①In 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)).

②Where 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.

③In 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.

④With 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".

⑤With 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".

⑥In 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.

①The number of pieces of manufactured tobacco under Article 467, paragraph (1) relating to heated tobacco (meaning heated tobacco listed in Article 464, paragraph (2), item (i), (e), and including that deemed to be manufactured tobacco pursuant to Article 466-2; the same applies hereinafter in this paragraph and the following paragraph) for which a sale under Article 465, paragraph (1) or a sale, consumption, etc. under paragraph (2) of that Article has been made on or after April 1, 2026 is, for the time being, notwithstanding Article 467, paragraph (3), the number of cigarettes (meaning cigarettes listed in Article 464, paragraph (2), item (i), (a); the same applies hereinafter in this paragraph) converted by the method specified in each of the following items according to the classification set forth in that item.

②Among heated tobacco listed in item (ii) of the preceding paragraph (limited to that deemed to be manufactured tobacco pursuant to Article 466-2), the proviso to item (ii) of that paragraph does not apply to that used for smoking together with the heated tobacco listed in item (i) of that paragraph and other heated tobacco specified by Cabinet Order.

③Beyond what is prescribed in the preceding two paragraphs, the calculation in the case of converting weight into a number of units pursuant to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.

①For land owned by the owner of the land on January 1 of each year from 2003 onward, special land holding tax imposed on land for each fiscal year from fiscal 2003 onward is not imposed for the time being, notwithstanding Chapter III, Section 8 (excluding Subsection 5).

②For acquisition of land acquired on or after January 1, 2003, special land holding tax imposed on the acquisition of land is not imposed for the time being, notwithstanding Chapter III, Section 8 (excluding Subsection 5).

③For idle land prescribed in Article 621 that the owner of the land owns on January 1 of each year from 2003 onward (hereinafter in this paragraph referred to as "idle land"), special land holding tax imposed on idle land for each fiscal year from fiscal 2003 onward is not imposed for the time being, notwithstanding Chapter III, Section 8, Subsection 5.

①For the time being, the tax base of special land holding tax imposed on land in each fiscal year on or after the fiscal year that includes the last day of the second year following the year that includes the date of acquisition of the land (or, where the date of acquisition of the land is January 1, the year following the year that includes that day) is, notwithstanding Article 593, the lower of the acquisition cost of the land under Article 593, paragraph (1) or the adjusted acquisition cost (meaning the amount obtained by adjusting the acquisition cost of the land under Article 593, paragraph (1), as provided by Cabinet Order, taking into account fluctuations in land prices during the period from January 1 of the year following the year that includes the date of acquisition of the land (or that day, where the date of acquisition of the land is January 1) until January 1 of the year that includes the first day of that fiscal year). In this case, the phrase "acquisition cost" in Article 599, paragraph (2), item (i) is deemed to be replaced with "acquisition cost (or, for land for which the adjusted acquisition cost prescribed in Article 31-2-2, paragraph (1) of the Supplementary Provisions is lower than the acquisition cost, that adjusted acquisition cost)".

②Procedures for filing a return for special land holding tax in the case where the preceding paragraph applies, and other matters necessary for the application of that paragraph, are specified by Cabinet Order.

①For special land holding tax imposed for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. to which Article 18, paragraphs (1) through (5) of the Supplementary Provisions apply (meaning the building land, etc. prescribed in Article 17, item (ii) of the Supplementary Provisions, and excluding building land, etc. to which Article 349-3, Article 349-3-2 or Articles 15 through 15-3 of the Supplementary Provisions apply), the phrase "the price that is to be the tax base of the fixed assets tax for that fiscal year" in Article 596, item (i) and Article 624 is deemed to be replaced with "the amount that is to be the tax base prescribed in Article 18, paragraphs (1) through (5) of the Supplementary Provisions for the fixed assets tax for that fiscal year".

②For special land holding tax imposed on the acquisition, made during the period from January 1, 2006 until March 31, 2027, of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, the phrase "the price that is to be the tax base of the real property acquisition tax to be imposed by the prefecture under Article 73-2 on the acquisition of the land set forth in Article 599, paragraph (2), item (ii) or (iii)" in Article 596, item (ii) is deemed to be replaced with "the amount obtained by multiplying by one-half the price that is to be the tax base of the real property acquisition tax to be imposed by the prefecture under Article 73-2 on the acquisition of the land set forth in Article 599, paragraph (2), item (ii) or (iii) (meaning the price that is to be the tax base in the case where Article 11-5, paragraph (1) of the Supplementary Provisions does not apply; the same applies hereinafter in this item)", and the phrase "the amount specified by Cabinet Order as the price that is to be the tax base of that real property acquisition tax" is deemed to be replaced with "the amount obtained by multiplying by one-half the amount specified by Cabinet Order as the price that is to be the tax base of that real property acquisition tax".

③For special land holding tax imposed for each fiscal year from fiscal 2002 through fiscal 2008 on land that the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency uses for the services prescribed in Article 11, paragraph (1), item (ii) of the Supplementary Provisions of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency, the phrase "the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under paragraph (2), item (i) of that Article by the tax rate under Article 594, the total of the amounts obtained by multiplying by 1.4 percent the price that is to be the tax base of the fixed assets tax for that fiscal year to be imposed by the municipality under Articles 342 and 343 on the land set forth in that item, up to the limit of the former amount" in Article 596, item (i) (including as applied with terms replaced pursuant to paragraph (1) or (2)) is deemed to be replaced with "an amount equivalent to one-third of the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under paragraph (2), item (i) of that Article by the tax rate under Article 594, the total of the amounts obtained by multiplying by 1.4 percent the price that is to be the tax base of the fixed assets tax for that fiscal year to be imposed by the municipality under Articles 342 and 343 on the land set forth in that item, up to the limit of the former amount".

④The provisions of Article 586, paragraph (4) apply mutatis mutandis in the case where the preceding paragraph applies.