With regard to the application of Article 27-3 of the Supplementary Provisions of the New Act to reduced-tax farmland in an urbanization promotion area outside the special measure, or to farmland in an urbanization promotion area reduced in the previous fiscal year prescribed in Article 19-4, paragraph (6) of the Supplementary Provisions of the New Act that is subject to the application of Article 27-2, paragraph (5) of the Supplementary Provisions of the New Act, in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the New Act, "those of building land, etc. that is residential land whose burden level for that fiscal year is 0.8 or more, those of commercial land, etc. whose burden level for that fiscal year is, for fiscal year 2000 and fiscal year 2001, 0.6 or more and 0.75 or less and, for fiscal year 2002, 0.6 or more and 0.7 or less, and specified farmland in an urbanization promotion area" is deemed to be replaced with "specified farmland in an urbanization promotion area"; "and, of land other than such land, land valued as building land (excluding land listed in the following item), the" is deemed to be replaced with "and, of specified farmland in an urbanization promotion area other than that specified farmland in an urbanization promotion area, the"; "burden level for that fiscal year of that land valued as building land" is deemed to be replaced with "burden level for that fiscal year of that land"; "0.5 (0.55 where that land valued as building land is small-scale residential land, and 0.45 where that land valued as building land is commercial land, etc.)" is deemed to be replaced with "0.5"; in (a), (1) of that item, "land that, in fiscal year 1999, is land subject to the frozen reduction prescribed in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment" is deemed to be replaced with "land that falls under land subject to the frozen reduction prescribed in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment in fiscal year 1999 where, for city planning tax for each fiscal year from fiscal year 1997 through fiscal year 1999, the assumed prior-year tax base, etc. (meaning the amount that would be the prior-year tax base prescribed in Article 17, item (iv) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment (hereinafter in this paragraph referred to as the "prior-year tax base") or the comparison-based tax base prescribed in item (v) of that Article (hereinafter in this paragraph referred to as the "comparison-based tax base") for city planning tax for each such fiscal year if that specified farmland in an urbanization promotion area, or the similar land of that specified farmland in an urbanization promotion area, were deemed to have been, on the assessment date for each fiscal year from the urbanization promotion area designation year (meaning the urbanization promotion area designation year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions as read with replacements pursuant to paragraph (3) of that Article; hereinafter in this paragraph referred to as the "urbanization promotion area designation year") through the fiscal year preceding each such fiscal year (where the fiscal year in which three fiscal years have elapsed counted from the urbanization promotion area designation year is the fiscal year before the fiscal year preceding each such fiscal year or earlier, through the fiscal year in which three fiscal years have elapsed counted from that urbanization promotion area designation year), 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 (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 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") 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 paragraph referred to as the "Local Tax Act Before the 1993 Amendment"), and was not subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions (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 (where that amount is equal to or greater than the amount that became the prior-year tax base or comparison-based tax base for city planning tax for each such fiscal year, the amount that became the prior-year tax base or comparison-based tax base); the same applies hereinafter in this paragraph) is taken as the prior-year tax base or comparison-based tax base"; "where the land is fiscal 1998 land subject to the frozen reduction prescribed in (c), (1) of that item (hereinafter in this paragraph referred to as "fiscal 1998 land subject to the frozen reduction"), the value serving as the basis of the fiscal 1998 frozen reduction prescribed in (c), (1) of that item, and where the land is land other than fiscal 1998 land subject to the frozen reduction, the amount listed in (c), (2) of that item" is deemed to be replaced with "where the land is land that falls under fiscal 1998 land subject to the frozen reduction prescribed in Article 27-3, paragraph (1), item (i), (c), (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment (hereinafter in this paragraph referred to as "fiscal 1998 land subject to the frozen reduction") where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for fiscal year 1997 and fiscal year 1998, the amount that would be the value serving as the basis of the fiscal 1998 frozen reduction prescribed in (c), (1) of that item where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for fiscal year 1997 and fiscal year 1998, and where the land is land other than fiscal 1998 land subject to the frozen reduction, the amount that would be the amount listed in (c), (2) of that item where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for fiscal year 1997 and fiscal year 1998"; in (a), (3) of that item, ", the city planning tax for that fiscal year" is deemed to be replaced with ", the city planning tax for fiscal year 1999 where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for each fiscal year from fiscal year 1997 through fiscal year 1999", "Article 25, paragraph (1), Article 26, paragraph (1) or Article 27-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment" is deemed to be replaced with "Article 27-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment", "the amount that is to be the tax base for city planning tax for that fiscal year prescribed in those provisions" is deemed to be replaced with "the amount that would be the amount to be the tax base for city planning tax for fiscal year 1999 prescribed in Article 27-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for each fiscal year from fiscal year 1997 through fiscal year 1999 (hereinafter in this paragraph referred to as the "assumed fiscal 1999 tax base")", and "the amount that is to be the tax base for city planning tax for that fiscal year" is deemed to be replaced with "the assumed fiscal 1999 tax base".