Article 745Assessment and Collection, etc. of Fixed Assets Tax Imposed by Prefectures

①With respect to the assessment and collection, etc. of fixed assets tax imposed by a prefecture on large-scale depreciable assets, the provisions of Article 341, items (iv) and (v), Article 343, paragraph (1), Articles 353 through 359, Article 362, Article 364 (excluding paragraphs (3), (4) and (10)), Articles 364-2 through 367, Article 369, Articles 371 through 376, Article 383, Article 385, Article 386 and Article 403 apply mutatis mutandis, except as otherwise specially provided in this Section. In this case, the phrase "municipality" in those provisions is deemed to be replaced with "prefecture", and the phrase "mayor of the municipality" is deemed to be replaced with "prefectural governor".

②If the prefectural governor discovers that there is a shortfall in the fixed assets tax amount of a person who is obliged to file a declaration with the mayor of a municipality or the prefectural governor pursuant to the provisions of Article 383 or Article 383 as applied mutatis mutandis pursuant to the preceding paragraph, or of a person who is obliged to file a declaration with the prefectural governor or the Minister for Internal Affairs and Communications pursuant to the provisions of Article 394, based on the determination or correction of the price of the depreciable assets under the provisions of Article 417 or Article 743, paragraph (2), because that person failed to file the declaration the person was required to file or filed a false declaration, the governor must immediately collect the shortfall by additional collection. In this case, if there is, among the shortfall, an amount that the mayor of the municipality may collect by additional collection pursuant to the provisions of the proviso to Article 368, paragraph (1), the amount to be collected by additional collection by the prefectural governor is the amount obtained by deducting from the shortfall the amount that the mayor of the municipality may collect.

③The provisions of Article 368, paragraphs (2) and (3) apply mutatis mutandis where the prefectural governor collects a shortfall by additional collection pursuant to the provisions of the preceding paragraph. In this case, the phrase "municipal" in paragraph (2) of that Article is deemed to be replaced with "prefectural", and the phrase "mayor of the municipality" in paragraph (3) of that Article is deemed to be replaced with "prefectural governor".