Supplementary Provisions, Article 12Transitional Measures Concerning Automobile Acquisition Tax

①The provisions of Article 32, paragraph (3) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern.

②With regard to automobile acquisition tax imposed on the acquisition of vehicles complying with the 1988 regulations, etc. prescribed in Article 32, paragraph (4) of the Supplementary Provisions of the Former Act (limited to the case where that acquisition was made before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or where a person who received deregistration before the date of enforcement of the provisions listed in that item for a motor vehicle that complies with the exhaust gas safety standards prescribed to be applied on and after April 1, 1979 referred to in that paragraph acquired the vehicles complying with the 1988 regulations, etc. prescribed in that paragraph on or after that date as a replacement for that motor vehicle, and excluding the case where that acquisition is subject to the application of Article 32, paragraph (4) of the Supplementary Provisions of the New Act), the provisions then in force continue to govern.

③With regard to automobile acquisition tax imposed on the acquisition, before the Effective Date, of motor vehicles prescribed in Article 32, paragraphs (5) and (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

④With regard to the application of Article 32, paragraph (7) of the Supplementary Provisions of the New Act to automobile acquisition tax to be imposed on the acquisition of motor vehicles prescribed in that paragraph made between the Effective Date and the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, "paragraph (4) or the preceding paragraph" in that paragraph is deemed to be replaced with "paragraph (4)".