Supplementary Provisions, Article 30-2Special Provisions on Assessment and Collection of Light Motor Vehicle Tax
第三十条の二（軽自動車税の賦課徴収の特例）
In the assessment and collection of light motor vehicle tax, when the mayor of the municipality determines whether a light motor vehicle with three or more wheels falls under a light motor vehicle with three or more wheels subject to the application of paragraph (2) or (3) of the preceding Article (hereinafter in this paragraph referred to as a "vehicle eligible for tax reduction") with regard to the standards concerning nitrogen oxides emissions or energy consumption efficiency prescribed in paragraph (2) or (3) of that Article (hereinafter in this paragraph referred to as the "standards for nitrogen oxides emissions, etc."), the mayor 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 light motor vehicle with three or more wheels made by the Minister of Land, Infrastructure, Transport and Tourism on application, which is specified by Order of the Ministry of Internal Affairs and Communications as one on the basis of whose facts it is appropriate to determine whether a light motor vehicle with three or more wheels falls under a vehicle eligible for tax reduction with regard to the standards for nitrogen oxides emissions, etc.; the same applies in the following paragraph and paragraph (5)).
市町村長は、軽自動車税の賦課徴収に関し、三輪以上の軽自動車が前条第二項又は第三項に規定する窒素酸化物の排出量又はエネルギー消費効率についての基準（以下この項において「窒素酸化物排出量等基準」という。）につき同条第二項又は第三項の規定の適用を受ける三輪以上の軽自動車（以下この項において「減税対象車」という。）に該当するかどうかの判断をするときは、国土交通大臣の認定等（申請に基づき国土交通大臣が行つた三輪以上の軽自動車についての認定又は評価であつて、当該認定又は評価の事実に基づき三輪以上の軽自動車が窒素酸化物排出量等基準につき減税対象車に該当するかどうかの判断をすることが適当であるものとして総務省令で定めるものをいう。次項及び第五項において同じ。）に基づき当該判断をするものとする。
Where the mayor of the municipality learns, after the due date for payment under Article 450 (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 light motor vehicle tax to be paid, and the cause of that fact is that the Minister of Land, Infrastructure, Transport and Tourism has cancelled the certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism on the ground that the person who applied for that certification, etc. received it by deception or other wrongful means (including deception or other wrongful means by a person who directly or indirectly provided the applicant with information necessary for the application), the provisions concerning light motor vehicle tax (excluding the provisions of Articles 452 through 454) apply by deeming the applicant or the applicant's universal successor to be the owner, as of the assessment date, of the light motor vehicle with three or more wheels relating to that shortfall.
市町村長は、納付すべき軽自動車税の額について不足額があることを第四百五十条の納期限（納期限の延長があつたときは、その延長された納期限）後において知つた場合において、当該事実が生じた原因が、国土交通大臣の認定等の申請をした者が偽りその他不正の手段（当該申請をした者に当該申請に必要な情報を直接又は間接に提供した者の偽りその他不正の手段を含む。）により国土交通大臣の認定等を受けたことを事由として国土交通大臣が当該国土交通大臣の認定等を取り消したことによるものであるときは、当該申請をした者又はその一般承継人を賦課期日現在における当該不足額に係る三輪以上の軽自動車の所有者とみなして、軽自動車税に関する規定（第四百五十二条から第四百五十四条までの規定を除く。）を適用する。
In the case where the preceding paragraph applies, the amount of light motor vehicle 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 a rate of 35 percent.
With regard to the application of Article 17-5, paragraph (3), Article 18, paragraph (1) and Article 457, paragraph (1) in the case where paragraph (2) applies, the phrase "three years" in Article 17-5, paragraph (3) is deemed to be replaced with "seven years", the phrase "five years" in Article 18, paragraph (1) is deemed to be replaced with "seven years", and in Article 457, paragraph (1), the phrase "if 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 460" is deemed to be replaced with "the due date for payment of light motor vehicle tax for the owner of that light motor vehicle with three or more wheels in the case where Article 30-2, paragraph (2) of the Supplementary Provisions does not apply, and where there has been an extension of that due date for payment, the extended due date for payment is used; the same applies hereinafter in this paragraph".
第二項の規定の適用がある場合における第十七条の五第三項、第十八条第一項及び第四百五十七条第一項の規定の適用については、第十七条の五第三項中「三年」とあるのは「七年」と、第十八条第一項中「五年間」とあるのは「七年間」と、第四百五十七条第一項中「納期限の延長があつた場合には、その延長された納期限とする。以下この条、次条第一項及び第四百六十条において同じ」とあるのは「附則第三十条の二第二項の規定の適用がないものとした場合の当該三輪以上の軽自動車の所有者についての軽自動車税の納期限とし、当該納期限の延長があつた場合には、その延長された納期限とする。以下この項において同じ」とする。
With regard to the application of the provisions of the Corporation Tax Act to a person who applied for certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism to which paragraph (2) has been applied, or to the person's universal successor, the phrase "The following amounts" in Article 55, paragraph (4) of the Corporation Tax Act is deemed to be replaced with "The following amounts and light motor vehicle tax under Article 30-2, paragraph (2) of the Supplementary Provisions of the Local Tax Act".
第二項の規定の適用を受けた国土交通大臣の認定等の申請をした者又はその一般承継人に対する法人税法の規定の適用については、同法第五十五条第四項中「次に掲げるもの」とあるのは、「次に掲げるもの及び地方税法附則第三十条の二第二項の規定による軽自動車税」とする。
In addition to what is provided for in the preceding paragraphs, matters necessary for the application of the provisions concerning light motor vehicle tax in cases where those provisions apply are specified by Cabinet Order.
前各項に定めるもののほか、これらの規定の適用がある場合における軽自動車税に関する規定の適用に関し必要な事項は、政令で定める。
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)
energy consumption efficiencymachine translation
「エネルギー消費効率」
The energy consumption efficiency defined in Article 151, item 1(a) of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy, which the supplementary provisions (附則) on the automobile tax (自動車税) and the light vehicle tax (軽自動車税) compare against benchmark values set by an Order of the Ministry of Internal Affairs and Communications (総務省令) to decide which vehicles first registered from 1 April 2025 to 31 March 2026 are taxed at reduced amounts.
Short name set inSupplementary Provisions, Article 30, paragraph (3)· applies only in this paragraph and in Supplementary Provisions, Article 30-2, paragraph (1)
vehicle eligible for tax reductionmachine translation
「減税対象車」
In Article 30-2, paragraph 1 of the supplementary provisions (附則), a light vehicle with three or more wheels (三輪以上の軽自動車) to which Article 30, paragraph 2 or 3 of the supplementary provisions on the light vehicle tax (軽自動車税) applies under its standards for nitrogen oxide emissions or energy consumption efficiency (窒素酸化物排出量等基準); the municipal mayor judges whether a vehicle is one on the basis of a certification or evaluation by the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Short name set inSupplementary Provisions, Article 30-2, paragraph (1)· applies only in this paragraph
standards for nitrogen oxides emissions, etc.machine translation
「窒素酸化物排出量等基準」
For the light vehicle tax (軽自動車税), the standards on nitrogen oxides (窒素酸化物) emissions or energy consumption efficiency set in Article 30, paragraph 2 or 3 of the supplementary provisions (附則), by which a light vehicle with three or more wheels qualifies for the reduced tax of those paragraphs; the municipal mayor decides whether a vehicle meets them on the basis of certifications or evaluations by the Minister of Land, Infrastructure, Transport and Tourism of the kinds an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Short name set inSupplementary Provisions, Article 30-2, paragraph (1)· applies only in this paragraph
certification, etc.machine translation
「認定等」
A certification or evaluation of a light motor vehicle with three or more wheels that the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) made on application, of a kind a Ministry of Internal Affairs and Communications Order (総務省令) specifies as a proper basis for judging whether the vehicle meets the standards for nitrogen oxides emissions, etc. (窒素酸化物排出量等基準) that qualify it for the reduced light motor vehicle tax (軽自動車税).
Defined inSupplementary Provisions, Article 30-2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 30-2, paragraphs (2) and (5)