①A municipality may, for the fixed assets tax and city planning tax for each fiscal year from fiscal 2012 through fiscal 2014, as provided by Municipal Ordinance, not apply the provisions of Article 18-3 of the Supplementary Provisions of the Local Tax Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act) and Article 25-3 of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to Article 27-4-2, paragraph (2) of the Supplementary Provisions of that Act) (including where those provisions are applied with replaced terms pursuant to paragraph (2) of the preceding Article).

②In the case referred to in the preceding paragraph, with regard to the fixed assets tax for each fiscal year from fiscal 2012 through fiscal 2014 on building land, etc. set forth in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the Local Tax 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 that 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 that, among such land, fell under the building land, etc. set forth in the right-hand column of that table on the assessment date for the previous fiscal year of each of those fiscal years, respectively (hereinafter in this paragraph referred to as "change-of-use building land, etc."), the provisions of Article 17 and Article 18 of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act) (including where those provisions are applied with replaced terms pursuant to paragraph (2) of the preceding Article; the same applies in the following paragraph and paragraph (4)) and the provisions of Article 18, paragraphs (2) and (4) of the Supplementary Provisions of the Former Act as they remain in force and are applied with replaced terms pursuant to paragraph (1) of the preceding Article apply, deeming that the change-of-use building land, etc. was, respectively, building land, etc. set forth in the left-hand column of that table on the assessment date for the previous fiscal year of each of those fiscal years.

③In the case referred to in paragraph (1), among building land, etc. set forth in Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the Local Tax 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 that Act on the assessment date for fiscal 2012 (hereinafter in this paragraph referred to as "fiscal 2012 building land, etc."), building land, etc. set forth in Article 18, paragraph (6), item (iii) of the Supplementary Provisions of that Act that falls under the building land, etc. set forth in the left-hand column of that table on the assessment date for fiscal 2013 (hereinafter in this paragraph referred to as "fiscal 2013 building land, etc."), or building land, etc. set forth in Article 18, paragraph (6), item (iv) of the Supplementary Provisions of that Act that falls under the building land, etc. set forth in the left-hand column of that table on the assessment date for fiscal 2014 (hereinafter in this paragraph referred to as "fiscal 2014 building land, etc."), with regard to the fixed assets tax for fiscal 2012 in the case of fiscal 2012 building land, etc., for fiscal 2013 in the case of fiscal 2013 building land, etc., or for fiscal 2014 in the case of fiscal 2014 building land, etc. on land whose similar land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of that Act; the same applies hereinafter in this paragraph) fell under the building land, etc. set forth in the right-hand column of that table, respectively, on the assessment date for fiscal 2011 in the case of fiscal 2012 building land, etc., for fiscal 2012 in the case of fiscal 2013 building land, etc., or for fiscal 2013 in the case of fiscal 2014 building land, etc. (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), the provisions of Article 17 and Article 18 of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act) and the provisions of Article 18, paragraphs (2) and (4) of the Supplementary Provisions of the Former Act as they remain in force and are applied with replaced terms pursuant to paragraph (1) of the preceding Article apply, deeming that the similar land was, respectively, building land, etc. set forth in the left-hand column of that table on the assessment date for the previous fiscal year.

④In the case referred to in paragraph (1), for the application of the provisions of Article 17 and Article 18 of the Supplementary Provisions of the Local Tax Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act), the provisions of Article 18, paragraphs (2) and (4) of the Supplementary Provisions of the Former Act as they remain in force and are applied with replaced terms pursuant to paragraph (1) of the preceding Article, and the provisions of the preceding two paragraphs, relating to the fixed assets tax for each fiscal year from fiscal 2012 through fiscal 2014 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 that Act (hereinafter in this paragraph referred to as the "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 that Act (hereinafter in this paragraph referred to as the "part that is general residential land"), or the part that is non-residential building land, etc. prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of that Act (hereinafter in this paragraph referred to as the "part that is non-residential building land, etc."), the part that is small-scale residential land, the part that is general residential land, or the part that is non-residential building land, etc. is each deemed to be one piece of building land, etc.

⑤The provisions of the preceding three paragraphs apply mutatis mutandis to the city planning tax for each fiscal year from fiscal 2012 through fiscal 2014. In this case, the phrase "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the Local Tax Act" in paragraph (2) is deemed to be replaced with "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the Local Tax Act as replaced pursuant to the provisions of Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of that Act (including where those provisions are applied with replaced terms pursuant to paragraph (2) of the preceding Article; the same applies in the following paragraph)", the phrase "Article 18 of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act)" with "Article 25 or Article 27-4-2 of the Supplementary Provisions of that Act", and the phrase "Article 18, paragraphs (2) and (4) of the Supplementary Provisions" with "Article 25, paragraphs (2) and (4) of the Supplementary Provisions"; in paragraph (3), the phrase "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the Local Tax Act" is deemed to be replaced with "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the Local Tax Act as replaced pursuant to the provisions of Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of that Act", the phrase "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of that Act" with "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of that Act as replaced pursuant to the provisions of Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of that Act", the phrase "Article 18 of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act)" with "Article 25 or Article 27-4-2 of the Supplementary Provisions of that Act", and the phrase "Article 18, paragraphs (2) and (4) of the Supplementary Provisions" with "Article 25, paragraphs (2) and (4) of the Supplementary Provisions"; and in the preceding paragraph, the phrase "and Article 18 of the Supplementary Provisions of the Local Tax Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act)" is deemed to be replaced with ", Article 25 and Article 27-4-2 of the Supplementary Provisions of the Local Tax Act", and the phrase "Article 18, paragraphs (2) and (4) of the Supplementary Provisions" with "Article 25, paragraphs (2) and (4) of the Supplementary Provisions".

①The fiscal 2011 tax exemption area prescribed in Article 55-2, paragraph (2) of the Supplementary Provisions of the Former Act is deemed to be the tax exemption area prescribed in Article 55-2, paragraph (2) of the Supplementary Provisions of the New Act for fiscal 2011.

②The fiscal 2012 tax exemption area prescribed in Article 55-2, paragraph (4) of the Supplementary Provisions of the Former Act is deemed to be the tax exemption area prescribed in Article 55-2, paragraph (2) of the Supplementary Provisions of the New Act for fiscal 2012.

③The area publicly notified pursuant to Article 55-2, paragraph (5) of the Supplementary Provisions of the Former Act is deemed to be the first-year reduced-taxation area prescribed in Article 55-2, paragraph (4) of the Supplementary Provisions of the New Act for fiscal 2012.

①With regard to the light motor vehicle tax imposed on a light motor vehicle that the mayor of the municipality finds to replace a motor vehicle whose use within the target area has been discontinued, etc. prescribed in Article 57, paragraph (4) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

②With regard to the light motor vehicle tax imposed on another light motor vehicle prescribed in Article 57, paragraph (5) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern.

③With regard to the light motor vehicle tax imposed on a two-wheeled motor vehicle, etc. that the mayor of the municipality finds to replace a two-wheeled motor vehicle, etc. whose use within the target area has been discontinued, etc. prescribed in Article 57, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

④With regard to the light motor vehicle tax imposed on another two-wheeled motor vehicle, etc. prescribed in Article 57, paragraph (7) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern.

⑤With regard to the light motor vehicle tax imposed on a special small motor vehicle that the mayor of the municipality finds to replace a special small motor vehicle whose use within the target area has been discontinued, etc. prescribed in Article 57, paragraph (8) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

⑥With regard to the light motor vehicle tax imposed on another special small motor vehicle prescribed in Article 57, paragraph (9) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern.

⑦With regard to the light motor vehicle tax imposed on the light motor vehicle, etc. within the target area prescribed in Article 57, paragraph (13) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern.