Supplementary Provisions, Article 3Transitional Measures Concerning Automobile Tax
第三条(自動車税に関する経過措置)
The provisions of Article 54 of the Supplementary Provisions of the Local Tax Act as amended apply to automobile tax to be imposed on motor vehicles prescribed in Article 145, paragraph (1) of that Act that are acquired on or after March 11, 2011.
改正後の附則第五十四条の規定は、平成二十三年三月十一日以後に取得された第百四十五条第一項に規定する自動車に対して課すべき自動車税について適用する。
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)