Supplementary Provisions, Article 9

①Only for fixed assets tax for fiscal year 1974, where a municipality has been unable, with respect to fixed assets tax imposed on building land, etc. (excluding non-residential land prescribed in Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act that is owned by a corporation), by the time limit 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 on that building land, etc. (hereinafter in this Article referred to as the "final computation") for an unavoidable reason such as being unable to find that the building land, etc. is small-scale residential land, the municipality may collect fixed assets tax on that building land, etc. in each payment period within the range of the amount obtained by dividing the amount equivalent to the fixed assets tax amount in the case where the amount set forth in item (i) or (ii) for that building land, etc. is taken as the amount to be the tax base of fixed assets tax for that fiscal year (hereinafter in this Article referred to as the "provisionally calculated tax") by the number of payment periods for that fiscal year.

②A mayor of a municipality, when the final computation has been performed after assessing fixed assets tax pursuant to the provisions of the preceding paragraph, must without delay notify the taxpayer to that effect. In this case, where the fixed assets tax amount already assessed falls short of the fixed assets tax amount for fiscal year 1974 resulting from the final computation (hereinafter in this Article referred to as the "finally computed tax amount"), the tax deficiency must be collected in the payment period on or after the day on which the final computation was performed, and where the fixed assets tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to the local government levies unpaid by the person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act.

③A mayor of a municipality, when collecting fixed assets tax pursuant to the provisions of paragraph (1), must state the matters set forth in the following items in substance in the tax notice to be delivered to the taxpayer of that fixed assets tax, or attach a document in which they are stated:

④In the case of carrying out the delinquent tax collection procedure with respect to fixed assets tax collected pursuant to the provisions of paragraph (1), property may not be realized until the day on which the notification under the provisions of paragraph (2) is given with respect to the building land, etc.