Supplementary Provisions, Article 12Transitional Measures Concerning Automobile Acquisition Tax
第十二条（自動車取得税に関する経過措置）
Except as provided for in the following paragraph, the provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date.
The provisions of Article 699-32, paragraph (2) of the New Act apply to grants to be distributed under that paragraph for fiscal year 2009 and thereafter, and the provisions then in force continue to govern grants distributed under Article 699-32, paragraph (2) of the Former Act up to and including fiscal year 2008.
新法第六百九十九条の三十二第二項の規定は、平成二十一年度以後に同項の規定により交付すべき交付金について適用し、平成二十年度分までの旧法第六百九十九条の三十二第二項の規定により交付する交付金については、なお従前の例による。
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 Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 21 of 2008 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 21 of 2008.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 21 of 2008, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (2)