Supplementary Provisions, Article 10Transitional Measures concerning Fixed Assets Tax and City Planning Tax Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.

①A municipality may, for fixed assets tax and city planning tax for each fiscal year from fiscal year 2000 through fiscal year 2002, as provided by Municipal Ordinance, refrain from applying the provisions of Article 18-3 of the Supplementary Provisions of the New Act and the provisions of Article 18-3 of the Supplementary Provisions of the New Act as applied mutatis mutandis with replacement of terms in Article 25-2 of the Supplementary Provisions of the New Act.

②In the case referred to in the preceding paragraph, with respect to fixed assets tax for each fiscal year, for change-of-use building land, etc. (meaning those among building land, etc. listed in Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions of the New Act that fall under building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for each fiscal year from fiscal year 2000 through fiscal year 2002 (excluding building land, etc. subject to the application of the following paragraph) and that fell under building land, etc. listed in the right-hand column of that table on the assessment date for the fiscal year preceding each such fiscal year; hereinafter in this paragraph referred to as "change-of-use building land, etc."), Articles 17 and 18 of the Supplementary Provisions of the New Act apply by deeming that change-of-use building land, etc. to have been, on the assessment date for the fiscal year preceding each such fiscal year, building land, etc. listed in the left-hand column of that table respectively.

③In the case referred to in paragraph (1), with respect to fixed assets tax for fiscal year 2000 for fiscal 2000 building land, etc., for fiscal year 2001 for fiscal 2001 building land, etc., and for fiscal year 2002 for fiscal 2002 building land, etc., relating to those for which the similar land (meaning similar land prescribed in Article 17, item (v) of the Supplementary Provisions of the New Act; the same applies hereinafter) of that building land, etc. fell under building land, etc. listed in the right-hand column of that table on the assessment date for fiscal year 1999 in the case of fiscal 2000 building land, etc., on the assessment date for fiscal year 2000 in the case of fiscal 2001 building land, etc., and on the assessment date for fiscal year 2001 in the case of fiscal 2002 building land, etc. (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), among building land, etc. listed in Article 18, paragraph (2), item (ii) of the Supplementary Provisions of the New Act that falls under building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for fiscal year 2000 (hereinafter in this paragraph referred to as "fiscal 2000 building land, etc."), building land, etc. listed in Article 18, paragraph (2), item (iii) of the Supplementary Provisions of the New Act that falls under building land, etc. listed in the left-hand column of that table on the assessment date for fiscal year 2001 (hereinafter in this paragraph referred to as "fiscal 2001 building land, etc."), or building land, etc. listed in Article 18, paragraph (2), item (iv) of the Supplementary Provisions of the New Act that falls under building land, etc. listed in the left-hand column of that table on the assessment date for fiscal year 2002 (hereinafter in this paragraph referred to as "fiscal 2002 building land, etc."), Articles 17 and 18 of the Supplementary Provisions of the New Act apply by deeming that similar land to have been, on the assessment date for the previous fiscal year, building land, etc. listed in the left-hand column of that table respectively.

④In the case referred to in paragraph (1), with regard to the application of Articles 17, 18 and 18-2 of the Supplementary Provisions of the New Act and the preceding two paragraphs to fixed assets tax for each fiscal year relating to building land, etc. that has two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is small-scale residential land"), the part that is general residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is general residential land") and the part that is non-residential building land, etc. prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is non-residential building land, etc.") on the assessment date for each fiscal year from fiscal year 2000 through fiscal year 2002, the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. are each deemed to be a single unit of building land, etc.

⑤The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal year 2000 through fiscal year 2002. In this case, in paragraph (2), "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions of the New Act as read with replacements in Article 25, paragraph (2) of the Supplementary Provisions", and "and 18" is deemed to be replaced with "and 25"; in paragraph (3), "Article 18, paragraph (2), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (ii) of the Supplementary Provisions of the New Act as read with replacements in Article 25, paragraph (2) of the Supplementary Provisions", "Article 18, paragraph (2), item (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (iii) of the Supplementary Provisions of the New Act as read with replacements in Article 25, paragraph (2) of the Supplementary Provisions", and "and 18" is deemed to be replaced with "and 25"; and in the preceding paragraph, ", 18 and 18-2" is deemed to be replaced with "and 25".