①A municipality is to, solely for fixed assets tax and city planning tax for the urbanization promotion area designation year (meaning the fiscal year whose assessment date is January 1 of the year following the year in which falls the date (hereinafter in this Article referred to as the "urbanization promotion area designation date") on which the city planning concerning the urbanization promotion area and urbanization control area prescribed in Article 7, paragraph (1) of the Former City Planning Act or the city planning concerning area classification prescribed in Article 7, paragraph (1) of the City Planning Act was determined for the area of the municipality or any other cause specified by Cabinet Order arose (or the same day, where the urbanization promotion area designation date is January 1); the same applies hereinafter in this Article) and for the fiscal year following the urbanization promotion area designation year, with respect to the fixed assets tax and city planning tax imposed, in respect of farmland in an urbanization promotion area that is located on the assessment date for the urbanization promotion area designation year and for which the owner of that farmland in an urbanization promotion area has, during the period from the urbanization promotion area designation date until December 31 of the year that includes the first day of the urbanization promotion area designation year, commenced, with respect to that farmland in an urbanization promotion area, an application for permission for development activities prescribed in Article 29, paragraph (1) of the City Planning Act (hereinafter in this paragraph referred to as "development permit") or any other procedures for planned conversion to building land specified by Cabinet Order, and for which the commencement of those procedures has been certified by the mayor of the municipality (hereinafter in this Article referred to as "farmland under conversion to building land"), on the owner of that farmland in an urbanization promotion area (including the owner's heir; hereinafter in this Article referred to as the "owner of farmland under conversion to building land"), where confirmation has been received from the mayor of the municipality that, for that farmland under conversion to building land, a development permit or any other formulation of a plan, etc. for conversion to building land specified by Cabinet Order has been made during the period from the urbanization promotion area designation date until December 31 of the year that includes the first day of the fiscal year following the urbanization promotion area designation year, exempt the tax liability for local government levies relating to an amount equivalent to nine-tenths of the fixed assets tax amount or city planning tax amount, respectively, for the urbanization promotion area designation year and the fiscal year following the urbanization promotion area designation year (or, where that confirmation was received in the urbanization promotion area designation year, for the urbanization promotion area designation year) on that farmland under conversion to building land.

②A person who wishes to receive the certification referred to in the preceding paragraph must report to that effect to the mayor of the municipality during the period from the first day of the urbanization promotion area designation year until January 31 of the year that includes the first day of the fiscal year following that fiscal year; provided, however, that this does not apply where the mayor of the municipality finds that there are unavoidable reasons.

③A municipality is to, only where the mayor of the municipality certifies, on the application of the owner of farmland under conversion to building land, that there are unavoidable reasons for the plan, etc. prescribed in paragraph (1) not having been formulated for the farmland under conversion to building land by December 31 of the year that includes the first day of the fiscal year following the urbanization promotion area designation year, where confirmation has been received from the mayor of the municipality that the plan, etc. has been formulated for that farmland under conversion to building land during the period from January 1 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year until December 31 of the year that includes the first day of the fiscal year following that fiscal year, exempt the tax liability for local government levies relating to an amount equivalent to nine-tenths of the fixed assets tax amount or city planning tax amount, respectively, on that farmland under conversion to building land for the urbanization promotion area designation year and the fiscal year following the urbanization promotion area designation year, and an amount equivalent to two-thirds of the fixed assets tax amount or city planning tax amount, respectively, on that farmland under conversion to building land for the second fiscal year following the urbanization promotion area designation year and the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year (or, where that confirmation was received in the second fiscal year following the urbanization promotion area designation year, for the second fiscal year following the urbanization promotion area designation year only) (or, where that confirmation was received during the period from January 1 through March 31 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year, an amount equivalent to nine-tenths of the fixed assets tax amount or city planning tax amount, respectively, on that farmland under conversion to building land for the urbanization promotion area designation year and the fiscal year following the urbanization promotion area designation year).

④A person who wishes to receive the certification referred to in the preceding paragraph must apply to that effect to the mayor of the municipality by January 31 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year; provided, however, that this does not apply where the mayor of the municipality finds that there are unavoidable reasons.

⑤An owner of farmland under conversion to building land who wishes to receive the confirmation referred to in paragraph (1) must apply to that effect to the mayor of the municipality during the period from the first day of the urbanization promotion area designation year until January 31 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year, and an owner of farmland under conversion to building land who wishes to receive the confirmation referred to in paragraph (3) must apply to that effect to the mayor of the municipality during the period from January 1 of that year until January 31 of the second year after the year that includes that day; provided, however, that this does not apply where the mayor of the municipality finds that there are unavoidable reasons.

⑥When the mayor of the municipality has given the confirmation referred to in paragraph (1) or (3), or has decided not to give that confirmation, the mayor must notify the owner of farmland under conversion to building land to that effect without delay.

⑦When the mayor of the municipality has given the certification referred to in paragraph (1), the mayor is to defer the collection of the local government levies relating to an amount equivalent to nine-tenths of the fixed assets tax amount or city planning tax amount, respectively, for the urbanization promotion area designation year and the fiscal year following the urbanization promotion area designation year on the farmland under conversion to building land pertaining to that certification, for the period until March 31 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year. In this case, the mayor of the municipality must, except where the mayor finds that the requirements specified by Cabinet Order are met and there is no need to take security, take, pursuant to Cabinet Order, security of the kinds listed in the items of Article 16, paragraph (1) equal to the amount pertaining to that deferral.

⑧When the mayor of the municipality has given the certification referred to in paragraph (3), the mayor is to defer the collection of the local government levies relating to an amount equivalent to nine-tenths of the fixed assets tax amount or city planning tax amount, respectively, for the urbanization promotion area designation year and the fiscal year following the urbanization promotion area designation year, and an amount equivalent to two-thirds of the fixed assets tax amount or city planning tax amount, respectively, for the second fiscal year following the urbanization promotion area designation year and the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year, on the farmland under conversion to building land pertaining to that certification, for the period from the first day of the second fiscal year following the urbanization promotion area designation year until March 31 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year. In this case, the mayor of the municipality must, except where the mayor finds that the requirements specified by Cabinet Order are met and there is no need to take security, take, pursuant to Cabinet Order, security of the kinds listed in the items of Article 16, paragraph (1) equal to the amount pertaining to that deferral.

⑨Where the mayor of the municipality has deferred collection pursuant to the provisions of the preceding two paragraphs, and it becomes clear that paragraph (1) (or, where the certification under paragraph (3) was given, that paragraph) does not apply to the fixed assets tax or city planning tax pertaining to that deferral of collection, the mayor must cancel the deferral of collection for all or part of the local government levies relating to that fixed assets tax or city planning tax. In this case, the person whose deferral of collection has been cancelled must immediately pay the local government levies relating to the fixed assets tax or city planning tax concerned by the cancellation of that deferral of collection.

⑩The provisions of Article 15-2-2, Article 15-2-3, paragraph (1), Article 15-3, paragraph (3) and Article 16-2, paragraphs (1) through (3) apply mutatis mutandis to the deferral of collection under the provisions of paragraph (7) or (8), and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4) and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis, respectively, to the provision and disposal of security under the provisions of the second sentence of paragraph (7) or the second sentence of paragraph (8).

⑪Where a municipality has collected local government levies relating to fixed assets tax or city planning tax, and paragraph (1) has come to apply to the land on which that fixed assets tax or city planning tax was imposed, the municipality is to refund, on the application of the person liable for that fixed assets tax or city planning tax, the local government levies relating to an amount equivalent to nine-tenths of the fixed assets tax amount or city planning tax amount, respectively, on that land.

⑫Where a municipality has collected local government levies relating to fixed assets tax or city planning tax, and paragraph (3) has come to apply to the land on which that fixed assets tax or city planning tax was imposed, the municipality is to refund, on the application of the person liable for that fixed assets tax or city planning tax, the local government levies relating to an amount equivalent to two-thirds (nine-tenths for fixed assets tax or city planning tax for the urbanization promotion area designation year and the fiscal year following the urbanization promotion area designation year) of the fixed assets tax amount or city planning tax amount, respectively, on that land.

⑬Where the mayor of the municipality refunds local government levies relating to fixed assets tax or city planning tax pursuant to the preceding two paragraphs, and there are local government levies unpaid by the person entitled to the refund, the mayor must appropriate the amount to be refunded to them.

⑭Where local government levies relating to fixed assets tax or city planning tax are refunded or appropriated pursuant to the preceding three paragraphs, deeming the day on which 10 days have elapsed counting from the day on which the application for refund under the provisions of paragraph (11) or (12) was made to be the day set forth in Article 17-4, paragraph (1), item (iv), the provisions of that paragraph (excluding items (i) through (iii)) apply.

⑮The procedures for the report under paragraph (2) and the application under paragraph (5) and other matters necessary for the application of the provisions of paragraphs (1) through (9) are specified by Cabinet Order.

⑯With respect to the fixed assets tax or city planning tax imposed on an owner of farmland under conversion to building land who has been exempted from tax liability under paragraph (1) for land for which the confirmation under that paragraph was received by the fiscal year following the urbanization promotion area designation year, a municipality is to reduce, solely for fixed assets tax or city planning tax for the second fiscal year following the urbanization promotion area designation year (or, where that confirmation was received in the urbanization promotion area designation year, for the fiscal year following the urbanization promotion area designation year and the second fiscal year following the urbanization promotion area designation year) and for the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year, the amount equivalent to nine-tenths (two-thirds for the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year) of the fixed assets tax amount or city planning tax amount, respectively, on the land pertaining to that confirmation from the fixed assets tax amount or city planning tax amount, respectively, on the land pertaining to that confirmation.

⑰With respect to the fixed assets tax or city planning tax imposed on an owner of farmland under conversion to building land who has been exempted from tax liability under paragraph (3) for land for which the confirmation under that paragraph was received by the second fiscal year following the urbanization promotion area designation year, a municipality is to reduce, solely for fixed assets tax or city planning tax for the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year (or, where that confirmation was received during the period from January 1 through March 31 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year, for the second fiscal year following the urbanization promotion area designation year and the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year), the amount equivalent to two-thirds of the fixed assets tax amount or city planning tax amount, respectively, on the land pertaining to that confirmation from the fixed assets tax amount or city planning tax amount, respectively, on the land pertaining to that confirmation.

⑱The provisions of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis in paragraph (3) of that Article) do not apply to fixed assets tax or city planning tax on land to which paragraph (1), (3), (7) or (8) or the preceding two paragraphs applies. However, this does not apply where land to which the provisions of paragraph (7) or (8) have applied comes to be subject to the provisions of paragraph (9).