Supplementary Provisions, Article 11

①Only for fixed assets tax for fiscal year 1973, where, with regard to fixed assets tax imposed on building land, etc., a municipality has been unable, by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, to calculate the amount of fixed assets tax for that fiscal year relating to that building land, etc. (hereinafter in this Article referred to as the "final computation") for unavoidable reasons such as being unable to determine that the building land, etc. is residential land, the municipality may collect the fixed assets tax relating to that building land, etc. at each payment period, within the limit of the amount obtained by dividing by the number of payment periods of that fiscal year an amount equivalent to the amount of fixed assets tax relating to that building land, etc. provisionally calculated under the provisions of the Former Act for building land, etc. owned by individuals, and under the provisions of the Former Act, Article 18, paragraph (8) of the Supplementary Provisions of the New Act or Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act for building land, etc. owned by corporations, on the assumption that those provisions apply (hereinafter in this Article referred to as the "provisionally calculated tax").

②Where the final computation has been carried out after the mayor of the municipality has assessed fixed assets tax pursuant to the provisions of the preceding paragraph, the mayor must without delay notify the taxpayer to that effect. In this case, if the amount of fixed assets tax already assessed is less than the amount of fixed assets tax for fiscal year 1973 under the final computation (hereinafter in this Article referred to as the "finally computed tax amount"), the shortfall is to be collected in the payment period on or after the date on which the final computation was carried out, and if the amount of fixed assets tax already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to the unpaid local government levies of that person liable for tax, in the manner of Article 17 or Article 17-2 of the New Act.

③When the mayor of the municipality collects fixed assets tax pursuant to the provisions of paragraph (1), the mayor must make an entry to the effect of the matters set out in the following items in, or attach a document containing such an entry to, the tax notice delivered to the taxpayer of that fixed assets tax:

④Where delinquent tax collection procedures are taken with respect to fixed assets tax collected pursuant to the provisions of paragraph (1), the realization of property may not be carried out until the date on which the notice under the provisions of paragraph (2) is given for the building land, etc. concerned.

⑤Only for fixed assets tax for fiscal year 1973, where, for fixed assets tax for that fiscal year imposed on building land, etc., the calculation of the tax amount for that fiscal year under the provisions of the Former Act (hereinafter in this paragraph referred to as the "former computation") was carried out before the Effective Date and a tax notice stating the tax amount under the former computation has been delivered, then, except where the mayor of the municipality recognizes that it is clear that the tax amount under the former computation is the same as the tax amount for that fiscal year under the final computation, the provisions of paragraphs (1) and (2) and the preceding paragraph apply by deeming the tax amount under the former computation to be the provisionally calculated tax and the assessment relating to that tax notice to be assessment based on the provisionally calculated tax under paragraph (1).