Supplementary Provisions, Article 13Transitional Measures Concerning Light Motor Vehicle Tax
第十三条（軽自動車税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2014 and subsequent fiscal years, and with regard to light motor vehicle tax up to fiscal 2013, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中軽自動車税に関する部分は、平成二十六年度以後の年度分の軽自動車税について適用し、平成二十五年度分までの軽自動車税については、なお従前の例による。
The provisions of Article 444, paragraph (1) of the New Act (limited to the part pertaining to item (ii), (b) and (c)) apply to light motor vehicle tax for fiscal 2015 and subsequent fiscal years, and with regard to light motor vehicle tax up to fiscal 2014, the provisions then in force continue to govern.
新法第四百四十四条第一項（第二号ロ及びハに係る部分に限る。）の規定は、平成二十七年度以後の年度分の軽自動車税について適用し、平成二十六年度分までの軽自動車税については、なお従前の例による。
The provisions of Article 444, paragraph (1) of the 2016 New Act (limited to the part pertaining to item (i), item (ii), (a) and item (iii)) apply to light motor vehicle tax for fiscal 2016 and subsequent fiscal years, and with regard to light motor vehicle tax up to fiscal 2015, the provisions then in force continue to govern.
二十八年新法第四百四十四条第一項（第一号、第二号イ及び第三号に係る部分に限る。）の規定は、平成二十八年度以後の年度分の軽自動車税について適用し、平成二十七年度分までの軽自動車税については、なお従前の例による。
With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the Former Act or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the Former Act, pertaining to the local government levies pertaining to light motor vehicle tax for fiscal 2012 and fiscal 2013 for which tax liability is exempted pursuant to the provisions of Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the Former Act for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
the 2016 New Actmachine translation
「二十八年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 4 of 2014, which come into effect on 1 April 2016.
Short name set inSupplementary Provisions, Article 1, paragraph (1), item (iv)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 4 of 2014 amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (3)