Supplementary Provisions, Article 19Transitional Measures Concerning Light Motor Vehicle Tax
第十九条（軽自動車税に関する経過措置）
The provisions of the New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2016, and with regard to light motor vehicle tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.
新法の規定中軽自動車税に関する部分は、平成二十八年度分の軽自動車税について適用し、平成二十七年度以前の年度分の軽自動車税については、なお従前の例による。
With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the Former Act or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the Former Act, pertaining to local government levies on light motor vehicle tax for fiscal 2014 and fiscal 2015 for which tax liability is exempted under Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the Former Act and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern.
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. 13 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 13 of 2016 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)