Supplementary Provisions, Article 16Transitional Measures Concerning Automobile Acquisition Tax

①The provisions of Article 32, paragraphs (3) through (5) and paragraph (7) of the Supplementary Provisions of the New Act, the provisions of paragraph (9) of that Article (excluding the part pertaining to a person who has made a notification under Article 16, paragraph (3) of the Road Transport Vehicle Act (Act No. 185 of 1951)), and the provisions of paragraphs (10) and (11) of that Article apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date.

②The provisions then in force continue to govern automobile acquisition tax imposed on the acquisition, before the Effective Date, of a motor vehicle prescribed in Article 32, paragraphs (9) and (10) of the Supplementary Provisions of the Former Act.

③The provisions of Article 32, paragraph (9) of the Supplementary Provisions of the New Act (limited to the part pertaining to a person who has made a notification under Article 16, paragraph (3) of the Road Transport Vehicle Act) apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the date of enforcement of the Act Partially Amending the Road Transport Vehicle Act (Act No. 89 of 2002), and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before that date.