Supplementary Provisions, Article 19-2
第十九条の二
The provisions of the 2017 New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2017 and subsequent fiscal years, and with regard to light motor vehicle tax for fiscal 2016 and earlier fiscal years, the provisions then in force continue to govern.
二十九年新法の規定中軽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軽自動車税について適用し、平成二十八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 2017 Former Act or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the 2017 Former Act, pertaining to local government levies on light motor vehicle tax for fiscal 2015 and fiscal 2016 for which tax liability is exempted under Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the 2017 Former Act and for which the provisions then in force continue to govern pursuant to the preceding paragraph, 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 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)