Supplementary Provisions, Article 18
第十八条
Except as otherwise provided, the provisions of the Local Tax Act as Amended in October 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 set forth in Article 1, item (ii) of the Supplementary Provisions.
The first review conducted under Article 446, paragraph (3) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of light motor vehicles with three or more wheels to which Article 446, paragraph (1) or (2) of the Local Tax Act applies on or after April 1, 2021.
附則第一条第二号に掲げる規定の施行の日以後最初に行う地方税法第四百四十六条第三項の規定による見直しは、同項の規定にかかわらず、令和三年四月一日以後に同条第一項又は第二項の規定の適用を受ける三輪以上の軽自動車の範囲について行うものとする。
The first review conducted under Article 451, paragraph (5) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of light motor vehicles with three or more wheels to which Article 451, paragraphs (1) through (4) of the Local Tax Act apply on or after April 1, 2021.
附則第一条第二号に掲げる規定の施行の日以後最初に行う地方税法第四百五十一条第五項の規定による見直しは、同項の規定にかかわらず、令和三年四月一日以後に同条第一項から第四項までの規定の適用を受ける三輪以上の軽自動車の範囲について行うものとする。
The provisions of the Local Tax Act as Amended in October 2019 relating to the type-based levy of light motor vehicle tax apply from the type-based levy of light motor vehicle tax for fiscal year 2020.
元年十月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する。
Local Tax Act as Amended in October 2019machine translation
「元年十月新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 2 of 2019, which came into effect on 1 October 2019.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 11 and 18