Supplementary Provisions, Article 14
第十四条
The provisions of the Local Tax Act as Amended in 2019 relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax imposed on motor vehicles acquired on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions.
元年新法の規定中自動車税の環境性能割に関する部分は、附則第一条第五号の四に掲げる規定の施行の日以後に取得された自動車に対して課する自動車税の環境性能割について適用する。
Where the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions is before the date of enforcement of the Act Partially Amending the Air Pollution Control Act (Act No. 41 of 2015), with respect to the application of Article 149, paragraph (1) of the Local Tax Act as Amended in 2019 until the day preceding that date, the words "Article 2, paragraph (16)" in item (iii) of that paragraph are deemed to be replaced with "Article 2, paragraph (14)".
附則第一条第五号の四に掲げる規定の施行の日が大気汚染防止法の一部を改正する法律（平成二十七年法律第四十一号）の施行の日前である場合には、同日の前日までの間における元年新法第百四十九条第一項の規定の適用については、同項第三号中「第二条第十六項」とあるのは、「第二条第十四項」とする。
The provisions of the Local Tax Act as Amended in 2019 relating to the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed on a person whose tax liability arises, for fiscal 2019, on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions, and to the type-based levy of automobile tax for fiscal 2020 and subsequent fiscal years, and with regard to automobile tax up to fiscal 2019 imposed on a person whose tax liability arose before that date, the provisions then in force continue to govern.
元年新法の規定中自動車税の種別割に関する部分は、令和元年度分の附則第一条第五号の四に掲げる規定の施行の日以後に納税義務が発生した者に課する自動車税の種別割及び令和二年度以後の年度分の自動車税の種別割について適用し、令和元年度分までの同日前に納税義務が発生した者に課する自動車税については、なお従前の例による。
With respect to the application of Article 177-10, paragraph (4) of the Local Tax Act as Amended in 2019 to the type-based levy of automobile tax for fiscal 2019 imposed on a person whose tax liability arises on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions, the words ", this paragraph" in the proviso to that paragraph are deemed to be replaced with "this paragraph", and the word "when" is deemed to be replaced with "when, or when the previous owner is not 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 "pre-2016-amendment Local Tax Act") on that motor vehicle under Article 146 of the pre-2016-amendment Local Tax Act or any other provision of laws and regulations".
附則第一条第五号の四に掲げる規定の施行の日以後に納税義務が発生した者に課する令和元年度分の自動車税の種別割に係る元年新法第百七十七条の十第四項の規定の適用については、同項ただし書中「、この項」とあるのは「この項」と、「とき」とあるのは「とき、又は変更前の所有者が地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条の規定による改正前の地方税法（以下この項において「平成二十八年改正前の地方税法」という。）第百四十六条その他の法令の規定に基づき当該自動車に対して平成二十八年改正前の地方税法に規定する自動車税を課されないとき」とする。
With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019 or the appropriation under Article 54, paragraph (5) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019, pertaining to local government levies on automobile tax up to fiscal 2019 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 (v)-4 of the Supplementary Provisions (hereinafter referred to as the "Local Tax Act as It Stood Before October 2019") and for which the provisions then in force continue to govern pursuant to paragraph (3), the provisions then in force continue to govern.
第三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五号の四に掲げる規定による改正前の地方税法（以下「元年旧法」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令和元年度分まで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
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)
Local Tax Act as Amended in 2019machine translation
「元年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 5-4 of the supplementary provisions (附則) of Act No. 13 of 2016, which came into effect on 1 October 2019.
Short name set inSupplementary Provisions, Article 4, paragraph (2)
Local Tax Act as It Stood Before October 2019machine translation
「元年旧法」
The Local Tax Act as it stood before the provisions listed in Article 1, item 5-4 of the supplementary provisions (附則) of Act No. 13 of 2016 amended it on 1 October 2019.
Short name set inSupplementary Provisions, Article 14, paragraph (5)