Supplementary Provisions, Article 11Transitional Measures Concerning Tax Rates, etc. for Standard Passenger Cars
第十一条（普通乗用自動車の税率等に関する経過措置）
The passenger cars specified by Cabinet Order prescribed in Article 11, paragraph (2) of the Supplementary Provisions of the Act are those for which the person who takes the passenger car out of a bonded area has presented, to the director-general of the customs house having jurisdiction over that bonded area, a document certifying that the passenger car had been used for one year or more before being taken out, and has received confirmation.
法附則第十一条第二項に規定する政令で定める乗用自動車は、当該乗用自動車を保税地域から引き取る者が、当該乗用自動車がその引取り前に一年以上使用されていたものであることを証する書類を当該保税地域を所轄する税関長に提示して確認を受けたものとする。
Where a business operator has conducted, with respect to a standard passenger car prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Act (hereinafter in this Article referred to as "standard passenger car") within the period prescribed in that paragraph, a sale on deferred payment terms prescribed in Article 16, paragraph (1) of the Act, and the provisions of that paragraph have been applied to the transfer of that standard passenger car, the consumption tax on the transfer of assets relating to the portion of the installments for that sale on deferred payment terms of that standard passenger car whose payment due date arrives after the period prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Act is at the tax rate prescribed in Article 11, paragraph (3) of the Supplementary Provisions of the Act.
事業者が、法附則第十一条第一項に規定する期間内に同項に規定する普通乗用自動車（以下この条において「普通乗用自動車」という。）につき法第十六条第一項に規定する延払条件付販売等を行つた場合において、当該普通乗用自動車の譲渡につき同項の規定の適用を受けたときは、当該普通乗用自動車の当該延払条件付販売等に係る賦払金の額で、法附則第十一条第一項に規定する期間後にその支払の期日が到来するものに係る部分の資産の譲渡に係る消費税については、同条第三項に規定する税率による。
With respect to the return under Article 42, paragraph (1) of the Act that states the matters set out in the items of Article 43, paragraph (1) of the Act and the return under Article 45, paragraph (1) of the Act, for each taxable period in which a business operator that makes transfers of standard passenger cars made the transfer of assets prescribed in the preceding paragraph to which the tax rate prescribed in that paragraph applies, the phrase "the total of the amounts of the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) of the Act is deemed to be replaced with "the amounts of the tax base classified by each different tax rate and the total of those amounts", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) of the Act is deemed to be replaced with "tax base amount classified by each different tax rate".
普通乗用自動車の譲渡を行う事業者の前項に規定する税率が適用される同項に規定する資産の譲渡が行われた各課税期間に係る法第四十二条第一項の規定による申告書で法第四十三条第一項各号に掲げる事項を記載したもの及び法第四十五条第一項の規定による申告書については、法第四十三条第一項第一号及び第四十五条第一項第一号中「課税標準である金額の合計額」とあるのは「税率の異なるごとに区分した課税標準である金額及びその合計額」と、法第四十三条第一項第二号及び第四十五条第一項第二号中「課税標準額」とあるのは「税率の異なるごとに区分した課税標準額」とする。
With respect to the return under Article 47, paragraphs (1) and (2) of the Act for standard passenger cars taken out of a bonded area within the period prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Act, the phrase "the amount of the tax base" in Article 47, paragraph (1) of the Act is deemed to be replaced with "the amount of the tax base classified by each different tax rate", and the phrase "tax base amount" in item (ii) of that paragraph with "tax base amount classified by each different tax rate".
With respect to the application of Article 5 to standard passenger cars to which Article 11, paragraph (1) of the Supplementary Provisions of the Act applies, the phrase "100/103" in Article 5 is deemed to be replaced with "100/106".
法附則第十一条第一項の規定の適用を受ける普通乗用自動車に係る第五条の規定の適用については、同条中「百三分の百」とあるのは、「百六分の百」とする。
standard passenger carmachine translation
「普通乗用自動車」
A standard passenger car as defined in Article 11 of the original supplementary provisions (附則) of the Consumption Tax Act (Act No. 108 of 1988), whose transfer in Japan or removal from a bonded area (保税地域) from 1 April 1989 to 31 March 1992 was taxed at 6%: a passenger vehicle with four or more wheels that is longer than 320 cm, wider than 140 cm or has a cylinder capacity over 550 cc (an electric vehicle with no internal combustion engine excluded), other than one a year or more past the date it was first issued a motor vehicle inspection certificate (自動車検査証) or first used, and one that has received a transfer registration (移転登録).
Short name set inSupplementary Provisions, Article 11, paragraph (2)· applies only in this article
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.