Supplementary Provisions, Article 9Transitional Measures Concerning Automobile Tax
第九条(自動車税に関する経過措置)
The provisions of the New Act relating to automobile tax apply to automobile tax for fiscal 2014 and subsequent fiscal years, and with regard to automobile tax up to fiscal 2013, the provisions then in force continue to govern.
新法の規定中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自動車税について適用し、平成二十五年度分までの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 54, paragraph (4) of the Supplementary Provisions of the Former Act, or the appropriation under paragraph (5) of that Article, of local government levies relating to automobile tax for fiscal 2012 and fiscal 2013 for which tax liability is exempted under Article 54, paragraph (3) of the Supplementary Provisions of the Former Act, which continues to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
If the Effective Date is before the date of enforcement of the Act Partially Amending the Act on the Rationalization of Energy Use, and Other Matters (Act No. 25 of 2013; hereinafter in this paragraph and the following paragraph referred to as the "Energy Rationalization Act Amendment Act"), for the purpose of applying the provisions of Article 12-3, paragraph (4), item (iv) of the Supplementary Provisions of the New Act during the period until the day before the date of enforcement of the Energy Rationalization Act Amendment Act, the phrase "Article 80, item (i), (a) of the Act on the Rationalization, etc. of Energy Use" in that item is deemed to be replaced with "Article 80, item (i) of the Act on the Rationalization of Energy Use", and the phrase "energy-consuming equipment, etc. manufacturers, etc." is deemed to be replaced with "manufacturers, etc.".
施行日がエネルギーの使用の合理化に関する法律の一部を改正する等の法律(平成二十五年法律第二十五号。以下この項及び次項において「合理化法改正法」という。)の施行の日前である場合には、合理化法改正法の施行の日の前日までの間における新法附則第十二条の三第四項第四号の規定の適用については、同号中「エネルギーの使用の合理化等に関する法律第八十条第一号イ」とあるのは「エネルギーの使用の合理化に関する法律第八十条第一号」と、「エネルギー消費機器等製造事業者等」とあるのは「製造事業者等」とする。
In the case prescribed in the preceding paragraph, the phrase "Article 12-2-2, paragraph (2), item (iv), (a), (3) and Article 12-3, paragraph (3), item (iv) of the Supplementary Provisions" in the part of Article 7 of the Supplementary Provisions of the Energy Rationalization Act Amendment Act that amends Article 12-2-2, paragraph (2), item (iv), (a), (3) and Article 12-3, paragraph (3), item (iv) of the Supplementary Provisions of the Local Tax Act is deemed to be replaced with "Article 12-2-2, paragraph (2), item (iv), (a), (3) of the Supplementary Provisions".
前項に規定する場合において、合理化法改正法附則第七条のうち地方税法附則第十二条の二の二第二項第四号イ(3)及び第十二条の三第三項第四号の改正規定中「附則第十二条の二の二第二項第四号イ(3)及び第十二条の三第三項第四号」とあるのは、「附則第十二条の二の二第二項第四号イ(3)」とする。
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 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 Effective Datemachine translation
「施行日」
The date Act No. 4 of 2014, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (7)
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)
Energy Rationalization Act Amendment Actmachine translation
「合理化法改正法」
Short name for Act No. 25 of 2013 (エネルギーの使用の合理化に関する法律の一部を改正する等の法律), which partially amended the law on the rational use of energy (エネルギーの使用の合理化に関する法律) and other laws.
Short name set inSupplementary Provisions, Article 9, paragraph (3)· applies only in this paragraph and in Supplementary Provisions, Article 9, paragraph (4)