Supplementary Provisions, Article 18

①The provisions of the 2025 New Act concerning the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Item 4 Effective Date, and for the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Item 4 Effective Date, the provisions then in force continue to govern.

②With regard to the application of paragraphs (4) and (5) of the preceding Article on or after the Item 4 Effective Date, in paragraph (4) of that Article, the phrase "Article 446, paragraph (4) of the Local Tax Act" is deemed to be replaced with "Article 446, paragraph (4) of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions ('the 2025 New Act' in the following paragraph)" and the phrase "Article 446, paragraphs (1) through (3) of the New Act" is deemed to be replaced with "paragraphs (1) through (3) of that Article", and in paragraph (5) of that Article, the phrase "Article 451, paragraph (6) of the Local Tax Act" is deemed to be replaced with "Article 451, paragraph (6) of the 2025 New Act" and the phrase "Article 451, paragraphs (1) through (5) of the New Act" is deemed to be replaced with "paragraphs (1) through (5) of that Article".