第五条（自動車税に関する経過措置）
Supplementary Provisions, Article 5Transitional Measures Concerning Automobile Tax
Except as otherwise specially provided, the provisions of Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal years beginning with fiscal year 1993, and with regard to automobile tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法附則第十二条の三の規定は、平成五年度以後の年度分の自動車税について適用し、平成四年度分までの自動車税については、なお従前の例による。
With regard to automobile tax for fiscal year 1993 imposed on vehicles complying with the 1988 regulations, etc. prescribed in Article 12-3, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Pre-amendment Local Tax Act" in this Article) (limited to those acquired before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or those acquired on or after that date by a person who received deregistration before that date for a vehicle complying with the 1979 regulations prescribed in that paragraph, as a replacement for that motor vehicle, and excluding those to which the provisions of Article 12-3, paragraph (3) of the Supplementary Provisions of the New Act apply), the provisions then in force continue to govern.
第一条の規定による改正前の地方税法（以下この条において「改正前の地方税法」という。）附則第十二条の三第三項に規定する昭和六十三年規制適合車等（附則第一条第二号に掲げる規定の施行の日前に取得されたもの又は同項に規定する昭和五十四年規制適合車につき同日前に抹消登録を受けた者が、当該自動車に代わるものとして同日以後に取得したものに限り、新法附則第十二条の三第三項の規定の適用を受けるものを除く。）に対して課する平成五年度分の自動車税については、なお従前の例による。
With regard to automobile tax for fiscal year 1993 imposed on vehicles complying with the 1989 regulations, etc. prescribed in Article 12-3, paragraph (5) of the Supplementary Provisions of the Pre-amendment Local Tax Act (limited to those acquired before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or those acquired on or after that date by a person who received deregistration before that date for a vehicle complying with the 1979 regulations referred to in that paragraph, as a replacement for that motor vehicle, and excluding those to which the provisions of Article 12-3, paragraph (5) of the Supplementary Provisions of the New Act apply), the provisions then in force continue to govern.
With regard to automobile tax for fiscal year 1993 imposed on vehicles complying with the 1990 regulations prescribed in Article 12-3, paragraph (7) of the Supplementary Provisions of the Pre-amendment Local Tax Act (limited to those acquired before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or those acquired on or after that date by a person who received deregistration before that date for a vehicle complying with the 1979 regulations referred to in that paragraph, as a replacement for that motor vehicle, and excluding those to which the provisions of Article 12-3, paragraph (7) of the Supplementary Provisions of the New Act apply), the provisions then in force continue to govern.
定義第百四十五条第一項
道路運送車両法（昭和二十六年法律第百八十五号）第二条第二項に規定する自動車のうち、同法第三条に規定する普通自動車及び同条に規定する小型自動車のうち三輪以上のもの
わかりやすく言うと
道路運送車両法第二条第二項の自動車のうち、道路運送車両法第三条の普通自動車と、三輪以上の小型自動車のことです。
略称規定附則第二条第一項
第一条の規定による改正後の地方税法（以下「新法」という。）附則第三条の三第一項及び第二項の規定は、平成五年度以後の年度分の個人の道府県民税について適用し、平成四年度分までの個人の道府県民税については、なお従前の例による。
わかりやすく言うと
平成五年法律第四号の第一条によって改正された後の地方税法のことです。
略称規定附則第五条第二項・この条の中だけ
第一条の規定による改正前の地方税法（以下この条において「改正前の地方税法」という。）附則第十二条の三第三項に規定する昭和六十三年規制適合車等（附則第一条第二号に掲げる規定の施行の日前に取得されたもの又は同項に規定する昭和五十四年規制適合車…
わかりやすく言うと
平成五年法律第四号の第一条によって改正される前の地方税法のことです。