Supplementary Provisions, Article 13-2
第十三条の二
The provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (iii) of the Supplementary Provisions (referred to as the "2017 New Act" in Article 19-2, paragraph (1) of the Supplementary Provisions), relating to automobile tax apply to automobile tax for fiscal 2017 and subsequent fiscal years, and with regard to automobile tax for fiscal 2016 and earlier fiscal years, the provisions then in force continue to govern.
附則第一条第三号に掲げる規定による改正後の地方税法（附則第十九条の二第一項において「二十九年新法」という。）の規定中自動車税に関する部分は、平成二十九年度以後の年度分の自動車税について適用し、平成二十八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 2017 Former Act or the appropriation under Article 54, paragraph (5) of the Supplementary Provisions of the 2017 Former Act, pertaining to local government levies on automobile tax for fiscal 2015 and fiscal 2016 for which tax liability is exempted under Article 54, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions listed in Article 1, item (iii) of the Supplementary Provisions (referred to as the "2017 Former Act" in Article 19-2, paragraph (2) of the Supplementary Provisions) and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern.
前項の規定によりなお従前の例によることとされた附則第一条第三号に掲げる規定による改正前の地方税法（附則第十九条の二第二項において「二十九年旧法」という。）附則第五十四条第三項の規定により納税義務を免除される平成二十七年度分及び平成二十八年度分の自動車税に係る地方団体の徴収金に係る同条第四項の規定による還付又は同条第五項の規定による充当については、なお従前の例による。
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 2017 New Actmachine translation
「二十九年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 13 of 2016, which come into effect on 1 April 2017.
Short name set inSupplementary Provisions, Article 13-2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 19-2, paragraph (1)
the 2017 Former Actmachine translation
「二十九年旧法」
The Local Tax Act as it stood before the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 13 of 2016, which come into effect on 1 April 2017, amended it.
Short name set inSupplementary Provisions, Article 13-2, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 19-2, paragraph (2)