Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions for Fixed Assets Tax or City Planning Tax Imposed on Farmland in an Urbanization Promotion Area

①With regard to fixed assets tax for fiscal year 2000 on those of farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the New Act (including land deemed, pursuant to Article 19-3, paragraph (2) of the Supplementary Provisions of the Former Act, to have been located as farmland in an urbanization promotion area on the assessment date for fiscal year 1993; land deemed, pursuant to Article 19-3, paragraph (2) of the Supplementary Provisions of the Former Act as applied mutatis mutandis in paragraph (3) of that Article, to have been located as farmland in an urbanization promotion area on the assessment date for the urbanization promotion area designation year (meaning the urbanization promotion area designation year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act as read with replacements pursuant to paragraph (3) of that Article; hereinafter in this paragraph referred to as the "urbanization promotion area designation year"); and land deemed, pursuant to Article 19-3, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter in this paragraph referred to as the "1993 Amendment Act"), which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter in this paragraph referred to as the "Local Tax Act Before the 1993 Amendment"), as applied mutatis mutandis in Article 19-3, paragraph (3) of the Supplementary Provisions of the Local Tax Act Before the 1993 Amendment, to have been located as farmland in an urbanization promotion area on the assessment date for fiscal year 1993; hereinafter in this Article referred to as "farmland in an urbanization promotion area") that were subject, for fixed assets tax for each fiscal year from fiscal year 1996 through fiscal year 1999, to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 1993 Amendment as applied mutatis mutandis pursuant to paragraph (3) of that Article, which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter in this Article referred to as "farmland in an urbanization promotion area under the reduction"), excluding farmland in an urbanization promotion area subject to the application of Article 19-4, paragraph (6) of the Supplementary Provisions of the New Act for fixed assets tax for fiscal year 2000, the prior-year tax base prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act (hereinafter in this Article referred to as the "prior-year tax base") or the comparison-based tax base prescribed in item (v) of that Article (hereinafter in this Article referred to as the "comparison-based tax base") is the amount calculated by deeming that farmland in an urbanization promotion area under the reduction, or the similar land of that farmland in an urbanization promotion area under the reduction, to have been, on the assessment date for each fiscal year from the urbanization promotion area designation year through fiscal year 1999 (where the urbanization promotion area designation year is fiscal year 1995 or earlier, through the fiscal year in which three fiscal years have elapsed counted from that urbanization promotion area designation year) (hereinafter in this Article referred to as the "reduction application years"), farmland in an urbanization promotion area that was subject to the application of the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or of the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 1993 Amendment as applied mutatis mutandis pursuant to paragraph (3) of that Article, which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, and was not subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 1993 Amendment as applied mutatis mutandis pursuant to paragraph (3) of that Article, which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter in this Article referred to as "farmland in an urbanization promotion area outside the reduction") (where that amount is equal to or greater than the amount that would be the prior-year tax base or comparison-based tax base for fixed assets tax for fiscal year 2000 if that farmland in an urbanization promotion area under the reduction, or the similar land of that farmland in an urbanization promotion area under the reduction, were not deemed to have been farmland in an urbanization promotion area outside the reduction on the assessment date for the reduction application years, that amount that would be the prior-year tax base or comparison-based tax base).

②With regard to city planning tax for fiscal year 2000 on those of farmland in an urbanization promotion area under the reduction that are other than farmland in an urbanization promotion area subject to the application of Article 27-2, paragraph (5) of the Supplementary Provisions of the New Act for city planning tax for fiscal year 2000 (hereinafter in this paragraph and the following Article referred to as "reduced-tax farmland in an urbanization promotion area outside the special measure"), the prior-year tax base or the comparison-based tax base is the amount calculated by deeming that reduced-tax farmland in an urbanization promotion area outside the special measure, or the similar land of that reduced-tax farmland in an urbanization promotion area outside the special measure, to have been farmland in an urbanization promotion area outside the reduction on the assessment date for the reduction application years (where that amount is equal to or greater than the amount that would be the prior-year tax base or comparison-based tax base for city planning tax for fiscal year 2000 if that reduced-tax farmland in an urbanization promotion area outside the special measure, or the similar land of that reduced-tax farmland in an urbanization promotion area outside the special measure, were not deemed to have been farmland in an urbanization promotion area outside the reduction on the assessment date for the reduction application years, that amount that would be the prior-year tax base or comparison-based tax base).