Supplementary Provisions, Article 15
第十五条
With regard to the application of the provisions of Article 448, paragraph (1) and Article 30, paragraph (1) of the Supplementary Provisions of the Local Tax 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 Article 60, paragraph (1) of the Road Transport Vehicle Act on or before March 31, 2015, the words and phrases set forth in the middle column of the following table in the provisions of the Local Tax Act set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table, respectively.
| Article 448, paragraph (1), item (ii), (b) | 3,900 yen | 3,100 yen |
| Article 448, paragraph (1), item (ii), (c), (1), (i) | 6,900 yen | 5,500 yen |
| Article 448, paragraph (1), item (ii), (c), (1), (ii) | 10,800 yen | 7,200 yen |
| Article 448, paragraph (1), item (ii), (c), (2), (i) | 3,800 yen | 3,000 yen |
| Article 448, paragraph (1), item (ii), (c), (2), (ii) | 5,000 yen | 4,000 yen |
| Article 30, paragraph (1) of the Supplementary Provisions | Article 448, paragraph (1) | Article 448, paragraph (1) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2014; hereinafter in this paragraph referred to as the "2014 Amendment Act") |
| the row for item (ii), (b) in the table of Article 30, paragraph (1) of the Supplementary Provisions | item (ii), (b) | Article 448, paragraph (1), item (ii), (b) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act |
| 3,900 yen | 3,100 yen | |
| the row for item (ii), (c), (1), (i) in the table of Article 30, paragraph (1) of the Supplementary Provisions | item (ii), (c), (1), (i) | Article 448, paragraph (1), item (ii), (c), (1), (i) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act |
| 6,900 yen | 5,500 yen | |
| the row for item (ii), (c), (1), (ii) in the table of Article 30, paragraph (1) of the Supplementary Provisions | item (ii), (c), (1), (ii) | Article 448, paragraph (1), item (ii), (c), (1), (ii) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act |
| 10,800 yen | 7,200 yen | |
| the row for item (ii), (c), (2), (i) in the table of Article 30, paragraph (1) of the Supplementary Provisions | item (ii), (c), (2), (i) | Article 448, paragraph (1), item (ii), (c), (2), (i) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act |
| 3,800 yen | 3,000 yen | |
| the row for item (ii), (c), (2), (ii) in the table of Article 30, paragraph (1) of the Supplementary Provisions | item (ii), (c), (2), (ii) | Article 448, paragraph (1), item (ii), (c), (2), (ii) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act |
| 5,000 yen | 4,000 yen |
平成二十七年三月三十一日以前に初めて道路運送車両法第六十条第一項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地方税法第四百四十八条第一項及び附則第三十条第一項の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第四百四十八条第一項第二号ロ | 三千九百円 | 三千百円 |
| 第四百四十八条第一項第二号ハ(1)(i) | 六千九百円 | 五千五百円 |
| 第四百四十八条第一項第二号ハ(1)(ii) | 一万八百円 | 七千二百円 |
| 第四百四十八条第一項第二号ハ(2)(i) | 三千八百円 | 三千円 |
| 第四百四十八条第一項第二号ハ(2)(ii) | 五千円 | 四千円 |
| 附則第三十条第一項 | 第四百四十八条第一項 | 地方税法等の一部を改正する法律(平成二十六年法律第四号。以下この項において「平成二十六年改正法」という。)附則第十五条の規定により読み替えて適用される第四百四十八条第一項 |
| 附則第三十条第一項の表第二号ロの項 | 第二号ロ | 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ロ |
| 三千九百円 | 三千百円 | |
| 附則第三十条第一項の表第二号ハ(1)(i)の項 | 第二号ハ(1)(i) | 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ハ(1)(i) |
| 六千九百円 | 五千五百円 | |
| 附則第三十条第一項の表第二号ハ(1)(ii)の項 | 第二号ハ(1)(ii) | 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ハ(1)(ii) |
| 一万八百円 | 七千二百円 | |
| 附則第三十条第一項の表第二号ハ(2)(i)の項 | 第二号ハ(2)(i) | 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ハ(2)(i) |
| 三千八百円 | 三千円 | |
| 附則第三十条第一項の表第二号ハ(2)(ii)の項 | 第二号ハ(2)(ii) | 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ハ(2)(ii) |
| 五千円 | 四千円 |
2014 Amendment Actmachine translation
「平成二十六年改正法」
Short name, in the wording that Article 15 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2014) reads into Article 30, paragraph 1 of the Local Tax Act's supplementary provisions, for that Act itself.
Short name set inSupplementary Provisions, Article 15, paragraph (1)· applies only in this paragraph