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Supplementary Provisions, Article 9Transitional Measures Concerning Automobile Tax

第九条(自動車税に関する経過措置)

The provisions of the New Act relating to automobile tax apply to automobile tax for fiscal 2014 and subsequent fiscal years, and with regard to automobile tax up to fiscal 2013, the provisions then in force continue to govern.

新法の規定中自動車税に関する部分は、平成二十六年度以後の年度分の自動車税について適用し、平成二十五年度分までの自動車税については、なお従前の例による。

With regard to the refund under of the Supplementary Provisions of the Former Act, or the appropriation under , of local government levies relating to automobile tax for fiscal 2012 and fiscal 2013 for which tax liability is exempted under of the Supplementary Provisions of the Former Act, which continues to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.

前項の規定によりなお従前の例によることとされたの規定により納税義務を免除される平成二十四年度分及び平成二十五年度分の自動車税に係る地方団体の徴収金に係るの規定による還付又はの規定による充当については、なお従前の例による。

If the Effective Date is before the date of enforcement of the Act Partially Amending the Act on the Rationalization of Energy Use, and Other Matters (Act No. 25 of 2013; hereinafter in this paragraph and the following paragraph referred to as the "Energy Rationalization Act Amendment Act"), for the purpose of applying the provisions of Article 12-3, paragraph (4), item (iv) of the Supplementary Provisions of the New Act during the period until the day before the date of enforcement of the Energy Rationalization Act Amendment Act, the phrase "" in is deemed to be replaced with "", and the phrase "energy-consuming equipment, etc. manufacturers, etc." is deemed to be replaced with "manufacturers, etc.".

(平成二十五年法律第二十五号。以下この項及び次項において「合理化法改正法」という。)の施行の日前である場合には、合理化法改正法の施行の日の前日までの間におけるの規定の適用については、中「イ」とあるのは「」と、「エネルギー消費機器等製造事業者等」とあるのは「製造事業者等」とする。

In the case prescribed in the preceding paragraph, the phrase " and of the Supplementary Provisions" in the part of that amends and is deemed to be replaced with " of the Supplementary Provisions".

前項に規定する場合において、のうちイ(3)及びの改正規定中「イ(3)及び」とあるのは、「イ(3)」とする。

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