①The provisions of Article 19-3, Article 19-4, Article 21-2, Article 23 (limited to the portion pertaining to farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies), Article 24 (limited to the portion pertaining to farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies), Article 27, Article 27-2, Article 27-4-2, Article 27-5 (limited to the portion pertaining to farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies), Article 28 (limited to the portion pertaining to farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies) and Article 29 through Article 29-5 of the Supplementary Provisions do not apply, for the time being, to farmland in an urbanization promotion area other than farmland in an urbanization promotion area that, on the assessment date for each fiscal year from fiscal 1994 onward, is located within the area of the Tokyo Metropolis (limited to the area where special wards exist), within the area of a designated city located within the National Capital Region prescribed in Article 2, paragraph (1) of the Metropolitan Area Readjustment Act, the Kinki Region prescribed in Article 2, paragraph (1) of the Kinki Area Adjustment Act or the Chubu Region prescribed in Article 2, paragraph (1) of the Chubu Area Development and Improvement Act, or within the area of any other city whose area is wholly or partly within the existing urban area prescribed in Article 2, paragraph (3) of the Metropolitan Area Readjustment Act or the suburban development zone prescribed in paragraph (4) of that Article, the built-up city area prescribed in Article 2, paragraph (3) of the Kinki Area Adjustment Act or the suburban development area prescribed in paragraph (4) of that Article, or the urban development area prescribed in Article 2, paragraph (3) of the Chubu Area Development and Improvement Act.

②The amount of fixed assets tax on farmland in an urbanization promotion area to which the provisions of the preceding paragraph apply is the amount of tax in the case where one-third of the price that is to be the tax base of fixed assets tax on that farmland in an urbanization promotion area is taken as the amount that is to be the tax base.

③The amount of city planning tax on farmland in an urbanization promotion area to which the provisions of paragraph (1) apply is the amount of tax in the case where two-thirds of the price that is to be the tax base of fixed assets tax on that farmland in an urbanization promotion area is taken as the amount that is to be the tax base.

④With regard to the application of Article 19, Article 23, Article 26, Article 27-5 and Article 28 of the Supplementary Provisions to farmland in an urbanization promotion area to which the provisions of the preceding two paragraphs apply, the phrase "the fixed assets tax amount for that fiscal year for that farmland" in Article 19, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the fixed assets tax amount for that fiscal year for that farmland as calculated pursuant to Article 29-7, paragraph (2) of the Supplementary Provisions"; in Article 23 of the Supplementary Provisions, the phrase "farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions" is deemed to be replaced with "farmland in an urbanization promotion area to which Article 29-7, paragraph (2) of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 29-7, paragraph (4) of the Supplementary Provisions", and the phrase "for farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies, the amount that is to be the tax base for that fiscal year prescribed in paragraph (1) of that Article" is deemed to be replaced with "for farmland in an urbanization promotion area to which Article 29-7, paragraph (2) of the Supplementary Provisions applies, the amount that is to be the tax base for that fiscal year prescribed in that paragraph"; the phrase "the city planning tax amount for that fiscal year on that farmland" in Article 26, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the city planning tax amount for that fiscal year on that farmland as calculated pursuant to Article 29-7, paragraph (3) of the Supplementary Provisions"; in Article 27-5, paragraph (2) of the Supplementary Provisions, the phrase "farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions" is deemed to be replaced with "farmland in an urbanization promotion area to which Article 29-7, paragraph (2) of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 29-7, paragraph (4) of the Supplementary Provisions", and the phrase "Article 19-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 29-7, paragraph (2) of the Supplementary Provisions"; and in Article 28, paragraph (3) of the Supplementary Provisions, the phrase "farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions" is deemed to be replaced with "farmland in an urbanization promotion area to which Article 29-7, paragraph (2) of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 29-7, paragraph (4) of the Supplementary Provisions", and the phrase "Article 19-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 29-7, paragraph (2) of the Supplementary Provisions".

⑤Matters necessary for the application of the provisions of Article 19-3, Article 19-4, Article 27, Article 27-2 and Article 29-5 of the Supplementary Provisions to the calculation of the amount of fixed assets tax and city planning tax imposed on farmland in an urbanization promotion area to which the provisions of paragraph (1) have applied, where that farmland in an urbanization promotion area has come not to be subject to the provisions of that paragraph on the assessment date for each fiscal year from fiscal 1995 onward, are specified by Cabinet Order.

⑥The provisions of Article 29-2 and Article 29-3 of the Supplementary Provisions apply mutatis mutandis where farmland in an urbanization promotion area to which the provisions of paragraph (1) did not apply on the assessment date for the relevant fiscal year comes to satisfy, during the period from the day following that date until the last day of that year, the requirements for being subject to the provisions of that paragraph.

In addition to what is provided for in Article 17 through the preceding Article of the Supplementary Provisions, matters necessary for the calculation of the amount of fixed assets tax imposed on building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area, and other matters necessary for the enforcement of those provisions, are specified by Cabinet Order.

②With regard to the application of Article 448, paragraph (1) to the following light motor vehicles with three or more wheels, where such a light motor vehicle receives its first vehicle number assignment during the period from April 1, 2025 until March 31, 2028, the phrases set forth in the middle column of the following table that appear in the provisions of that paragraph set forth in the left-hand column of the same table are, solely for light motor vehicle tax for the fiscal year following the fiscal year that includes the day on which it received that first vehicle number assignment, deemed to be the phrases set forth in the corresponding right-hand column of the same table.

③With regard to the application of Article 448, paragraph (1) to gasoline light motor vehicles with three or more wheels (meaning light motor vehicles that use gasoline as fuel for the internal combustion engine; the same applies hereinafter in this paragraph) (limited to those for commercial use as passenger vehicles) whose nitrogen oxides emissions do not exceed one-half of the nitrogen oxides value prescribed in the exhaust gas safety standards, specified by Order of the Ministry of Internal Affairs and Communications, established under Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or whose nitrogen oxides emissions do not exceed one-quarter of the nitrogen oxides value prescribed in the exhaust gas safety standards, specified by Order of the Ministry of Internal Affairs and Communications, established under paragraph (1) of that Article as to be applied on or after October 1, 2005, and whose energy consumption efficiency prescribed in Article 151, item (i), (a) of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy (hereinafter in this paragraph and paragraph (1) of the following Article referred to as "energy consumption efficiency") is not less than the figure obtained by multiplying by 90 percent the energy consumption efficiency, specified by Order of the Ministry of Internal Affairs and Communications in consideration of the matters to serve as the criteria for the judgment of energy-consuming equipment manufacturers, etc. established under Article 149, paragraph (1) of that Act (hereinafter in this paragraph referred to as "benchmark energy consumption efficiency"), that has been established to be applied in each fiscal year from fiscal 2030 onward, and is not less than the benchmark energy consumption efficiency that has been established to be applied in each fiscal year from fiscal 2020 onward, as specified by Order of the Ministry of Internal Affairs and Communications, where such a gasoline light motor vehicle receives its first vehicle number assignment during the period from April 1, 2025 until March 31, 2026, solely for light motor vehicle tax for fiscal 2026, the phrase "3,900 yen" in Article 448, paragraph (1), item (ii), (b) is deemed to be replaced with "2,000 yen" and the phrase "6,900 yen" in item (ii), (c), (1), (i) of that paragraph is deemed to be replaced with "3,500 yen".