Supplementary Provisions, Article 11
第十一条
With regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions, the provisions then in force continue to govern.
附則第一条第五号の四に掲げる規定の施行の日前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)