Supplementary Provisions, Article 15Transitional Measures Concerning Light Motor Vehicle Tax
第十五条（軽自動車税に関する経過措置）
The provisions of the New Act relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Effective Date, and the provisions then in force continue to govern the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Effective Date.
The provisions of the New Act relating to the type-based levy of light motor vehicle tax apply from the type-based levy of light motor vehicle tax for fiscal year 2021, and the provisions then in force continue to govern the type-based levy of light motor vehicle tax up to fiscal year 2020.
新法の規定中軽自動車税の種別割に関する部分は、令和三年度以後の年度分の軽自動車税の種別割について適用し、令和二年度分までの軽自動車税の種別割については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 7 of 2021, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)