Supplementary Provisions, Article 12-5Special Provisions on Assessment and Collection of Automobile Tax

①In the assessment and collection of automobile tax, when a prefectural governor determines whether a motor vehicle falls under a motor vehicle to which, with respect to the standards concerning nitrogen oxides emissions or energy consumption efficiency prescribed in Article 12-3, paragraph (2) or (3) of the Supplementary Provisions (hereinafter in this paragraph referred to as the "standards for nitrogen oxides emissions, etc."), paragraph (2) or (3) of that Article applies (hereinafter in this paragraph referred to as a "vehicle eligible for tax reduction"), the governor is to make that determination on the basis of certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism (meaning certification or evaluation of a motor vehicle made by the Minister of Land, Infrastructure, Transport and Tourism upon application that is specified by Order of the Ministry of Internal Affairs and Communications as appropriate for determining, on the basis of the fact of that certification or evaluation, whether the motor vehicle falls under a vehicle eligible for tax reduction with respect to the standards for nitrogen oxides emissions, etc.; the same applies in the following paragraph and paragraph (5)).

②When a prefectural governor comes to know, after the due date for payment under Article 156 (or, where there has been an extension of the due date for payment, the extended due date for payment), that there is a shortfall in the amount of automobile tax to be paid, and the cause of that fact is that the Minister of Land, Infrastructure, Transport and Tourism has rescinded certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism on the ground that the person who applied for that certification, etc. obtained it by deception or other wrongful means (including the deception or other wrongful means of a person who directly or indirectly provided the applicant with the information necessary for the application), the provisions concerning automobile tax (excluding the provisions of Articles 160 through 162) apply with that applicant or the applicant's general successor deemed to be the owner of the motor vehicle pertaining to that shortfall as of the assessment date.

③In a case where the preceding paragraph applies, the amount of automobile tax to be paid is the amount obtained by adding, to the shortfall referred to in that paragraph, the amount calculated by multiplying that shortfall by 35/100.

④With regard to the application of Article 17-5, paragraph (3), Article 18, paragraph (1) and Article 165, paragraph (1) in a case where paragraph (2) applies, in Article 17-5, paragraph (3), "three years" is deemed to be replaced with "seven years", in Article 18, paragraph (1), "five years" is deemed to be replaced with "seven years", and in Article 165, paragraph (1), the phrase "where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Article, paragraph (1) of the following Article and Article 168" is deemed to be replaced with "the due date for payment of automobile tax for the owner of that motor vehicle on the assumption that Article 12-5, paragraph (2) of the Supplementary Provisions does not apply, and, in the case where that due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this paragraph".

⑤With regard to the application of the Corporation Tax Act to a person who applied for certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism to whom the provisions of paragraph (2) have applied, or to that person's general successor, in Article 55, paragraph (4) of that Act, the phrase "The following amounts" is deemed to be replaced with "The following amounts and the amount of automobile tax under Article 12-5, paragraph (2) of the Supplementary Provisions of the Local Tax Act".

⑥In addition to what is provided for in the preceding paragraphs, Cabinet Order provides for the particulars necessary for the application of the provisions concerning automobile tax in cases where those provisions apply.