Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions for Fixed Assets Tax or City Planning Tax Imposed on Farmland in an Urbanization Promotion Area
第十一条（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置）
Solely for fixed assets tax or city planning tax for fiscal year 1982, with respect to fixed assets tax or city planning tax imposed on farmland in an urbanization promotion area, if a municipality is unable to make the finding under Article 29-5, paragraph (1) of the Supplementary Provisions of the New Act for that farmland in an urbanization promotion area by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, the municipality may collect the fixed assets tax or city planning tax on that farmland in an urbanization promotion area in each payment period, within the range of the amount obtained by dividing the amount of fixed assets tax or city planning tax on that farmland, obtained by provisionally calculating the farmland-equivalent tax amount for that farmland (meaning the farmland-equivalent tax amount prescribed in Article 29-2 of the Supplementary Provisions of the New Act; the same applies in the following Article) (hereinafter in this Article referred to as the "provisionally calculated tax"), by the number of payment periods of that fiscal year.
昭和五十七年度分の固定資産税又は都市計画税に限り、市町村は、市街化区域農地に対して課する固定資産税又は都市計画税について、新法第三百六十四条第二項の納税通知書の交付期限までに、当該市街化区域農地について新法附則第二十九条の五第一項の認定ができない場合には、当該市街化区域農地に係る農地課税相当額（新法附則第二十九条の二に規定する農地課税相当額をいう。次条において同じ。）を仮に算定した当該市街化区域農地に係る固定資産税額又は都市計画税額（以下この条において「仮算定税額」という。）として、当該額を当該年度の納期の数で除して得た額の範囲において、当該市街化区域農地に係る固定資産税又は都市計画税をそれぞれの納期において徴収することができる。
If the mayor of the municipality, after imposing fixed assets tax or city planning tax pursuant to the preceding paragraph, has calculated the amount of fixed assets tax or city planning tax for fiscal year 1982 on that farmland in an urbanization promotion area (hereinafter in this Article referred to as the "final computation"), the mayor must notify the taxpayer to that effect without delay. In this case, if the amount of fixed assets tax or city planning tax already imposed is less than the amount of fixed assets tax or city planning tax for fiscal year 1982 on that farmland in an urbanization promotion area (hereinafter in this Article referred to as the "finally computed tax amount"), the tax deficiency is to be collected in the payment periods on or after the date on which the final computation was made, and if the amount of fixed assets tax or city planning tax already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to local government levies unpaid by that person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act.
市町村長は、前項の規定により固定資産税又は都市計画税を賦課した後において当該市街化区域農地に係る昭和五十七年度分の固定資産税又は都市計画税の税額の算定（以下この条において「本算定」という。）をした場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、既に賦課した固定資産税額又は都市計画税額が当該市街化区域農地に係る昭和五十七年度分の固定資産税額又は都市計画税額（以下この条において「本算定税額」という。）に満たないときは、本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額又は都市計画税額が本算定税額を超えるときは、新法第十七条又は第十七条の二の規定の例によつて、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。
When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:
that, of the tax base amount and tax amount relating to land stated in the tax notice, those relating to farmland in an urbanization promotion area are amounts provisionally calculated on the assumption that Article 19-3, Article 19-4, Article 27 or Article 27-2 of the Supplementary Provisions of the New Act did not apply, or include amounts so provisionally calculated;
that, if the provisionally calculated tax already imposed is less than the finally computed tax amount, the tax deficiency is to be collected in the payment periods on or after the date on which the final computation was made, and if the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount is to be refunded, or appropriated to local government levies unpaid by that person liable for tax.
When delinquent tax collection procedures are carried out for fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the date on which the notification under paragraph (2) is given for that farmland in an urbanization promotion area.
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 10 of 1982.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
farmland in an urbanization promotion areamachine translation
「市街化区域農地」
Farmland in an urbanization promotion area as defined in Article 19-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 10 of 1982.
Defined inSupplementary Provisions, Article 10, paragraph (1)
provisionally calculated taxmachine translation
「仮算定税額」
For fiscal 1982 fixed assets tax (固定資産税) or city planning tax (都市計画税) on farmland in an urbanization promotion area (市街化区域農地), the amount equivalent to taxation as farmland (農地課税相当額) as defined in Article 29-2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 10 of 1982, taken as the provisional tax where the municipality cannot make the finding of Article 29-5, paragraph 1 of those supplementary provisions by the deadline for the tax notice, and collected in instalments.
Short name set inSupplementary Provisions, Article 11, paragraph (1)· applies only in this article
farmland-equivalent tax amountmachine translation
「農地課税相当額」
The farmland-equivalent tax amount as defined in Article 29-2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 10 of 1982; for fiscal 1982 a municipality that could not make the certification under Article 29-5, paragraph 1 of those supplementary provisions in time could collect the tax on farmland in an urbanization promotion area (市街化区域農地) provisionally at that amount.
Defined inSupplementary Provisions, Article 11, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 12
final computationmachine translation
「本算定」
In Article 11 of the supplementary provisions (附則) of Act No. 10 of 1982, the computation of the fiscal 1982 fixed assets tax (固定資産税) or city planning tax (都市計画税) on farmland in an urbanization promotion area (市街化区域農地).
Short name set inSupplementary Provisions, Article 11, paragraph (2)· applies only in this article
finally computed tax amountmachine translation
「本算定税額」
In Article 11 of the supplementary provisions (附則) of Act No. 10 of 1982, the fiscal 1982 fixed assets tax (固定資産税) or city planning tax (都市計画税) on farmland in an urbanization promotion area (市街化区域農地) found by the final computation (本算定), against which the tax already levied provisionally is settled.
Short name set inSupplementary Provisions, Article 11, paragraph (2)· applies only in this article