Supplementary Provisions, Article 8

Only for fixed assets tax for fiscal year 1976, with regard to fixed assets tax imposed on land to which the provisions of Article 18, paragraph (1) or Article 19, paragraph (1) of the Supplementary Provisions of the New Act apply, a mayor of a municipality may, for the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act registered in the land tax ledgers, etc. pursuant to that paragraph and the comparison-based tax base amount under that paragraph, and the amounts specified in the items of paragraph (2) of that Article registered in the land tax ledgers, etc. pursuant to that paragraph, substitute notification of those amounts to the owner of that land for the inspection of the fixed assets tax ledger under the provisions of Article 415 of the New Act. In this case, with regard to the application of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act, as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act, to the comparison-based tax base amount of that land under Article 28, paragraph (1) of the Supplementary Provisions of the New Act, the phrase "after the day on which the fixed assets tax ledger was made available for public inspection pursuant to the provisions of Article 415, paragraph (1), the fact that the price, etc. of the fixed assets (including the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions; hereinafter the same in this paragraph) has not been registered, or the registered price, etc." in Article 417, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "after the day on which notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 1976), the comparison-based tax base amount under that paragraph relating to that notification", the phrase "price or the comparison-based tax base amount under that paragraph" with "the comparison-based tax base amount under that paragraph", and the phrase "price, etc." with "the comparison-based tax base amount under that paragraph", and the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) until 10 days after the last day thereof, or Article 417, paragraph (1)" in Article 432, paragraph (1) of the New Act with "the day on which notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions was received pursuant to the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., or Article 417, paragraph (1) as applied with terms replaced pursuant to the provisions of Article 8 of the Supplementary Provisions of that Act".