Supplementary Provisions, Article 8Transitional Measures Concerning Automobile Acquisition Tax
第八条（自動車取得税に関する経過措置）
Except as provided in the following paragraph, the provisions of the New Act concerning automobile acquisition tax apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and, for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 32, paragraph (11) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after October 1, 2005, and, for automobile acquisition tax imposed on acquisitions of motor vehicles prescribed in Article 32, paragraph (11) of the Supplementary Provisions of the Former Act that were made before that date, the provisions then in force continue to govern.
新法附則第三十二条第十一項の規定は、平成十七年十月一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、同日前に行った旧法附則第三十二条第十一項に規定する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。
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 Article 1 of Act No. 5 of 2005.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 5 of 2005 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (6)
the Effective Datemachine translation
「施行日」
1 April 2005, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (7)