Supplementary Provisions, Article 20
第二十条
The provisions of the Local Tax Act as Amended in 2019 relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions.
元年新法の規定中軽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三輪以上の軽自動車に対して課する軽自動車税の環境性能割について適用する。
Procedures and other acts necessary for the enactment of the Prefectural or Municipal Ordinance or rules under Article 29-10, paragraph (1) of the Supplementary Provisions of the Local Tax Act as Amended in 2019 may be carried out even before the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions.
元年新法附則第二十九条の十第一項の条例又は規則の制定に関し必要な手続その他の行為は、附則第一条第五号の四に掲げる規定の施行の日前においても行うことができる。
The provisions of the Local Tax Act as Amended in 2019 relating to the type-based levy of light motor vehicle tax apply to the type-based levy of light motor vehicle tax for fiscal 2020 and subsequent fiscal years, and with regard to light motor vehicle tax up to fiscal 2019, the provisions then in force continue to govern.
元年新法の規定中軽自動車税の種別割に関する部分は、令和二年度以後の年度分の軽自動車税の種別割について適用し、令和元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 Local Tax Act as It Stood Before October 2019 or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019, pertaining to local government levies on light motor vehicle tax up to fiscal 2019 for which tax liability is exempted under Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019 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
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)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.