Supplementary Provisions, Article 22Application of Provisions on Automobile Acquisition Tax
第二十二条（自動車取得税に関する規定の適用）
The provisions of Article 32, paragraph (1) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date.
新法附則第三十二条第一項の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。
The provisions of Article 32, paragraph (3) of the Supplementary Provisions of the Former Act remain in force with respect to automobile acquisition tax imposed on the acquisition of a motor vehicle made before the Effective Date.
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Act No. 6 of 1977.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1977, which the supplementary provisions (附則) of Act No. 6 of 1977 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 6 of 1977 amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (3)