Supplementary Provisions, Article 29Notice of the Method of Calculating the Amount of Fixed Assets Tax and City Planning Tax Imposed on Farmland in an Urbanization Promotion Area
第二十九条（市街化区域農地に対して課する固定資産税及び都市計画税の額の算定方法の通知）
Solely for fixed assets tax and city planning tax for the fiscal year for which Article 19-3 and Article 27 of the Supplementary Provisions newly come to apply to farmland in an urbanization promotion area, the mayor of the municipality is, when delivering a tax notice to a taxpayer pursuant to Article 364, paragraph (9), to send together with it a document stating an outline of the method of calculating the amount of fixed assets tax and city planning tax imposed on farmland in an urbanization promotion area.
市街化区域農地について新たに附則第十九条の三及び第二十七条の規定が適用されることとなる年度分の固定資産税及び都市計画税に限り、市町村長は、第三百六十四条第九項の規定により納税者に納税通知書を交付する場合においては、市街化区域農地に対して課する固定資産税及び都市計画税の額の算定方法の概要を記載した文書を併せて送付するものとする。
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
farmland in an urbanization promotion areamachine translation
「市街化区域農地」
Farmland (農地) in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than productive green land (生産緑地) and the other farmland the items of Article 19-2, paragraph 1 of the supplementary provisions (附則) leave out.
Defined inSupplementary Provisions, Article 19-2, paragraph (1)