Supplementary Provisions, Article 12
第十二条
The provisions of the 2018 New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before that 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 2018 New Actmachine translation
「三十年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 2 of 2017, which come into effect on 1 April 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)