Supplementary Provisions, Article 10Transitional Measures Concerning Automobile Acquisition Tax
第十条（自動車取得税に関する経過措置）
The provisions of Article 32 of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of a motor vehicle on or after the Effective Date, and with respect to automobile acquisition tax imposed on acquisitions of a motor vehicle before the Effective Date, the provisions then in force continue to govern.
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. 14 of 1990.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1990, which the supplementary provisions (附則) of Act No. 14 of 1990 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)