Supplementary Provisions, Article 9

①For fixed assets tax or city planning tax for fiscal year 2000 only, where a municipality is unable to calculate, by the deadline for issuing the tax notice under Article 364, paragraph (2) of the New Act, the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act, the adjusted fixed assets tax on commercial land, etc. prescribed in Article 18-2 of the Supplementary Provisions of the New Act, the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the New Act, or the city planning tax amount after the reduction under Article 27-3 of the Supplementary Provisions of the New Act, with respect to fixed assets tax or city planning tax imposed on building land, etc. (meaning building land, etc. prescribed in Article 17, item (ii) of the Supplementary Provisions of the New Act; the same applies hereinafter), the municipality may collect the fixed assets tax or city planning tax relating to that building land, etc. at each payment period, within the range of the amount obtained by dividing the amount equivalent to the fixed assets tax amount or city planning tax amount relating to that building land, etc. that has been provisionally calculated in accordance with the rules of Article 18, paragraph (1), Article 18-2, Article 25, paragraph (1) or Article 27-3 of the Supplementary Provisions of the Former Act (hereinafter in this Article referred to as the "provisionally calculated tax") by the number of payment periods of that fiscal year.

②Where the mayor of the municipality, after assessing fixed assets tax or city planning tax pursuant to the preceding paragraph, has computed the amount of fixed assets tax or city planning tax for fiscal year 2000 relating to 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 assessed is less than the fixed assets tax amount or city planning tax amount for fiscal year 2000 relating to that building land, etc. (hereinafter in this Article referred to as the "finally computed tax amount"), the tax deficiency is to be collected at the payment period 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 local government levies unpaid by 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.