Article 16-(6).　In the case where a juridical person who must pay the per corporation tax rate in accordance with the provision of Article 321-(8) paragraph 1 or 2, or must pay the enterprise tax in accordance with the provision of Article 754-(2) paragraph 1 item (1) has filed the written application for postponement of collection with respect to the per corporation tax rate amount or enterprise tax amount which is not more than the tax amount equivalent to a half of the amount of per corporation tax rate or enterprise tax concerned with a local body by the final date for filing of written application as provided for in Article 321-(8) paragraph 1 or 2, or Article 754-(2) paragraph 1 item (1) relating to the per corporation tax rate or enterprise tax concerned, the local body shall, notwithstanding these provisions, postpone collection of the tax amount concerned during the period relating to the application within the limits of three months from the final date for filing concerned.

2　The title of juridical person who is an applicant, name and location of offices or places of work which have been held during the business year concerned, name of representative (with respect to a juridical person who has not the head office, or main office or place of work in the enforcement area of this Law and who conducts business in the enforcement area of this Law (referred to as "alien corporation" ;hereinafter the same in Article 31-(2) paragraph 7, Article 40 paragraph 3, Article 57-(2), Article 754-(2) paragraph 5 and Article 754-(4) paragraph 3), the person responsible for the management or operation of assets or business in the enforcement area of this Law), per corporation tax rate amount or enterprise tax amount relating to the said application for postponement of collection and period relating to the said application for postponement of collection shall be entered in the written application under the preceding paragraph.

3　In the case where a juridical person has not fully paid the tax amount other than the tax amount of which the postponement of collection has been granted out of the per corporation tax rate amount or enterprise tax amount relating to the tax amount of which the postponement of collection has been granted in accordance with the provision of paragraph 1 by the final date for payment, the local body may cancel the postponement of collection with respect to the tax amount of which collection has been postponed and may collect it immediately, except for the case as provided for in Article 16-(4) paragraph 1.

Article 364-(2).　In so far as the municipal property tax for the fiscal year 1952-53 is concerned, the city, town or village shall collect, at each payment period on and before July, 1952, as municipal property tax an amount obtained by dividing the amount computed tentatively by taking the value enumerated in the following items as the taxable basis by number of payment period of the year concerned:

2　In the case where the tax amount collected under the provision of the preceding paragraph (referred to as "tentatively computed tax amount" ;hereinafter the same in this Article) does not come to the amount of the municipal property tax for the fiscal year 1952-53 (referred to as "the basic computed tax amount" ;hereinafter the same in this Article) computed by taking the value determined in accordance with the provisions of Article 411-(2) or the value allocated in accordance with the provisions of Article 392-(2) as the taxable basis, the city, town or village shall collect the amount of tax in shortage, and in the case where the tentatively computed tax amount exceeds the basic computed tax amount, the amount paid in excess shall be refunded or appropriated according to the instance of the provisions of Article 17, at each payment period on and after August, for the municipal property tax for, the fiscal year 1952-53.

3　In the case where the municipal property tax is to be collected in accordance with the provision of paragraph 1, the tax bill to be delivered to the taxpayer shall clearly indicate the purports enumerated in the following items:

Article 390-(2).　The Local Finance Commission shall, with respect to the municipal property tax for the fiscal year 1952-53, allocate the value which has been made to be the taxable basis of the municipal property tax for the fiscal year 1951-52 to the city, town and village involved, according to the method as prescribed in the provision of Article 391 paragraph 1, and shall notify such value allocated to the mayor of the city, town or village concerned by March 31, 1952.

Article 392-(2).　The notification of the value of property allocated by the governor of Do, Fu or prefecture or by the Local Finance Commission in accordance with the provision of Article 389 paragraph 1 or Article 391 paragraph 1 relating to the municipal property tax for the fiscal year 1952-53 shall be rendered by June 30, 1952, notwithstanding the final date as provided for in these provisions.

Article 411-(2).　Only with respect to the determination of the value of property upon which the municipal property tax for the fiscal year 1952-53 is imposed, "the end of February" in the provision of Article 410 paragraph 1 shall read "June 30, 1952" .

Article 416-(2).　The period of public inspection of the property tax ledgers relating to the municipal property tax for the fiscal year 1952-53 shall be between July 1 and August 10, 1952, notwithstanding the provision of the main clause Article 415 paragraph 1.

Article 418-(2).　Only with respect to the preparation and delivery of the summary record of property for the fiscal year 1952-53, "Article 410" in the provision of the main clause of the preceding Article shall read "Article 411-(2)" and "during April each year" in the same provision shall read "during August of 1952" .

Article 429-(2).　The period for holding the meeting for the review of the Property Assessment Review Committee for the fiscal year 1952-53 shall be between July 1 and August 10, 1952, notwithstanding the provision of the main clause of Article 428 paragraph 1. However, in the case where there are special circumstances, the period of holding the meeting different from this may be prescribed by by-law of the city, town or village concerned.