Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2026.
この法律は、令和八年四月一日から施行する。
Supplementary Provisions, Article 24Transitional Measures Accompanying the Partial Amendment of the Road Transport Vehicle Act
第二十四条（道路運送車両法の一部改正に伴う経過措置）
In the application of the provisions of the Road Transport Vehicle Act as amended by the provisions of the preceding Article (hereinafter in this Article and Article 34 of the Supplementary Provisions referred to as the "New Road Transport Vehicle Act"), for the time being, the term "payment" in Article 76-27, paragraph (1), item (iii) of the New Road Transport Vehicle Act is deemed to be replaced with "payment (including payment, in relation to a light motor vehicle subject to inspection, of the light motor vehicle tax for fiscal years up to and including fiscal 2019 prescribed in the Local Tax Act (Act No. 226 of 1950) before amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) and of the type-based portion of the light motor vehicle tax for fiscal years up to and including fiscal 2025 prescribed in the Local Tax Act before amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026))".
前条の規定による改正後の道路運送車両法（以下この条及び附則第三十四条において「新道路運送車両法」という。）の規定の適用については、当分の間、新道路運送車両法第七十六条の二十七第一項第三号中「納付」とあるのは、「納付（検査対象軽自動車に係る令和元年度以前の年度分の地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号）に規定する軽自動車税及び令和七年度以前の年度分の地方税法等の一部を改正する法律（令和八年法律第二号）第一条の規定による改正前の地方税法に規定する軽自動車税の種別割の納付を含む。）」とする。
In the application of the provisions of Article 97-2, paragraphs (1) and (2) of the New Road Transport Vehicle Act to a motor vehicle on which the type-based portion of the automobile tax or the type-based portion of the light motor vehicle tax prescribed in the Former Act for fiscal years up to and including fiscal 2025 has ever been imposed (excluding a motor vehicle to which the provisions of the following paragraph apply), the phrase "automobile tax or light motor vehicle tax" in paragraph (1) of that Article is deemed to be replaced with "the type-based portion of the automobile tax for fiscal years up to and including fiscal 2025 prescribed in the Local Tax Act (Act No. 226 of 1950) before amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026), or the automobile tax for fiscal years from fiscal 2026 onward (hereinafter in the following paragraph referred to as the "automobile tax, etc."), or the type-based portion of the light motor vehicle tax for fiscal years up to and including fiscal 2025 prescribed in that Act, or the light motor vehicle tax for fiscal years from fiscal 2026 onward (hereinafter in the following paragraph referred to as the "light motor vehicle tax, etc.")", and the phrase "automobile tax or light motor vehicle tax" in paragraph (2) of that Article is deemed to be replaced with "automobile tax, etc. or light motor vehicle tax, etc.".
令和七年度以前の年度分の旧法に規定する自動車税の種別割又は軽自動車税の種別割を課されたことがある自動車（次項の規定の適用があるものを除く。）についての新道路運送車両法第九十七条の二第一項及び第二項の規定の適用については、同条第一項中「自動車税又は軽自動車税」とあるのは「令和七年度以前の年度分の地方税法等の一部を改正する法律（令和八年法律第二号）第一条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号）に規定する自動車税の種別割若しくは令和八年度以後の年度分の自動車税（次項において「自動車税等」という。）又は令和七年度以前の年度分の同法に規定する軽自動車税の種別割若しくは令和八年度以後の年度分の軽自動車税（次項において「軽自動車税等」という。）」と、同条第二項中「自動車税又は軽自動車税」とあるのは「自動車税等又は軽自動車税等」とする。
In the application of the provisions of Article 97-2, paragraphs (1) and (2) of the New Road Transport Vehicle Act to a motor vehicle on which the automobile tax or the light motor vehicle tax for fiscal years up to and including fiscal 2019 prescribed in the 2016 Former Act has ever been imposed, the phrase "automobile tax or light motor vehicle tax" in paragraph (1) of that Article is deemed to be replaced with "the automobile tax for fiscal years up to and including fiscal 2019 prescribed in the Local Tax Act (Act No. 226 of 1950) before amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) (hereinafter in this paragraph referred to as the "Local Tax Act Before the 2016 Amendment"), the type-based portion of the automobile tax for each fiscal year from fiscal 2020 through fiscal 2025 prescribed in the Local Tax Act before amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026) (hereinafter in this paragraph referred to as the "Local Tax Act Before the 2026 Amendment"), or the automobile tax for fiscal years from fiscal 2026 onward (hereinafter in the following paragraph referred to as the "automobile tax, etc."), or the light motor vehicle tax for fiscal years up to and including fiscal 2019 prescribed in the Local Tax Act Before the 2016 Amendment, the type-based portion of the light motor vehicle tax for each fiscal year from fiscal 2020 through fiscal 2025 prescribed in the Local Tax Act Before the 2026 Amendment, or the light motor vehicle tax for fiscal years from fiscal 2026 onward (hereinafter in the following paragraph referred to as the "light motor vehicle tax, etc.")", and the phrase "automobile tax or light motor vehicle tax" in paragraph (2) of that Article is deemed to be replaced with "automobile tax, etc. or light motor vehicle tax, etc.".
令和元年度以前の年度分の二十八年旧法に規定する自動車税又は軽自動車税を課されたことがある自動車についての新道路運送車両法第九十七条の二第一項及び第二項の規定の適用については、同条第一項中「自動車税又は軽自動車税」とあるのは「令和元年度以前の年度分の地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号。以下この項において「平成二十八年改正前の地方税法」という。）に規定する自動車税、令和二年度から令和七年度までの各年度分の地方税法等の一部を改正する法律（令和八年法律第二号）第一条の規定による改正前の地方税法（以下この項において「令和八年改正前の地方税法」という。）に規定する自動車税の種別割若しくは令和八年度以後の年度分の自動車税（次項において「自動車税等」という。）又は令和元年度以前の年度分の平成二十八年改正前の地方税法に規定する軽自動車税、令和二年度から令和七年度までの各年度分の令和八年改正前の地方税法に規定する軽自動車税の種別割若しくは令和八年度以後の年度分の軽自動車税（次項において「軽自動車税等」という。）」と、同条第二項中「自動車税又は軽自動車税」とあるのは「自動車税等又は軽自動車税等」とする。