Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions for Fixed Assets Tax, etc. Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.

①A municipality may, as provided by Municipal Ordinance, decide not to apply Article 18-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and Article 25-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act) to fixed assets tax and city planning tax for each fiscal year from fiscal 2015 through fiscal 2017.

②In the case of the preceding paragraph, with respect to the fixed assets tax for each fiscal year concerned on building land, etc. listed in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act that, on the assessment date for each fiscal year from fiscal 2015 through fiscal 2017, falls under the 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 (excluding building land, etc. to which the provisions of the following paragraph apply), among that building land, etc. that, on the assessment date for the previous fiscal year of each such fiscal year, fell under the building land, etc. listed in the right-hand column of the same table respectively (hereinafter in this paragraph referred to as "change-of-use building land, etc."), Article 17 and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply on the basis that the change-of-use building land, etc. is deemed to have been the building land, etc. listed in the left-hand column of the same table on the assessment date for the previous fiscal year of each such fiscal year.

③In the case of paragraph (1), among the building land, etc. listed in Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act that falls under the 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 2015 (hereinafter in this paragraph referred to as "fiscal 2015 building land, etc."), the building land, etc. listed in Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the same table on the assessment date for fiscal 2016 (hereinafter in this paragraph referred to as "fiscal 2016 building land, etc."), or the building land, etc. listed in Article 18, paragraph (6), item (iv) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the same table on the assessment date for fiscal 2017 (hereinafter in this paragraph referred to as "fiscal 2017 building land, etc."), with respect to the fixed assets tax (for fiscal 2015 in the case of fiscal 2015 building land, etc., for fiscal 2016 in the case of fiscal 2016 building land, etc., and for fiscal 2017 in the case of fiscal 2017 building land, etc.) pertaining to that building land, etc. whose similar land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter in this paragraph) fell under the building land, etc. listed in the right-hand column of the same table respectively on the assessment date for fiscal 2014 (in the case of fiscal 2015 building land, etc.), fiscal 2015 (in the case of fiscal 2016 building land, etc.) or fiscal 2016 (in the case of fiscal 2017 building land, etc.) (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), Article 17 and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply on the basis that the similar land is deemed to have been the building land, etc. listed in the left-hand column of the same table on the assessment date for the previous fiscal year.

④In the case of paragraph (1), for the application of Article 17 and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and the preceding two paragraphs to the fixed assets tax for each fiscal year concerned on building land, etc. that, on the assessment date for each fiscal year from fiscal 2015 through fiscal 2017, 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."), 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 piece of building land, etc.

⑤The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal 2015 through fiscal 2017. In this case, in paragraph (2), the words "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions" are deemed to be replaced with "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act as deemed to be replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", and the words "Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" are deemed to be replaced with "Article 25 or Article 27-4-2 of the Supplementary Provisions of the New Act"; in paragraph (3), the words "Article 18, paragraph (6), item (ii) of the Supplementary Provisions" are deemed to be replaced with "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act as deemed to be replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", the words "Article 18, paragraph (6), item (iii) of the Supplementary Provisions" are deemed to be replaced with "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act as deemed to be replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", and the words "Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" are deemed to be replaced with "Article 25 or Article 27-4-2 of the Supplementary Provisions of the New Act"; and in the preceding paragraph, the words "and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" are deemed to be replaced with ", Article 25 and Article 27-4-2 of the Supplementary Provisions of the New Act".