Supplementary Provisions, Article 5Transitional Measures Concerning Automobile Tax

①The provisions of Article 147, paragraph (1), item (i) of the New Act apply to automobile tax for fiscal year 1989 and subsequent fiscal years, and with respect to automobile tax up to that for fiscal year 1988, the provisions then in force continue to govern.

②Notwithstanding the provisions of Article 147, paragraph (1), item (i) of the New Act, with respect to the standard tax rate of automobile tax for fiscal year 1989 to be imposed on small-sized motor vehicles with four or more wheels specified by Order of the Ministry of Home Affairs, the provisions then in force continue to govern.

④In the case where the provisions of the preceding paragraph apply, for the application of the provisions of Article 147, paragraphs (3) through (5) of the New Act, in paragraph (3) of that Article, "each item of that paragraph" is deemed to be replaced with "each item of that paragraph (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 14 of 1989; hereinafter in this Article referred to as the 'Amending Act'))"; in paragraph (4) of that Article, "paragraph (1) or" is deemed to be replaced with "paragraph (1) (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act) or", "the preceding paragraph" with "the preceding paragraph (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (4) of the Supplementary Provisions of the Amending Act)", and "each item of paragraph (1)" with "each item of paragraph (1) (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act)"; and in paragraph (5) of that Article, "the preceding paragraphs" is deemed to be replaced with "the preceding paragraphs (including the cases where they are applied with the terms replaced pursuant to the provisions of Article 5, paragraphs (3) and (4) of the Supplementary Provisions of the Amending Act)".

⑤With respect to the automobile tax for fiscal year 1988 imposed on a motor vehicle with electricity as its power source prescribed in Article 12-3, paragraph (1) of the Supplementary Provisions of the Former Act or a methanol motor vehicle prescribed in that paragraph, the provisions then in force continue to govern.