①The standard tax rate of automobile tax imposed on passenger cars for private use that received first new registration by the day preceding the day on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019) come into effect (hereinafter in this paragraph referred to as the "specified day") and that were subject to the automobile tax prescribed in the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) (hereinafter in this paragraph referred to as the "Local Tax Act Before the 2016 Amendment") pursuant to Article 145, paragraph (1) or (3) of the Local Tax Act Before the 2016 Amendment (including passenger cars for private use that received first new registration by that day and were not subject to the automobile tax prescribed in the Local Tax Act Before the 2016 Amendment pursuant to Article 146 of the Local Tax Act Before the 2016 Amendment or other provisions of laws concerning local taxes and of Prefectural or Municipal Ordinances based on those laws), or on passenger cars for private use that by that day have been used, outside the territory in which this Act is enforced, for what is specified by Order of the Ministry of Internal Affairs and Communications as equivalent to the operation prescribed in Article 2, paragraph (5) of the Road Transport Vehicle Act and that received first new registration on or after the specified day, is, notwithstanding Article 154, paragraph (1), per vehicle, the amount specified in each of the following items according to the category of passenger car for private use set forth in that item.

②The provisions of Article 154, paragraphs (3) through (5) apply mutatis mutandis to passenger cars for private use to which the provisions of the preceding paragraph apply.

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.

With regard to the application of Articles 178 and 180 to a mining area, located on a riverbed, of a mining right whose object is placer deposits that is deemed to have become an excavation right under the Mining Act pursuant to Article 1, paragraph (2) of the Act for Enforcement of the Mining Act (Act No. 290 of 1950), or that was established as deemed to be an application for establishment of an excavation right under the Mining Act pursuant to Article 17, paragraph (1) of the Act for Enforcement of the Mining Act, in Article 178, the phrase "area" is deemed to be replaced with "length of the riverbed", in Article 180, paragraph (1), item (ii), the phrase "per 100 ares of area: annual amount of 200 yen" is deemed to be replaced with "per 1,000 meters of length: annual amount of 600 yen", and in paragraph (3) of that Article, the phrase "100 ares" is deemed to be replaced with "1,000 meters".

①A municipality may not impose fixed assets tax or city planning tax, solely for fixed assets tax or city planning tax for each fiscal year from fiscal 2006 through fiscal 2035 and notwithstanding Article 342 or Article 702, paragraph (1), on fixed assets specified by Cabinet Order that East Nippon Expressway Company Limited, Metropolitan Expressway Company Limited, Central Nippon Expressway Company Limited, West Nippon Expressway Company Limited, Hanshin Expressway Company Limited or Honshu-Shikoku Bridge Expressway Company Limited uses for the business prescribed in Article 5, paragraph (1), item (i), (ii) or (iv) of the Act on Expressway Companies (for Honshu-Shikoku Bridge Expressway Company Limited, the business prescribed in item (i), (ii) or (iv) of that paragraph or in item (v), (b) of that paragraph), or on fixed assets specified by Cabinet Order that the Japan Expressway Holding and Debt Repayment Agency, Incorporated Administrative Agency uses for the operations prescribed in Article 12, paragraph (1), item (i) or (x) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency.

②A municipality may not impose fixed assets tax, notwithstanding Article 342, on a tunnel that the Japan Railway Construction, Transport and Technology Agency, Incorporated Administrative Agency has constructed, during the period from the effective date of the Act on Enhancement of Convenience of Urban Railways, etc. (Act No. 41 of 2005) through March 31, 2027, by means of the urban railway convenience enhancement project prescribed in Article 2, item (vi) of that Act, in an urban area specified by Cabinet Order within a city planning area designated pursuant to Article 5 of the City Planning Act or in an area specified by Cabinet Order within the area of an airport provided for public use specified by Cabinet Order and its surrounding areas, and that is directly provided for railway business or track operation.

③With regard to the application of Article 415, paragraph (1) to land or houses to which the provisions of paragraph (1) apply, in Article 415, paragraph (1), the phrase "Article 348" is deemed to be replaced with "Article 348 or Article 14 of the Supplementary Provisions", and the phrase "to which that Article applies" is deemed to be replaced with "to which these provisions apply".

①A municipality may not impose fixed assets tax or city planning tax, solely for fixed assets tax or city planning tax for each fiscal year from fiscal 2023 through fiscal 2026 and notwithstanding Article 342, Article 343, paragraph (8) or Article 702, paragraph (1), on houses and depreciable assets, or reclaimed land, etc. prescribed in Article 343, paragraph (8), that the Japan Association for the 2025 World Exposition, Incorporated Public Interest Association (hereinafter in the following paragraph and paragraph (3) referred to as the "Expo Association") provides for the international exposition to be held in 2025 under the Convention relating to International Exhibitions (hereinafter in this Article referred to as the "Expo") within the venue of the Expo, or on houses and depreciable assets that the Expo Association installs to secure transportation in the vicinity of the Expo venue.

②A municipality may not impose fixed assets tax or city planning tax, solely for fixed assets tax or city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 and notwithstanding Article 342 or Article 702, paragraph (1), on houses and depreciable assets specified by Cabinet Order that a person who has concluded an exhibitor participation agreement for the Expo with the Expo Association (excluding foreign governments, foreign local governments and international organizations participating in the Expo) provides for the Expo within the venue of the Expo.

③A municipality may not impose fixed assets tax or city planning tax, solely for fixed assets tax or city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 and notwithstanding Article 342 or Article 702, paragraph (1), on fixed assets that a person who has concluded with the Expo Association a contract providing for lending fixed assets to the Expo Association free of charge lends to the Expo Association free of charge under that contract (limited to those provided for the Expo and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that they are lent to the Expo Association free of charge).