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 rate of consumption tax on a transfer of a standard passenger car conducted in Japan, or on a standard passenger car withdrawn from a bonded area, during the period from the application date through March 31, 1992 is 6/100, notwithstanding Article 29.
A standard passenger car prescribed in the preceding paragraph means a passenger car with four or more wheels that is more than 320 centimeters in length, more than 140 centimeters in width, or has a cylinder capacity exceeding 550 cubic centimeters (excluding those powered by electricity that do not have an internal combustion engine), other than a passenger car for which one year or more has elapsed since the day on which a motor vehicle inspection certificate was first issued under Article 60, paragraph (1) (New Inspection) or Article 71, paragraph (4) (Preliminary Inspection) of the Road Transport Vehicle Act (Act No. 185 of 1951) (or, for one not subject to those provisions, since the day on which its use began) and a passenger car for which transfer registration has been made under Article 13 (Transfer Registration) of that Act (for a passenger car withdrawn from a bonded area, one specified by Cabinet Order as having been used for one year or more before its withdrawal).
前項に規定する普通乗用自動車とは、長さが三百二十センチメートルを超え、幅が百四十センチメートルを超え、又は気筒容積が五百五十立方センチメートルを超える四輪以上の乗用自動車（電気を動力源とするもののうち、内燃機関を有しないものを除く。）で、初めて道路運送車両法（昭和二十六年法律第百八十五号）第六十条第一項（新規検査）又は第七十一条第四項（予備検査）の規定により自動車検査証の交付を受けた日（これらの規定の適用を受けないものにあつては、使用を開始した日）から一年以上経過した乗用自動車及び同法第十三条（移転登録）の規定による移転登録を受けている乗用自動車（保税地域から引き取られる乗用自動車にあつては、引取り前に一年以上使用されていたものとして政令で定めるもの）以外のものをいう。
If a business operator has conducted, within the period prescribed in paragraph (1), an instalment sale or similar transaction prescribed in Article 15, paragraph (1) of a standard passenger car prescribed in paragraph (1), and has had that paragraph of Article 15 applied to the transfer of the standard passenger car, the rate applicable to the transfer of assets relating to the portion of the installments for the instalment sale or similar transaction of that standard passenger car whose payment due dates arrive after the period prescribed in paragraph (1) is, notwithstanding Article 29, the rate prescribed in that paragraph.
In the application of Article 30, paragraph (1), Article 32, paragraph (1), Article 36, paragraph (1), Article 38, paragraph (1) and Article 39, paragraph (1) to a standard passenger car to which paragraph (1) applies (referred to as a "standard passenger car" in this Article), the phrase "3/103" in Article 30, paragraph (1), Article 32, paragraph (1), item (i) and Article 36, paragraph (1) is deemed to be replaced with "6/106", the phrase "3/100" in Article 38, paragraph (1) is deemed to be replaced with "6/100" and "3/103" with "6/106", and the phrase "3/103" in Article 39, paragraph (1) is deemed to be replaced with "6/106".
With regard to returns under Article 42, paragraph (1), (4), (6) or (8) that state the matters listed in the items of Article 43, paragraph (1), and returns under Article 45, paragraph (1), for each taxable period of a business operator that transfers standard passenger cars from the taxable period that includes the application date to the taxable period that includes March 31, 1992, and for each taxable period in which a transfer of assets prescribed in paragraph (3) to which the rate prescribed in paragraph (1) applies was made, the phrase "total of the amounts of the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) is deemed to be replaced with "the amounts of the tax base classified by each differing tax rate, and the total thereof", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) is deemed to be replaced with "tax base amount classified by each differing tax rate".
普通乗用自動車の譲渡を行う事業者の適用日の属する課税期間から平成四年三月三十一日の属する課税期間までの各課税期間及び第一項に規定する税率が適用される第三項に規定する資産の譲渡が行われた各課税期間に係る第四十二条第一項、第四項、第六項又は第八項の規定による申告書で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第四十五条第一項の規定による申告書については、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、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。
In addition to what is provided for in the preceding two paragraphs, technical readings of terms where this Act is applied to standard passenger cars and other matters necessary for the application of the provisions of this Act to standard passenger cars are specified by Cabinet Order.