Supplementary Provisions, Article 5Transitional Measures Concerning Automobile Acquisition Tax
第五条（自動車取得税に関する経過措置）
Except as otherwise provided, the 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.
With regard to automobile acquisition tax imposed on the acquisition of a replacement motor vehicle prescribed in Article 52, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
旧法附則第五十二条第二項に規定する代替自動車の取得に対して課する自動車取得税については、なお従前の例による。
With regard to automobile acquisition tax imposed on the acquisition of another motor vehicle prescribed in Article 52, paragraph (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
旧法附則第五十二条第三項に規定する他の自動車の取得に対して課する自動車取得税については、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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 17 of 2012.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 17 of 2012, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 17 of 2012 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)