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Supplementary Provisions, Article 14

第十四条

The provisions of Article 30 of the Supplementary Provisions of the 2016 New Act apply to light motor vehicle tax for fiscal 2016 and subsequent fiscal years.

二十八年新法附則第三十条の規定は、平成二十八年度以後の年度分の軽自動車税について適用する。

With regard to the application of the provisions of Article 30 of the Supplementary Provisions of the 2016 New Act to light motor vehicle tax imposed on a light motor vehicle with three or more wheels that first received designation of a vehicle number under the second sentence of before October 14, 2003, the phrase "counting from the month in which" in Article 30, paragraph (1) of the Supplementary Provisions of the 2016 New Act is deemed to be replaced with "counting from December of the year that includes the month in which".

平成十五年十月十四日前に初めて後段の規定による車両番号の指定を受けた三輪以上の軽自動車に対して課する軽自動車税に係る二十八年新法附則第三十条の規定の適用については、同条第一項中「受けた月」とあるのは、「受けた月の属する年の十二月」とする。

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