Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
第五十九条（自動車重量税の特例に関する経過措置）
The provisions then in force continue to govern the application of the provisions of Article 90-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation with regard to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in the following paragraph) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before January 1, 2024.
令和六年一月一日前に旧租税特別措置法第九十条の十二第一項の規定の適用を受けた検査自動車（租税特別措置法第九十条の十第一項に規定する検査自動車をいう。次項において同じ。）に係る旧租税特別措置法第九十条の十二第五項の規定の適用については、なお従前の例による。
Where, for an inspected motor vehicle that is, among the inspected motor vehicles listed in Article 90-12, paragraph (4), item (i), (a), item (ii) or item (iii), (a) of the New Act on Special Measures Concerning Taxation, one specified by Order of the Ministry of Finance as one whose energy consumption efficiency prescribed in paragraph (1), item (iv), (a), 2. of that Article is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency prescribed in (a), 2. of that item by 75 percent and is equal to or more than the fiscal 2020 standard energy consumption efficiency prescribed in (a), 2. of that item, and to which the provisions of that Article do not apply during the period from May 1, 2025 to April 30, 2026, the issuance, etc. of a motor vehicle inspection certificate prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation is received within that period, the provisions of Articles 90-11 through 90-11-3 of that Act do not apply to the motor vehicle tonnage tax pertaining to that issuance, etc. of a motor vehicle inspection certificate.
新租税特別措置法第九十条の十二第四項第一号イ、第二号又は第三号イに掲げる検査自動車のうち、同条第一項第四号イ（２）に規定するエネルギー消費効率が、同号イ（２）に規定する令和十二年度基準エネルギー消費効率に百分の七十五を乗じて得た数値以上であり、かつ、同号イ（２）に規定する令和二年度基準エネルギー消費効率以上であるものとして財務省令で定めるもので令和七年五月一日から令和八年四月三十日までの間において同条の規定の適用がないものについて当該期間内に租税特別措置法第九十条の十第一項に規定する自動車検査証の交付等を受ける場合には、当該自動車検査証の交付等に係る自動車重量税については、同法第九十条の十一から第九十条の十一の三までの規定は、適用しない。
The provisions of Article 90-12-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax whose statutory payment due date (meaning the statutory payment due date prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes; the same applies hereinafter in this paragraph and the following paragraph) arrives on or after January 1, 2024, and the provisions then in force continue to govern motor vehicle tonnage tax whose statutory payment due date arrived before that date.
新租税特別措置法第九十条の十二の二第四項の規定は、令和六年一月一日以後に法定納期限（国税通則法第二条第八号に規定する法定納期限をいう。以下この項及び次項において同じ。）が到来する自動車重量税について適用し、同日前に法定納期限が到来した自動車重量税については、なお従前の例による。
The provisions of Article 90-12-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax whose statutory payment due date arrives on or after January 1, 2024.
新租税特別措置法第九十条の十二の二第七項の規定は、令和六年一月一日以後に法定納期限が到来する自動車重量税について適用する。
Supplementary Provisions, Article 78Transitional Measures Concerning Penal Provisions
第七十八条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 79Delegation to Cabinet Order
第七十九条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。