Supplementary Provisions, Article 11Transitional Measures Concerning Automobile Acquisition Tax
第十一条（自動車取得税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern.
A prefectural governor may, where the governor comes to know, after the due date for payment under Article 122, paragraph (1) of the Local Tax Act (or, where the due date for payment was extended, that extended due date for payment), that there is a shortfall in the amount of automobile acquisition tax to be paid (limited to that on the acquisition of a motor vehicle before the Effective Date) and the cause of that fact lies with a person other than the acquirer of the motor vehicle pertaining to that shortfall (hereinafter referred to in this paragraph and the following paragraph as a "third party"), give that third party (including a person having a special relationship specified by Cabinet Order with that third party; the same applies hereinafter in this paragraph and the following paragraph) an opportunity to offer to pay the automobile acquisition tax pertaining to that shortfall, before giving the notice under Article 129, paragraph (4) of that Act, and when the third party given the opportunity to make that offer has made it, the provisions of Article 129, paragraph (2) of that Act and other provisions concerning automobile acquisition tax (excluding the provisions of Article 132 and Article 133 of that Act) apply as if that third party were the acquirer of the motor vehicle who is to file the return prescribed in Article 129, paragraph (1) of that Act for the motor vehicle pertaining to that shortfall.
道府県知事は、納付すべき自動車取得税（施行日前の自動車の取得に対するものに限る。）の額について不足額があることを地方税法第百二十二条第一項の納期限（納期限の延長があったときは、その延長された納期限）後において知った場合において、当該事実が生じた原因が当該不足額に係る自動車の取得者以外の者（以下この項及び次項において「第三者」という。）にあるときは、同法第百二十九条第四項の規定による通知をする前に、当該第三者（当該第三者と政令で定める特別の関係がある者を含む。以下この項及び次項において同じ。）に対し、当該不足額に係る自動車取得税の納付を申し出る機会を与えることができるものとし、当該申出の機会を与えられた第三者が当該申出をしたときは、当該第三者を当該不足額に係る自動車について同条第一項に規定する申告書を提出すべき当該自動車の取得者とみなして、同条第二項の規定その他の自動車取得税に関する規定（同法第百三十二条及び第百三十三条の規定を除く。）を適用する。
A third party who has made the offer under the provisions of the preceding paragraph may not withdraw that offer.
With regard to the application of the provisions of Article 130, paragraph (2) of the Local Tax Act in the case where the provisions of paragraph (2) apply, the phrase "Article 122, paragraph (1)" in Article 130, paragraph (2) of that Act is deemed to be replaced with "that paragraph", the phrase "this Section" with "this paragraph", and the phrase "the period until the due date for payment or that due date for payment" with "the due date for payment".
第二項の規定の適用がある場合における地方税法第百三十条第二項の規定の適用については、同項中「第百二十二条第一項」とあるのは「同項」と、「この節」とあるのは「この項」と、「納期限までの期間又は当該納期限」とあるのは「納期限」とする。
In addition to what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions concerning automobile acquisition tax in the case where those provisions apply are specified by Cabinet Order.
前三項に定めるもののほか、これらの規定の適用がある場合における自動車取得税に関する規定の適用に関し必要な事項は、政令で定める。
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2017.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 2 of 2017, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (3)
third partymachine translation
「第三者」
In Article 11 of the supplementary provisions (附則) of Act No. 2 of 2017, a person other than the acquirer of a car who caused a shortfall in the automobile acquisition tax (自動車取得税) on an acquisition before the Act came into effect, including a person in a special relationship with that person a Cabinet Order (政令) sets; the prefectural governor may let that person offer to pay the shortfall, and the person is then treated as the acquirer.
Short name set inSupplementary Provisions, Article 11, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 11, paragraph (3)