Supplementary Provisions, Article 22Transitional 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, decline to apply the provisions of Article 18-3 (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2)) and Article 25-3 (including as applied mutatis mutandis pursuant to Article 27-4-2, paragraph (2)) of the Supplementary Provisions of the New Act with regard to fixed assets tax and city planning tax for each fiscal year from fiscal 2018 through fiscal 2020.

②In the case of the preceding paragraph, with regard to fixed assets tax for each fiscal year on building land, etc. set forth in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act that fall under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act as of the assessment date for each fiscal year from fiscal 2018 through fiscal 2020 (excluding building land, etc. to which the provisions of the following paragraph apply) and that fell under the building land, etc. set forth in the right-hand column of that table respectively as of the assessment date for the previous fiscal year of each such fiscal year (hereinafter referred to in this paragraph as "change-of-use building land, etc."), the provisions 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) apply by deeming that the change-of-use building land, etc. was respectively the building land, etc. set forth in the left-hand column of that table as of the assessment date for the previous fiscal year of each such fiscal year.

③In the case of paragraph (1), among building land, etc. set forth in Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act that fall under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act as of the assessment date for fiscal 2018 (hereinafter referred to in this paragraph as "fiscal 2018 building land, etc."), building land, etc. set forth in Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act that fall under the building land, etc. set forth in the left-hand column of that table as of the assessment date for fiscal 2019 (hereinafter referred to in this paragraph as "fiscal 2019 building land, etc."), or building land, etc. set forth in Article 18, paragraph (6), item (iv) of the Supplementary Provisions of the New Act that fall under the building land, etc. set forth in the left-hand column of that table as of the assessment date for fiscal 2020 (hereinafter referred to in this paragraph as "fiscal 2020 building land, etc."), with regard to fixed assets tax for fiscal 2018 in the case of fiscal 2018 building land, etc., for fiscal 2019 in the case of fiscal 2019 building land, etc., and for fiscal 2020 in the case of fiscal 2020 building land, etc., pertaining to those the similar land of which (meaning the 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. set forth in the right-hand column of that table as of the assessment date for fiscal 2017 in the case of fiscal 2018 building land, etc., for fiscal 2018 in the case of fiscal 2019 building land, etc., and for fiscal 2019 in the case of fiscal 2020 building land, etc. (hereinafter referred to in this paragraph as the "assessment date for the previous fiscal year"), the provisions of Article 17 and Article 18 (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) of the Supplementary Provisions of the New Act apply by deeming that the similar land was, as of the assessment date for the previous fiscal year, respectively the building land, etc. set forth in the left-hand column of that table.

④In the case of paragraph (1), with regard to the application of the provisions of Article 17 and Article 18 (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) of the Supplementary Provisions of the New Act and the preceding two paragraphs to fixed assets tax for each fiscal year pertaining 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 referred to in this paragraph as the "part that is small-scale residential land"), the part that is general residential land prescribed in paragraph (1) of that Article (hereinafter referred to in this paragraph as the "part that is general residential land"), and the part that is non-residential building land, etc. prescribed in paragraph (1) of that Article (hereinafter referred to in this paragraph as the "part that is non-residential building land, etc.") as of the assessment date for each fiscal year from fiscal 2018 through fiscal 2020, the part that is small-scale residential land, the part that is general residential land, or the part that is non-residential building land, etc. is deemed to be a separate 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 2018 through fiscal 2020. In this case, the phrase "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act" in paragraph (2) is deemed to be replaced with "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", the phrase "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)" with "Article 25 or Article 27-4-2 of the Supplementary Provisions of the New Act", in paragraph (3) the phrase "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act" with "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", the phrase "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act" with "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", the phrase "Article 18 (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" with "Article 25 or Article 27-4-2", and in the preceding paragraph the phrase "and Article 18 (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" with ", Article 25 and Article 27-4-2".