Supplementary Provisions, Article 5Transitional Measures Concerning Automobile Acquisition Tax

①The provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern.

②In the application of Article 32, paragraph (5) of the Supplementary Provisions of the New Act to cases where the acquisition of a specified motor vehicle prescribed in that paragraph is made during the period from the Effective Date to August 31, 2007, the phrase "specified motor vehicles with a gross vehicle weight exceeding 3.5 tons that satisfy all of the following and are specified by Order of the Ministry of Internal Affairs and Communications" in item (ii) of that paragraph is deemed to be replaced with "specified motor vehicles with a gross vehicle weight exceeding 3.5 tons".