Supplementary Provisions, Article 10Transitional Measures Concerning Light Motor Vehicle Tax

①The provisions of Article 445, paragraph (3) of the 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.

②The provisions of Article 445, paragraph (3) of the New Act concerning the type-based levy of light motor vehicle tax apply to the type-based levy of light motor vehicle tax for the fiscal years beginning with the fiscal year following the fiscal year including the Item 4 Effective Date (or, if the Item 4 Effective Date is April 1, the fiscal year including the Item 4 Effective Date), and for the type-based levy of light motor vehicle tax for the fiscal years up to the fiscal year including the Item 4 Effective Date (or, if the Item 4 Effective Date is April 1, the previous fiscal year to the fiscal year including the Item 4 Effective Date), the provisions then in force continue to govern.

③The provisions of Article 463-15, paragraph (1) of the New Act (limited to the part pertaining to item (i)) apply to the type-based levy of light motor vehicle tax for fiscal year 2025 and thereafter, and for the type-based levy of light motor vehicle tax for fiscal year 2024 and earlier, the provisions then in force continue to govern.