Supplementary Provisions, Article 18Transitional Measures Concerning Light Motor Vehicle Tax
第十八条（軽自動車税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern light motor vehicle 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。
A mayor of a municipality may, where the mayor comes to know, after the due date for payment under Article 445, paragraph (2) 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 light motor vehicle 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 light motor vehicle with three or more wheels 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 light motor vehicle 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 light motor vehicle tax (excluding the provisions of Articles 447 through 449 of that Act) apply as if that third party were the owner, as of the assessment date, of the light motor vehicle with three or more wheels pertaining to that shortfall.
市町村長は、納付すべき軽自動車税（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四百四十五条第二項の納期限（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三輪以上の軽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、当該不足額に係る軽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三輪以上の軽自動車の所有者とみなして、軽自動車税に関する規定（同法第四百四十七条から第四百四十九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 light motor vehicle 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軽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。
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 18 of the supplementary provisions (附則) of Act No. 2 of 2017, a person other than the owner of a light vehicle with three or more wheels who caused a shortfall in the light vehicle tax (軽自動車税) for fiscal 2016 or earlier, including a person in a special relationship with that person a Cabinet Order (政令) sets; the municipal mayor 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 18, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 18, paragraph (3)