①Limited to fixed assets tax or city planning tax for fiscal year 2006, a municipality may, in the case where it is unable, by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, to calculate the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act, the held-level fixed assets tax on residential land prescribed in paragraph (4) of that Article, the held-level fixed assets tax on commercial land, etc. prescribed in paragraph (5) of that Article, the adjusted fixed assets tax on commercial land, etc. prescribed in paragraph (6) of that Article, the adjusted fixed assets tax on farmland in an urbanization promotion area prescribed in Article 19-4, paragraph (1) of the Supplementary Provisions of the New Act, the held-level fixed assets tax on farmland in an urbanization promotion area prescribed in paragraph (4) of that Article, the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the New Act, the held-level city planning tax on residential land prescribed in paragraph (4) of that Article, the held-level city planning tax on commercial land, etc. prescribed in paragraph (5) of that Article, the adjusted city planning tax on commercial land, etc. prescribed in paragraph (6) of that Article, the adjusted city planning tax on farmland in an urbanization promotion area prescribed in Article 27-2, paragraph (1) of the Supplementary Provisions of the New Act, or the held-level city planning tax on farmland in an urbanization promotion area prescribed in paragraph (4) of that Article, with respect to fixed assets tax or city planning tax imposed on building land, etc. (meaning building land, etc. prescribed in Article 17, item (ii) of the Supplementary Provisions of the New Act; the same applies hereinafter) or farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the New Act; the same applies hereinafter), collect the fixed assets tax or city planning tax on that building land, etc. or farmland in an urbanization promotion area in each payment period, within the limit of the amount obtained by dividing, by the number of payment periods of that fiscal year, the amount equivalent to the fixed assets tax amount or city planning tax amount on that building land, etc. or farmland in an urbanization promotion area that is provisionally calculated in accordance with the rules of Article 18, paragraph (1), Article 18-2, Article 19-4, Article 25, paragraph (1), Article 25-2 or Article 27-2 of the Supplementary Provisions of the Former Act (hereinafter in this Article referred to as "provisionally calculated tax").

②After imposing fixed assets tax or city planning tax pursuant to the provisions of the preceding paragraph, when the mayor of the municipality has calculated the amount of fixed assets tax or city planning tax for fiscal year 2006 on that building land, etc. or farmland in an urbanization promotion area (hereinafter in this Article referred to as "final computation"), the mayor must, without delay, notify the taxpayer to that effect. In this case, if the fixed assets tax amount or city planning tax amount already imposed is less than the fixed assets tax amount or city planning tax amount for fiscal year 2006 on that building land, etc. or farmland in an urbanization promotion area (hereinafter in this Article referred to as "finally computed tax amount"), the tax deficiency is to be collected in the payment periods on or after the day on which the final computation is made, and if the fixed assets tax amount or city planning tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to unpaid local government levies of that person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act.

③When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:

④In the case of delinquent tax collection procedures for fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under paragraph (2) is made for that building land, etc. or farmland in an urbanization promotion area.

①A municipality may, as provided by Municipal Ordinance, refrain from applying Articles 18-3 and 25-3 of the Supplementary Provisions of the New Act to fixed assets tax and city planning tax for each of fiscal years 2006 through 2008.

②In the case of the preceding paragraph, with respect to fixed assets tax for each fiscal year of fiscal years 2006 through 2008 on building land, etc. listed in Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions of the New Act that fall, as of the assessment date for each of those fiscal years, under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (excluding building land, etc. subject to the application of the following paragraph) and that, as of the assessment date for the fiscal year preceding each of those fiscal years, fell under the building land, etc. listed in the right-hand column of that table respectively (hereinafter in this paragraph referred to as "change-of-use building land, etc."), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act apply by deeming that the change-of-use building land, etc. was, as of the assessment date for the fiscal year preceding each of those fiscal years, building land, etc. listed in the left-hand column of that table respectively.

③In the case of paragraph (1), with respect to the fixed assets tax for fiscal year 2006 in the case of fiscal 2006 building land, etc., for fiscal year 2007 in the case of fiscal 2007 building land, etc., and for fiscal year 2008 in the case of fiscal 2008 building land, etc. on those, among the building land, etc. listed in Article 18, paragraph (7), item (ii) of the Supplementary Provisions of the New Act that falls, as of the assessment date for fiscal year 2006, under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "fiscal 2006 building land, etc."), the building land, etc. listed in item (iii) of that paragraph that falls, as of the assessment date for fiscal year 2007, under the building land, etc. listed in the left-hand column of that table (hereinafter in this paragraph referred to as "fiscal 2007 building land, etc."), or the building land, etc. listed in Article 18, paragraph (7), item (iv) of the Supplementary Provisions of the New Act that falls, as of the assessment date for fiscal year 2008, under the building land, etc. listed in the left-hand column of that table (hereinafter in this paragraph referred to as "fiscal 2008 building land, etc."), whose similar land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter) fell, as of the assessment date for fiscal year 2005 in the case of fiscal 2006 building land, etc., fiscal year 2006 in the case of fiscal 2007 building land, etc., or fiscal year 2007 in the case of fiscal 2008 building land, etc. (hereinafter in this paragraph referred to as "assessment date for the previous fiscal year"), under the building land, etc. listed in the right-hand column of that table respectively, Articles 17 and 18 of the Supplementary Provisions of the New Act apply by deeming that the similar land was, as of the assessment date for the previous fiscal year, building land, etc. listed in the left-hand column of that table respectively.

④In the case of paragraph (1), in the application of Articles 17 and 18 of the Supplementary Provisions of the New Act and the preceding two paragraphs to fixed assets tax for each fiscal year of fiscal years 2006 through 2008 on building land, etc. that has, as of the assessment date for that fiscal year, 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 in this paragraph referred to as "part that is small-scale residential land"), the part that is general residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "part that is general residential land") and the part that is non-residential building land, etc. prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "part that is non-residential building land, etc."), each of 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. is deemed to be a single piece of building land, etc.

⑤The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year of fiscal years 2006 through 2008. In this case, in paragraph (2), the phrase "Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (7) 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 (7), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (7), item (ii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (7) of the Supplementary Provisions", the phrase "item (iii) of that paragraph" is deemed to be replaced with "Article 18, paragraph (7), item (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (7) of the Supplementary Provisions of the New Act", and the phrase "and 18" is deemed to be replaced with "and 25"; and in the preceding paragraph, the phrase "and 18" is deemed to be replaced with "and 25".

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.