Supplementary Provisions, Article 5Transitional Measures Concerning Automobile Tax
第五条（自動車税に関する経過措置）
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.
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 Article 1 of Act No. 4 of 1993.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Pre-amendment Local Tax Actmachine translation
「改正前の地方税法」
This Act as it stood before Article 1 of Act No. 4 of 1993 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (2)· applies only in this article