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Supplementary Provisions, Article 149Review Concerning Vehicle Taxation

第百四十九条(車体課税についての検討)

With regard to vehicle taxation (meaning the imposition of motor vehicle tonnage tax, automobile acquisition tax, automobile tax and light motor vehicle tax; the same applies hereinafter in this Article), the Government is to, by the time the application periods of the special provisions on motor vehicle tonnage tax and automobile acquisition tax prescribed in Article 90-12 of the New Act on Special Measures Concerning Taxation and and and as amended by expire, while taking into account the perspective of global warming countermeasures and the state of national and local finances, review measures for simplification, greening (meaning a revision that contributes to reducing the burden on the environment), reduction of the burden and other measures to respond appropriately to changes in the circumstances surrounding vehicle taxation, including the treatment of the tax rates prescribed for the time being by the provisions of Article 90-11, paragraph (1) and Article 90-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation and as amended by , and make the necessary revisions in accordance with the results.

政府は、車体課税(自動車重量税、自動車取得税、自動車税及び軽自動車税の課税をいう。以下この条において同じ。)について、並びにによる改正後の並びに及びに規定する自動車重量税及び自動車取得税の特例の適用期限が到来するまでに、地球温暖化対策の観点並びに国及び地方の財政の状況を踏まえつつ、及び並びにによる改正後のの規定により当分の間規定する税率の取扱いを含め、簡素化、グリーン化(環境への負荷の低減に資するための見直しをいう。)、負担の軽減その他車体課税を取り巻く状況の変化に適確に対応するための措置について検討し、その結果に応じて、所要の見直しを行うものとする。

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