Supplementary Provisions, Article 2Transitional Measures Concerning Automobile Acquisition Tax
第二条(自動車取得税に関する経過措置)
The provisions of Article 52 of the Supplementary Provisions of the Local Tax Act as amended apply to the acquisition, on or after March 11, 2011, of a replacement motor vehicle under paragraph (1) of that Article.
改正後の附則第五十二条の規定は、平成二十三年三月十一日以後の同条第一項の代替自動車の取得について適用する。