Supplementary Provisions, Article 13Transitional Measures concerning Fixed Assets Tax and City Planning Tax Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.

①A municipality may, as provided by Municipal Ordinance, choose not to apply the provisions of Article 18-3 of the Supplementary Provisions of the New Act and the provisions of Article 25-3 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005) with regard to fixed assets tax and city planning tax for each of fiscal years 2003 through 2005.

②In the case referred to in the preceding paragraph, with regard to fixed assets tax for each fiscal year from fiscal year 2003 through fiscal year 2005 on building land, etc. that is among the building land, etc. set forth in Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions of the New Act and that falls under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for each of those fiscal years (excluding building land, etc. to which the provisions of the following paragraph apply), and of which that fell under the building land, etc. set forth in the right-hand column of that table on the assessment date for the fiscal year preceding each of those fiscal years respectively (hereinafter referred to as "change-of-use building land, etc." in this paragraph), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act apply on the basis that that change-of-use building land, etc. was, on the assessment date for the fiscal year preceding each of those fiscal years, the building land, etc. set forth in the left-hand column of that table respectively.

③In the case referred to in paragraph (1), among building land, etc. set forth in Article 18, paragraph (2), item (ii) of the Supplementary Provisions of the New Act that falls under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for fiscal year 2003 (hereinafter referred to as "fiscal 2003 building land, etc." in this paragraph), building land, etc. set forth in Article 18, paragraph (2), item (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. set forth in the left-hand column of that table on the assessment date for fiscal year 2004 (hereinafter referred to as "fiscal 2004 building land, etc." in this paragraph), or building land, etc. set forth in Article 18, paragraph (2), item (iv) of the Supplementary Provisions of the New Act that falls under the building land, etc. set forth in the left-hand column of that table on the assessment date for fiscal year 2005 (hereinafter referred to as "fiscal 2005 building land, etc." in this paragraph), with regard to fixed assets tax for fiscal year 2003 for fiscal 2003 building land, etc., for fiscal year 2004 for fiscal 2004 building land, etc., and for fiscal year 2005 for fiscal 2005 building land, etc., concerning those whose similar land (meaning similar land prescribed in Article 17, item (v) of the Supplementary Provisions of the New Act; the same applies hereinafter) fell under the building land, etc. set forth in the right-hand column of that table on the assessment date for fiscal year 2002 in the case of fiscal 2003 building land, etc., fiscal year 2003 in the case of fiscal 2004 building land, etc., and fiscal year 2004 in the case of fiscal 2005 building land, etc. (hereinafter referred to as the "assessment date for the previous fiscal year" in this paragraph), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act apply on the basis that that similar land was, on the assessment date for the previous fiscal year, the building land, etc. set forth in the left-hand column of that table respectively.

④In the case referred to in paragraph (1), with regard to the application of Articles 17, 18 and 18-2 of the Supplementary Provisions of the New Act and the preceding two paragraphs to fixed assets tax for each fiscal year from fiscal year 2003 through fiscal year 2005 on building land, etc. that, on the assessment date for each of those fiscal years, has any two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter referred to as the "part that is small-scale residential land" in this paragraph), the part that is general residential land prescribed in paragraph (1) of that Article (hereinafter referred to as the "part that is general residential land" in this paragraph), and the part that is non-residential building land, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as the "part that is non-residential building land, etc." in this paragraph), the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. are each deemed to be a single parcel of building land, etc.

⑤The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal year 2003 through fiscal year 2005. In this case, in paragraph (2), the phrase "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (2) of the Supplementary Provisions" and the phrase "and 18" is deemed to be replaced with "and 25"; in paragraph (3), the phrase "Article 18, paragraph (2), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (ii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (2) of the Supplementary Provisions", the phrase "Article 18, paragraph (2), item (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (2) of the Supplementary Provisions", and the phrase "and 18" is deemed to be replaced with "and 25"; and in the preceding paragraph, the phrase "18 and 18-2" is deemed to be replaced with "25 and 25-2".