The popularity of automobiles in Japan has been remarkable, and the demand for automobile-related public goods and services, including roads, has correspondingly expanded rapidly. In response to this situation, various automobile-related taxes, that is, automobile-related taxes, have been established. Automobile-related taxes can be broadly divided into (1) taxes directly levied on the acquisition and ownership of automobiles, and (2) taxes levied on fuel, which is essential for the use of automobiles. (1) includes the national automobile weight tax, the prefectural automobile tax and automobile acquisition tax, and the municipal light vehicle tax. Source: Heibonsha World Encyclopedia, 2nd Edition Information |
日本における自動車の普及はきわめて目覚ましく,それに対応して道路をはじめ自動車関係の公共財・サービスに対する要求も急速に拡大した。こうした状況をうけて自動車に関連する各種の税すなわち自動車関係税が創設されていった。自動車関係税は,(1)直接的に自動車の取得や保有に対して課される税と,(2)自動車の利用にあたって不可欠な燃料に課される税とに大きく区分できる。(1)としては,国税の自動車重量税,都道府県税の自動車税,自動車取得税,市町村税の軽自動車税がある。
出典 株式会社平凡社世界大百科事典 第2版について 情報 |
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