Supplementary Provisions, Article 12-4

①The standard tax rate of automobile tax imposed on passenger cars for private use that received first new registration by the day preceding the day on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019) come into effect (hereinafter in this paragraph referred to as the "specified day") and that were subject to the automobile tax prescribed in the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) (hereinafter in this paragraph referred to as the "Local Tax Act Before the 2016 Amendment") pursuant to Article 145, paragraph (1) or (3) of the Local Tax Act Before the 2016 Amendment (including passenger cars for private use that received first new registration by that day and were not subject to the automobile tax prescribed in the Local Tax Act Before the 2016 Amendment pursuant to Article 146 of the Local Tax Act Before the 2016 Amendment or other provisions of laws concerning local taxes and of Prefectural or Municipal Ordinances based on those laws), or on passenger cars for private use that by that day have been used, outside the territory in which this Act is enforced, for what is specified by Order of the Ministry of Internal Affairs and Communications as equivalent to the operation prescribed in Article 2, paragraph (5) of the Road Transport Vehicle Act and that received first new registration on or after the specified day, is, notwithstanding Article 154, paragraph (1), per vehicle, the amount specified in each of the following items according to the category of passenger car for private use set forth in that item.

②The provisions of Article 154, paragraphs (3) through (5) apply mutatis mutandis to passenger cars for private use to which the provisions of the preceding paragraph apply.