Supplementary Provisions, Article 12
第十二条
The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (referred to as the "2025 New Act" in Article 18, paragraph (1) of the Supplementary Provisions) relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the date of enforcement of the provisions set forth in that item (hereinafter referred to as the "Item 4 Effective Date" in this Article and Article 18 of the Supplementary Provisions), and the provisions then in force continue to govern the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Item 4 Effective Date.
With regard to the application of paragraphs (4) and (5) of the preceding Article on or after the Item 4 Effective Date, the phrase "Article 149, paragraph (4) of the Local Tax Act" in paragraph (4) of that Article is deemed to be replaced with "Article 149, paragraph (5) of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (referred to as the '2025 New Act' in the following paragraph)", the phrase "Article 149, paragraphs (1) through (3) of the New Act" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of that Article", the phrase "Article 157, paragraph (6) of the Local Tax Act" in paragraph (5) of that Article is deemed to be replaced with "Article 157, paragraph (7) of the 2025 New Act", and the phrase "Article 157, paragraphs (1) through (5) of the New Act" in that paragraph is deemed to be replaced with "paragraphs (1) through (6) of that Article".
四号施行日以後における前条第四項及び第五項の規定の適用については、同条第四項中「地方税法第百四十九条第四項」とあるのは「附則第一条第四号に掲げる規定による改正後の地方税法（次項において「七年新法」という。）第百四十九条第五項」と、「新法第百四十九条第一項から第三項まで」とあるのは「同条第一項から第四項まで」と、同条第五項中「地方税法第百五十七条第六項」とあるのは「七年新法第百五十七条第七項」と、「新法第百五十七条第一項から第五項まで」とあるのは「同条第一項から第六項まで」とする。
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)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 1 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the 2025 New Actmachine translation
「七年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 1 of 2023, which come into effect on 1 April 2025.
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 18, paragraph (1)
Item 4 Effective Datemachine translation
「四号施行日」
1 April 2025, the date the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect.
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 18
the 2025 New Actmachine translation
「七年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 1 of 2023, which come into effect on 1 April 2025.
Short name set inSupplementary Provisions, Article 12, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 11, paragraph (5)