Supplementary Provisions, Article 14

①Limited to fixed assets tax or city planning tax for fiscal year 2006, a municipality may, in the case where it 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, the held-level fixed assets tax on residential land prescribed in paragraph (4) of that Article, the held-level fixed assets tax on commercial land, etc. prescribed in paragraph (5) of that Article, the adjusted fixed assets tax on commercial land, etc. prescribed in paragraph (6) of that Article, the adjusted fixed assets tax on farmland in an urbanization promotion area prescribed in Article 19-4, paragraph (1) of the Supplementary Provisions of the New Act, the held-level fixed assets tax on farmland in an urbanization promotion area prescribed in paragraph (4) of that Article, the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the New Act, the held-level city planning tax on residential land prescribed in paragraph (4) of that Article, the held-level city planning tax on commercial land, etc. prescribed in paragraph (5) of that Article, the adjusted city planning tax on commercial land, etc. prescribed in paragraph (6) of that Article, the adjusted city planning tax on farmland in an urbanization promotion area prescribed in Article 27-2, paragraph (1) of the Supplementary Provisions of the New Act, or the held-level city planning tax on farmland in an urbanization promotion area prescribed in paragraph (4) of that Article, 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) or farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the New Act; the same applies hereinafter), collect the fixed assets tax or city planning tax on that building land, etc. or farmland in an urbanization promotion area in each payment period, within the limit of the amount obtained by dividing, by the number of payment periods of that fiscal year, the amount equivalent to the fixed assets tax amount or city planning tax amount on that building land, etc. or farmland in an urbanization promotion area that is provisionally calculated in accordance with the rules of Article 18, paragraph (1), Article 18-2, Article 19-4, Article 25, paragraph (1), Article 25-2 or Article 27-2 of the Supplementary Provisions of the Former Act (hereinafter in this Article referred to as "provisionally calculated tax").

②After imposing fixed assets tax or city planning tax pursuant to the provisions of the preceding paragraph, when the mayor of the municipality has calculated the amount of fixed assets tax or city planning tax for fiscal year 2006 on that building land, etc. or farmland in an urbanization promotion area (hereinafter in this Article referred to as "final computation"), the mayor must, without delay, notify the taxpayer to that effect. In this case, if 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 2006 on that building land, etc. or farmland in an urbanization promotion area (hereinafter in this Article referred to as "finally computed tax amount"), the tax deficiency is to be collected in the payment periods on or after the day on which the final computation is made, and if 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 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:

④In the case of delinquent tax collection procedures for 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 paragraph (2) is made for that building land, etc. or farmland in an urbanization promotion area.