Supplementary Provisions, Article 15Abolition of Automobile Acquisition Tax as a Non-Statutory Ordinary Tax
第十五条（法定外普通税としての自動車取得税の廃止）
A prefecture that, at the time of the enforcement of the provisions of the New Act relating to automobile acquisition tax, is imposing, based on the provisions of the Former Act, a non-statutory ordinary tax on the acquirer on the acquisition of a motor vehicle (hereinafter in this Article referred to as "automobile acquisition tax as a non-statutory ordinary tax") may not impose automobile acquisition tax as a non-statutory ordinary tax on or after July 1, 1968; provided, however, that this does not apply to automobile acquisition tax as a non-statutory ordinary tax that should have been imposed before that date.
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Act No. 4 of 1968.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 4 of 1968 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
automobile acquisition tax as a non-statutory ordinary taxmachine translation
「法定外普通税としての自動車取得税」
In Article 15 of the supplementary provisions (附則) of Act No. 4 of 1968, a non-statutory ordinary tax (法定外普通税) that a prefecture levied, under the Local Tax Act as it stood before that Act, on the acquisition of a motor vehicle and charged to the person acquiring it; from 1 July 1968 a prefecture may no longer levy it, except for tax that was due before that date.
Short name set inSupplementary Provisions, Article 15, paragraph (1)· applies only in this article