②Notwithstanding the provisions of paragraph (1) (limited to the part pertaining to item (ii)), the standard tax rate of automobile tax imposed on those, among the motor vehicles set forth in item (ii) of that paragraph, with a maximum passenger capacity of four or more persons is the amount obtained by adding to the amount specified in that item the amount specified in each of the following items for the category set forth in that item.

③The standard tax rate of automobile tax imposed on motor vehicles whose principal storage location is in an area where it is recognized that, because of snowfall, motor vehicles ordinarily cannot be put into operation for a certain period is, notwithstanding the preceding two paragraphs, the rate obtained by multiplying the rates in the preceding two paragraphs by the respective ratios specified by Cabinet Order; provided, however, that those ratios may not be less than seven tenths.

④Where a prefecture imposes automobile tax at a rate exceeding the standard tax rates provided for in the preceding three paragraphs, it may not impose it at a rate exceeding the rate obtained by multiplying each of the rates in the preceding three paragraphs by 1.5.

⑤A prefecture may, for motor vehicles other than those listed in the items of paragraph (1) and for motor vehicles listed in the items of that paragraph that are difficult to classify under the categories of those items, set the rate of automobile tax by establishing categories, separately from the categories of the items of that paragraph, according to the specifications of motor vehicles, such as use, total displacement, rated output, maximum load capacity, seating capacity and others. In this case, it must ensure that the rates are not out of balance with the rates determined by applying the preceding paragraphs.

The assessment date for automobile tax is April 1.

The payment period for automobile tax is to be specified in May by the Prefectural Ordinance of the prefecture concerned. However, in the case of special circumstances, a different payment period may be specified.

①Automobile tax is imposed, on a monthly basis, on a person on whom tax liability has arisen after the assessment date for automobile tax prescribed in Article 155 (hereinafter in this Article and paragraph (3) of the following Article referred to as the "assessment date"), starting from the month following the month in which the liability arose.

②Automobile tax is imposed, on a monthly basis, on a person whose tax liability has been extinguished after the assessment date, up to the month in which it was extinguished.

③Where, after the assessment date, there is a change in the automobile tax rate to be applied due to a change in the use or other specifications of a motor vehicle, the person liable for the automobile tax imposed on that motor vehicle is to be charged automobile tax for the fiscal year concerned at the automobile tax rate that was to be applied before the change.

④Where, after the assessment date, the principal storage location of a motor vehicle is changed from one prefecture to another or there is a change of owner of a motor vehicle, paragraphs (1) and (2) apply by deeming that the change was made on the last day of the fiscal year concerned. However, this does not apply where, in the case of a change of owner, either the owner before the change or the owner after the change is not subject to automobile tax on that motor vehicle under the provisions of laws and regulations other than this paragraph.