Supplementary Provisions, Article 8

For fixed assets tax for fiscal year 2000 only, with regard to fixed assets tax imposed on land subject to the application of Article 18, paragraph (1), Article 18-2, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions of the New Act, the mayor of the municipality may, by notifying the owner of the land of the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparison-based tax base under that paragraph registered in the land tax ledgers, etc. pursuant to that paragraph, and of the amounts specified in the items of Article 28, paragraph (2) of the Supplementary Provisions of the New Act registered in the land tax ledgers, etc. pursuant to that paragraph, substitute that notification for the inspection of the fixed assets tax ledger under Article 415 of the New Act. In this case, with regard to the application of 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 in relation to the comparison-based tax base of that land under Article 28, paragraph (1) of the Supplementary Provisions of the New Act, "that, on or after the day on which the fixed assets tax ledger or a copy of it was made available for inspection pursuant to the provisions of Article 415, paragraph (1), the price, etc. of fixed assets (including the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has not been registered, or the registered price, etc." in that paragraph is deemed to be replaced with "the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions relating to the notification, on or after the day on which that notification of the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000)", "the price or the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions" in that paragraph is deemed to be replaced with "the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions", and "the price, etc." in that paragraph is deemed to be replaced with "the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions".