Supplementary Provisions, Article 11

①Except as otherwise provided, the provisions of the Local Tax Act as Amended in October 2019 relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax imposed on motor vehicles acquired on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions.

②The first review conducted under Article 149, paragraph (3) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 149, paragraph (1) or (2) of the Local Tax Act applies on or after April 1, 2021.

③The first review conducted under Article 157, paragraph (5) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 157, paragraphs (1) through (4) of the Local Tax Act apply on or after April 1, 2021.

④The provisions of the Local Tax Act as Amended in October 2019 relating to the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed on persons for whom tax liability arises on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions and to the type-based levy of automobile tax for fiscal year 2020 and thereafter.