Supplementary Provisions, Article 9Transitional Measures Accompanying the Abolition of the Tax Exemption Measures for Fixed Assets Tax or City Planning Tax Relating to Credit Cooperatives, etc.

③The tax base of fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 1997 imposed on offices and warehouses acquired by specified credit cooperatives, etc. (including credit cooperatives, etc. established by a merger to which specified credit cooperatives, etc. are all or some of the parties and credit cooperatives, etc. established by a merger to which the credit cooperatives, etc. established by that merger are all or some of the parties; the same applies in the following paragraph and paragraph (5)) between January 2, 1993 and January 1, 1997 that are subject to the application of Article 349-3, paragraph (36) of the New Act with respect to fixed assets tax for each fiscal year from fiscal year 1994 through fiscal year 1997 (excluding those subject to the application of the preceding two paragraphs or paragraph (5)) is the amount obtained by multiplying the amount that is to be the tax base pursuant to Article 349-3, paragraph (36) or Article 702, paragraph (1) of the New Act (for those of the offices and warehouses to which Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996) applies, the amount that is to be the tax base pursuant to that paragraph) by the rate set forth in the right-hand column of the table in paragraph (1) according to the fiscal year category set forth in the left-hand column of the same table.

④The tax base of fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 2001 imposed on offices and warehouses acquired by credit cooperatives, etc. other than specified credit cooperatives, etc. between January 2, 1993 and January 1, 2001 that are subject to the application of Article 349-3, paragraph (34) of the Local Tax Act After the 1999 Amendment with respect to fixed assets tax for each fiscal year from fiscal year 1994 through fiscal year 2001 (excluding those subject to the application of paragraph (1) or (2)) is the amount obtained by multiplying the amount that is to be the tax base pursuant to Article 349-3, paragraph (34) or Article 702, paragraph (1) of the Local Tax Act After the 1999 Amendment (for those of the offices and warehouses to which Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000) applies by virtue of its remaining in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), the amount that is to be the tax base pursuant to Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as so remaining in force) by the rate set forth in the right-hand column of the table in paragraph (2) according to the fiscal year category set forth in the left-hand column of the same table.

⑤The tax base of fixed assets tax or city planning tax for each fiscal year from fiscal year 1995 through fiscal year 2001 imposed on offices and warehouses that, among the offices and warehouses acquired by specified credit cooperatives, etc. between January 2, 1994 and January 1, 2001, were owned and used by credit cooperatives, etc. other than specified credit cooperatives, etc. on January 1 of the year including the date of that acquisition (or, where the date of that acquisition is January 1, on January 1 of the year preceding the year including the date of that acquisition), and that are subject to the application of Article 349-3, paragraph (34) of the Local Tax Act After the 1999 Amendment with respect to fixed assets tax for each fiscal year from fiscal year 1995 through fiscal year 2001 (excluding those subject to the application of paragraph (1) or (2)) is the amount obtained by multiplying the amount that is to be the tax base pursuant to Article 349-3, paragraph (34) or Article 702, paragraph (1) of the Local Tax Act After the 1999 Amendment (for those of the offices and warehouses to which Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000) applies by virtue of its remaining in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), the amount that is to be the tax base pursuant to Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as so remaining in force) by the rate set forth in the right-hand column of the table in paragraph (2) according to the fiscal year category set forth in the left-hand column of the same table.

⑥In the case where the provisions of the preceding paragraphs apply, in Article 15-4 of the Supplementary Provisions of the New Act, "the preceding three Articles" is deemed to be replaced with "the preceding three Articles or Article 9, paragraphs (1) through (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Government Finance Act (Act No. 15 of 1994)".