Supplementary Provisions, Article 14Transitional 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) with regard to fixed assets tax and city planning tax for each fiscal year from fiscal year 2021 to fiscal year 2023.

②In the case of the preceding paragraph, with regard to fixed assets tax for each of those fiscal years concerning building land, etc. listed in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act that falls 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 year 2021 to fiscal year 2023 (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 as of the assessment date for the previous fiscal year of each of those fiscal years (hereinafter referred to as "change-of-use building land, etc." in this paragraph), the provisions of Article 17 of the Supplementary Provisions of the New Act 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, as of the assessment date for the previous fiscal year of each of those fiscal years, the building land, etc. set forth in the left-hand column of that table, respectively.

③In the case of paragraph (1), with regard to fixed assets tax for fiscal year 2021 in the case of fiscal 2021 building land, etc., for fiscal year 2022 in the case of fiscal 2022 building land, etc., and for fiscal year 2023 in the case of fiscal 2023 building land, etc. relating to those among 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. 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 year 2021 (hereinafter referred to as "fiscal 2021 building land, etc." in this paragraph), 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. set forth in the left-hand column of that table as of the assessment date for fiscal year 2022 (hereinafter referred to as "fiscal 2022 building land, etc." in this paragraph), or building land, etc. listed in paragraph (6), item (iv) of that Article that falls under the building land, etc. set forth in the left-hand column of that table as of the assessment date for fiscal year 2023 (hereinafter referred to as "fiscal 2023 building land, etc." in this paragraph) whose similar land (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 year 2020 in the case of fiscal 2021 building land, etc., fiscal year 2021 in the case of fiscal 2022 building land, etc., and fiscal year 2022 in the case of fiscal 2023 building land, etc. (hereinafter referred to as the "assessment date for the previous fiscal year" in this paragraph), the provisions of Article 17 of the Supplementary Provisions of the New Act 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 similar land was, as of the assessment date for the previous fiscal year, the building land, etc. set forth in the left-hand column of that table, respectively.

④In the case of paragraph (1), with regard to the application of Article 17 of the Supplementary Provisions of the New Act 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 fixed assets tax for each fiscal year concerning 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 as the "part that is small-scale residential land" in this paragraph), the part that is general residential land prescribed in paragraph (1) of that Article (hereinafter referred to as the "part that is general residential land" in this paragraph) or the part that is non-residential building land, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as the "part that is non-residential building land, etc." in this paragraph) as of the assessment date for each fiscal year from fiscal year 2021 to fiscal year 2023, 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 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 year 2021 to fiscal year 2023. 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 the terms are replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", and 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)" is deemed to be replaced 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" is deemed to be replaced with "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act as the terms are 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" is deemed to be replaced with "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act as the terms are replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", and 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)" is 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 phrase "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)" is deemed to be replaced with ", Article 25 of the Supplementary Provisions of the New Act and Article 27-4-2 of the Supplementary Provisions of the New Act".