Supplementary Provisions, Article 15Transitional Measures Concerning Light Motor Vehicle Tax
第十五条（軽自動車税に関する経過措置）
The provisions of the New Act concerning light motor vehicle tax (excluding the provisions of Article 461-2 of the New Act) apply to light motor vehicle tax for fiscal year 2026 and thereafter.
新法の規定中軽自動車税に関する部分（新法第四百六十一条の二の規定を除く。）は、令和八年度以後の年度分の軽自動車税について適用する。
For the environmental performance levy of light motor vehicle tax imposed on the acquisition of light motor vehicles with three or more wheels before the Effective Date, the provisions then in force continue to govern.
施行日前の三輪以上の軽自動車の取得に対して課する軽自動車税の環境性能割については、なお従前の例による。
With regard to the refund under the provisions of Article 458, paragraph (6), Article 459, paragraph (2) or Article 57, paragraph (4) of the Supplementary Provisions of the Former Act, or the appropriation under the provisions of Article 458, paragraph (7) of the Former Act (including as applied mutatis mutandis pursuant to Article 459, paragraph (3) of the Former Act) or Article 57, paragraph (5) of the Supplementary Provisions of the Former Act, pertaining to local government levies on the environmental performance levy of light motor vehicle tax for which tax liability is exempted pursuant to the provisions of Article 458, paragraph (1), Article 459, paragraph (1) or Article 57, paragraph (3) of the Supplementary Provisions of the Former Act, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
For the type-based levy of light motor vehicle tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.
令和七年度以前の年度分の軽自動車税の種別割については、なお従前の例による。
With regard to the refund under the provisions of Article 58, paragraph (10) of the Supplementary Provisions of the Former Act or the appropriation under the provisions of paragraph (11) of that Article, pertaining to local government levies on the type-based levy of light motor vehicle tax for fiscal year 2020 and fiscal year 2021 for which tax liability is exempted pursuant to the provisions of paragraph (5), (7) or (9) of that Article, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
With regard to the application of Article 58, paragraphs (1) through (3) of the Supplementary Provisions of the New Act, the former area where removing motor vehicles is difficult is deemed to be the area where removing motor vehicles, etc. is difficult, and the date on which public notice designating the former area where removing motor vehicles is difficult was given pursuant to the provisions of Article 52, paragraph (2), item (i) of the Supplementary Provisions of the 2016 Former Act (in the case of the former area where removing motor vehicles is difficult that the Minister for Internal Affairs and Communications first designated and publicly notified pursuant to the provisions of that item on or after the date of enforcement of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located, March 11, 2011) is deemed to be the date on which public notice designating the area where removing motor vehicles, etc. is difficult was given pursuant to the provisions of Article 54, paragraph (1) of the Supplementary Provisions of the New Act, respectively.
新法附則第五十八条第一項から第三項までの規定の適用については、旧自動車持出困難区域は自動車等持出困難区域と、二十八年旧法附則第五十二条第二項第一号の規定による旧自動車持出困難区域を指定する旨の公示があった日（地方税法及び国有資産等所在市町村交付金法の一部を改正する法律の施行の日以後最初に総務大臣が同号の規定により指定して公示した旧自動車持出困難区域にあっては、平成二十三年三月十一日）は新法附則第五十四条第一項の規定による自動車等持出困難区域を指定する旨の公示があった日と、それぞれみなす。
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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2026.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 2 of 2026, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (3)
the 2016 Former Actmachine translation
「二十八年旧法」
The Local Tax Act as it stood before Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (6)
former area where removing motor vehicles is difficultmachine translation
「旧自動車持出困難区域」
In Article 10, paragraph 6 and Article 15, paragraph 6 of the supplementary provisions (附則) of Act No. 2 of 2026, an area where removing motor vehicles is difficult (自動車持出困難区域) that the Minister for Internal Affairs and Communications designated and publicly notified under Article 52, paragraph 2, item 1 of the supplementary provisions of the Local Tax Act as it stood before Article 2 of Act No. 13 of 2016 amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (6)· applies only in this paragraph and in Supplementary Provisions, Article 15, paragraph (6)
area where removing motor vehicles, etc. is difficultmachine translation
「自動車等持出困難区域」
An area from which motor vehicles, etc. are hard to take out (自動車等持出困難区域) that the Minister for Internal Affairs and Communications (総務大臣) designated and publicly notified under Article 54, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Article 1 of Act No. 2 of 2026.
Short name set inSupplementary Provisions, Article 10, paragraph (6)· applies only in this paragraph and in Supplementary Provisions, Article 15, paragraph (6)