Supplementary Provisions, Article 130Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
第百三十条（自動車重量税の特例に関する経過措置）
The provisions of Article 90-12, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax on inspected motor vehicles for which the issuance, etc. of an automobile inspection certificate prescribed in those provisions is received on or after the Effective Date, and the provisions then in force continue to govern motor vehicle tonnage tax on inspected motor vehicles for which the issuance, etc. of an automobile inspection certificate prescribed in Article 90-12, paragraphs (2) and (3) of the Former Act on Special Measures Concerning Taxation was received before the Effective Date.
新租税特別措置法第九十条の十二第二項及び第三項の規定は、施行日以後にこれらの規定に規定する自動車検査証の交付等を受ける検査自動車に係る自動車重量税について適用し、施行日前に旧租税特別措置法第九十条の十二第二項及び第三項に規定する自動車検査証の交付等を受けた検査自動車に係る自動車重量税については、なお従前の例による。