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Supplementary Provisions, Article 104, paragraph (3), item (iv)

for the various automobile-related taxes, to comprehensively review the structure of the taxes and the structure of the tax rates, including the provisional tax rates (meaning the tax rates under special provisions based on the Act on Special Measures Concerning Taxation and the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950)), while simplifying them and taking into account the severe fiscal situation, their impact on the environment, and other factors, and to consider reducing the burden;

自動車関係諸税については、簡素化を図るとともに、厳しい財政事情、環境に与える影響等を踏まえつつ、税制の在り方及び暫定税率(租税特別措置法及び地方税法(昭和二十五年法律第二百二十六号)附則に基づく特例による税率をいう。)を含む税率の在り方を総合的に見直し、負担の軽減を検討すること。

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