第十一条
Supplementary Provisions, Article 11
Except as otherwise provided, the provisions of the Local Tax Act as Amended in October 2019 relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax imposed on motor vehicles acquired on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions.
The first review conducted under Article 149, paragraph (3) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 149, paragraph (1) or (2) of the Local Tax Act applies on or after April 1, 2021.
The first review conducted under Article 157, paragraph (5) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 157, paragraphs (1) through (4) of the Local Tax Act apply on or after April 1, 2021.
The provisions of the Local Tax Act as Amended in October 2019 relating to the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed on persons for whom tax liability arises on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions and to the type-based levy of automobile tax for fiscal year 2020 and thereafter.
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。
略称規定附則第六条第一項・この規定及び附則第十一条及び第十八条の中だけ
附則第一条第二号に掲げる規定による改正後の地方税法（附則第十一条及び第十八条において「元年十月新法」という。）第七十二条の二十四の七並びに附則第九条の二及び第九条の二の二の規定は…
わかりやすく言うと
平成三十一年法律第二号の第二条の規定のうち、令和元年十月一日に施行された部分による改正後の地方税法のことです。