Supplementary Provisions, Article 14Transitional Measures Concerning Automobile Tax
第十四条（自動車税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to automobile tax apply to automobile tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern automobile tax for fiscal years through fiscal 2016.
別段の定めがあるものを除き、新法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。
A prefectural governor may, where the governor comes to know, after the due date for payment under Article 149 of the Local Tax Act (or, where the due date for payment was extended, that extended due date for payment), that there is a shortfall in the amount of automobile tax to be paid (limited to that for fiscal 2016 or an earlier fiscal year) and the cause of that fact lies with a person other than the owner of the motor vehicle pertaining to that shortfall (hereinafter referred to in this paragraph and the following paragraph as a "third party"), give that third party (including a person having a special relationship specified by Cabinet Order with that third party; the same applies hereinafter in this paragraph and the following paragraph) an opportunity to offer to pay the automobile tax pertaining to that shortfall, before giving the notification under Article 13, paragraph (1) of that Act, and when the third party given the opportunity to make that offer has made it, the provisions concerning automobile tax (excluding the provisions of Articles 152 through 154 of that Act) apply as if that third party were the owner, as of the assessment date, of the motor vehicle pertaining to that shortfall.
道府県知事は、納付すべき自動車税（平成二十八年度以前の年度分のものに限る。）の額について不足額があることを地方税法第百四十九条の納期限（納期限の延長があったときは、その延長された納期限）後において知った場合において、当該事実が生じた原因が当該不足額に係る自動車の所有者以外の者（以下この項及び次項において「第三者」という。）にあるときは、同法第十三条第一項の規定による告知をする前に、当該第三者（当該第三者と政令で定める特別の関係がある者を含む。以下この項及び次項において同じ。）に対し、当該不足額に係る自動車税の納付を申し出る機会を与えることができるものとし、当該申出の機会を与えられた第三者が当該申出をしたときは、当該第三者を賦課期日現在における当該不足額に係る自動車の所有者とみなして、自動車税に関する規定（同法第百五十二条から第百五十四条までの規定を除く。）を適用する。
A third party who has made the offer under the provisions of the preceding paragraph may not withdraw that offer.
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning automobile tax in the case where those provisions apply are specified by Cabinet Order.
前二項に定めるもののほか、これらの規定の適用がある場合における自動車税に関する規定の適用に関し必要な事項は、政令で定める。
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)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2017.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
third partymachine translation
「第三者」
In Article 14 of the supplementary provisions (附則) of Act No. 2 of 2017, a person other than the owner of a car who caused a shortfall in the automobile tax (自動車税) for fiscal 2016 or earlier, including a person in a special relationship with that person a Cabinet Order (政令) sets; the prefectural governor may let that person offer to pay the shortfall, and the person is then treated as the owner at the assessment date.
Short name set inSupplementary Provisions, Article 14, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 14, paragraph (3)