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".

①The provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before July 1, 2003 (referred to as the "designated day" in the following paragraph and paragraph (3)).

②Where, as of the designated day, there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or a tobacco retailer that holds for sale manufactured tobacco for which a sale under Article 465, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article (excluding a sale prescribed in Article 469, paragraph (1), items (i) and (ii) of that Act), was made before the designated day, and tobacco tax is to be imposed on those persons under the provisions of Article 131, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) on the basis that, as manufacturers of manufactured tobacco, they removed that manufactured tobacco from their manufacturing sites of manufactured tobacco on the designated day, municipal tobacco tax is imposed, on the basis that those persons, as wholesale sellers, etc., sold that manufactured tobacco to a tobacco retailer on the designated day, in the municipality in which the storage place of that manufactured tobacco is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages that manufactured tobacco is located where those persons are tobacco retailers. In this case, the tax base of the municipal tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and municipal tobacco tax is imposed at the tax rate set forth in the following items according to the category of manufactured tobacco set forth in those items.

③A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or each tobacco retailer's business office, submit a return stating the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, to the mayor of the municipality in which that storage place or business office of the tobacco retailer is located, within one month from the designated day:

④If a person prescribed in paragraph (2) submits the return under the provisions of the preceding paragraph, together with a return for prefectural tobacco tax prescribed in Article 7, paragraph (3) of the Supplementary Provisions or a return for tobacco tax prescribed in Article 131, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), to the prefectural governor or the district director of the tax office prescribed in those provisions, the prefectural governor or the district director that received it may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in that paragraph.

⑤A person who has submitted a return under the provisions of paragraph (3) must, by January 5, 2004, pay an amount equivalent to the municipal tobacco tax amount set forth in item (ii) of that paragraph stated in that return to the municipality to which that return was submitted.

⑦Where a wholesale seller, etc. has received the return of manufactured tobacco, among the manufactured tobacco sold to a tobacco retailer whose business office is located within the area of that municipality, on which municipal tobacco tax was imposed or should have been imposed under the provisions of paragraph (2), owing to rescission of the sales contract or other unavoidable grounds, an amount equivalent to that municipal tobacco tax is, in accordance with the provisions of Article 477 of the New Act, deducted from the municipal tobacco tax amount pertaining to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund of the amount equivalent to the municipal tobacco tax amount paid or to be paid for that manufactured tobacco. In this case, a document stating the details of the quantity of manufactured tobacco pertaining to that return for each type must be attached, as specified by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the mayor of the municipality under the provisions of Article 473, paragraph (1), (2) or (4) of the New Act.