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Supplementary Provisions, Article 16Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第十六条(租税特別措置法の一部改正に伴う経過措置)

The provisions of Article 90-12 of the Act on Special Measures Concerning Taxation as amended by the provisions of apply to end-of-life automobiles delivered to a collection business operator on or after the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions come into effect.

の規定による改正後のの規定は、附則第一条第二号に掲げる規定の施行の日以後に引取業者に引き渡された使用済自動車について適用する。

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