Supplementary Provisions, Article 19Special Provisions on Fixed Assets Tax on Farmland for Each Fiscal Year from Fiscal Year 2024 through Fiscal Year 2026

①The amount of fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for farmland is, where the fixed assets tax amount for that fiscal year for that farmland exceeds the fixed assets tax amount (hereinafter referred to as the "adjusted fixed assets tax amount for farmland") calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that farmland, the amount obtained by multiplying the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year for that farmland (where that farmland is farmland subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that tax base by the rates prescribed in those provisions) by the burden adjustment rate set forth in the right-hand column of the following table according to the category of burden level for that fiscal year of that farmland set forth in the left-hand column of that table, the adjusted fixed assets tax amount for farmland.