Gasoline Tax - Gasoline Tax

Japanese: ガソリン税 - ガソリンぜい

A general term for the gasoline tax and local gasoline tax levied on gasoline. Both are collected as national taxes, but the entire amount of the local gasoline tax revenue is transferred to local governments as the local gasoline transfer tax (→ local transfer tax) and allocated to their general accounts. It used to be called the local road tax, a special purpose tax for road construction and a road-specific revenue source, but with the abolition of the road-specific revenue source in 2009, it was renamed the local gasoline tax and became a general revenue source. Until 2009, the entire amount of the gasoline tax was also used for road construction under the Road Construction Emergency Measures Act, but today it is an ordinary tax and is included in the general account.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

ガソリンに課せられる揮発油税と地方揮発油税の総称。ともに国税として徴収されるが，地方揮発油税は税収の全額が地方揮発油譲与税（→地方譲与税）として地方公共団体に譲与され，その一般会計にあてられる。かつては地方道路税といい道路整備のための目的税で，道路特定財源だったが，2009年の道路特定財源廃止に伴い地方揮発油税と名称変更，一般財源化された。揮発油税も 2009年まで道路整備緊急措置法により全額が道路整備にあてられていたが，今日では普通税であり一般会計に計上される。

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