1 article
Supplementary Provisions, Article 81Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
第八十一条（自動車重量税の特例に関する経過措置）
The provisions then in force continue to govern the application of the provisions of Article 90-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation with regard to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before May 1, 2021.
令和三年五月一日前に旧租税特別措置法第九十条の十二第一項の規定の適用を受けた検査自動車（租税特別措置法第九十条の十第一項に規定する検査自動車をいう。）に係る旧租税特別措置法第九十条の十二第五項の規定の適用については、なお従前の例による。
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