and to applications for review concerning the price registered in the fixed assets tax ledger for fixed assets pertaining to fixed assets tax up to fiscal year 1999 for which the first day of the inspection period under Article 419, paragraph (3) of the New Act, or the day on which notification under Article 417, paragraph (1) of the New Act was received, pertaining to that registered price is a day on or after January 1, 2000 (hereinafter in this paragraph referred to as an "application for review whose filing period began on or after 1 January 2000"), and for applications for review concerning matters registered in the fixed assets tax ledger for fixed assets pertaining to fixed assets tax up to fiscal year 1999 (excluding an application for review whose filing period began on or after 1 January 2000), the provisions then in force continue to govern.