Supplementary Provisions, Article 16Transitional Measures concerning Special Provisions on Matters to Be Stated in the Tax Details Statement for Fixed Assets Tax
第十六条（固定資産税の課税明細書の記載事項の特例に関する経過措置）
A municipality may, limited to fixed assets tax for fiscal year 2006 and notwithstanding Article 27-5, paragraph (1) of the Supplementary Provisions of the New Act, refrain from stating, in the tax details statement prescribed in Article 364, paragraph (3) of the New Act, the tax base amount of fixed assets tax for the previous fiscal year prescribed in Article 27-5, paragraph (1) of the Supplementary Provisions of the New Act.
市町村は、平成十八年度分の固定資産税に限り、新法附則第二十七条の五第一項の規定にかかわらず、新法第三百六十四条第三項に規定する課税明細書に、新法附則第二十七条の五第一項に規定する前年度分の固定資産税の課税標準額を記載しないことができる。
tax details statementmachine translation
「課税明細書」
The document a municipality must give a taxpayer when collecting fixed assets tax (固定資産税) on land or a building, stating what the tax register records: for land, its location, lot number, land category, area and value for the year's tax, and for a building, its location, building number, type, structure, floor area and value for the year's tax.
Short name set inArticle 364, paragraph (3)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 2006.
Short name set inSupplementary Provisions, Article 4, paragraph (1)