# 地方税法 / Local Tax Act — 第十二条の三 (Supplementary Provisions, Article 12-3)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十二条の三 (Supplementary Provisions, Article 12-3)（自動車税の税率の特例） — address `suppl-3251-226/art-12-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第十二条の三（自動車税の税率の特例） — Special Provisions on the Tax Rate of Automobile Tax
caption: machine translation, not official
suppl-3251-226/art-12-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3
**第一項** 次の各号に掲げる自動車（電気自動車（電気を動力源とする自動車で内燃機関を有しないものをいう。次項第一号及び次条第三項において同じ。）、天然ガス自動車（専ら可燃性天然ガスを内燃機関の燃料として用いる自動車で総務省令で定めるものをいう。次項第二号及び同条第三項において同じ。）、メタノール自動車（専らメタノールを内燃機関の燃料として用いる自動車で総務省令で定めるものをいう。同項において同じ。）、混合メタノール自動車（メタノールとメタノール以外のものとの混合物で総務省令で定めるものを内燃機関の燃料として用いる自動車で総務省令で定めるものをいう。同項において同じ。）及びガソリンを内燃機関の燃料として用いる電力併用自動車（内燃機関を有する自動車で併せて電気その他の総務省令で定めるものを動力源として用いるものであつて、廃エネルギーを回収する機能を備えていることにより大気汚染防止法第二条第十七項に規定する自動車排出ガスの排出の抑制に資するもので総務省令で定めるものをいう。第一号及び次条第三項において同じ。）並びに自家用の乗用車（三輪の小型自動車であるものを除く。同条において同じ。）、第百五十四条第一項第三号イ（１）に規定する一般乗合用バス及び被けん引自動車を除く。）に対する当該各号に定める年度以後の年度分の自動車税に係る同項及び同条第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項第一号イ 七千五百円 八千六百円
八千五百円 九千七百円
九千五百円 一万九百円
一万三千八百円 一万五千八百円
一万五千七百円 一万八千円
一万七千九百円 二万五百円
二万五百円 二万三千五百円
二万三千六百円 二万七千百円
二万七千二百円 三万千二百円
四万七百円 四万六千八百円
第一項第二号イ 六千五百円 七千百円
九千円 九千九百円
一万二千円 一万三千二百円
一万五千円 一万六千五百円
一万八千五百円 二万三百円
二万二千円 二万四千二百円
二万五千五百円 二万八千円
二万九千五百円 三万二千四百円
四千七百円 五千百円
第一項第二号ロ 八千円 八千八百円
一万千五百円 一万二千六百円
一万六千円 一万七千六百円
二万五百円 二万二千五百円
二万五千五百円 二万八千円
三万円 三万三千円
三万五千円 三万八千五百円
四万五百円 四万四千五百円
六千三百円 六千九百円
第一項第二号ハ（１） 七千五百円 八千二百円
一万五千百円 一万六千六百円
第一項第二号ハ（２） 一万二百円 一万千二百円
二万六百円 二万二千六百円
第一項第三号イ（２） 二万六千五百円 二万九千百円
三万二千円 三万五千二百円
三万八千円 四万千八百円
四万四千円 四万八千四百円
五万五百円 五万五千五百円
五万七千円 六万二千七百円
六万四千円 七万四百円
第一項第三号ロ 三万三千円 三万六千三百円
四万千円 四万五千百円
四万九千円 五万三千九百円
五万七千円 六万二千七百円
六万五千五百円 七万二千円
七万四千円 八万千四百円
八万三千円 九万千三百円
第一項第四号 四千五百円 五千百円
六千円 六千九百円
第二項第一号 三千七百円 四千百円
四千七百円 五千二百円
六千三百円 六千九百円
第二項第二号 五千二百円 五千七百円
六千三百円 六千九百円
八千円 八千八百円
suppl-3251-226/art-12-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-1
With regard to the application of Article 154, paragraphs (1) and (2) to automobile tax for the fiscal years on or after the fiscal year specified in each of the following items for the motor vehicles listed in those items (excluding electric vehicles (meaning motor vehicles powered by electricity that have no internal combustion engine; the same applies in item (i) of the following paragraph and paragraph (3) of the following Article), natural gas vehicles (meaning motor vehicles specified by Order of the Ministry of Internal Affairs and Communications that use only combustible natural gas as fuel for internal combustion engines; the same applies in item (ii) of the following paragraph and paragraph (3) of that Article), methanol vehicles (meaning motor vehicles specified by Order of the Ministry of Internal Affairs and Communications that use only methanol as fuel for internal combustion engines; the same applies in that paragraph), mixed methanol vehicles (meaning motor vehicles specified by Order of the Ministry of Internal Affairs and Communications that use as fuel for internal combustion engines a mixture of methanol and something other than methanol specified by Order of the Ministry of Internal Affairs and Communications; the same applies in that paragraph) and hybrid electric vehicles that use gasoline as fuel for internal combustion engines (meaning motor vehicles that have an internal combustion engine and also use electricity or something else specified by Order of the Ministry of Internal Affairs and Communications as a power source, and that are specified by Order of the Ministry of Internal Affairs and Communications as contributing to the suppression of emissions of motor vehicle exhaust gas prescribed in Article 2, paragraph (17) of the Air Pollution Control Act by being equipped with a function of recovering waste energy; the same applies in item (i) and in paragraph (3) of the following Article), as well as passenger cars for private use (excluding those that are three-wheeled small-sized motor vehicles; the same applies in that Article), buses for general passenger transport prescribed in Article 154, paragraph (1), item (iii), (a), (1), and towed motor vehicles), the words listed in the middle column of the following table in the provisions of Article 154 listed in the left-hand column of that table are deemed to be replaced with the words listed in the right-hand column of that table, respectively.
paragraph (1), item (i), (a) 7,500 yen 8,600 yen
8,500 yen 9,700 yen
9,500 yen 10,900 yen
13,800 yen 15,800 yen
15,700 yen 18,000 yen
17,900 yen 20,500 yen
20,500 yen 23,500 yen
23,600 yen 27,100 yen
27,200 yen 31,200 yen
40,700 yen 46,800 yen
paragraph (1), item (ii), (a) 6,500 yen 7,100 yen
9,000 yen 9,900 yen
12,000 yen 13,200 yen
15,000 yen 16,500 yen
18,500 yen 20,300 yen
22,000 yen 24,200 yen
25,500 yen 28,000 yen
29,500 yen 32,400 yen
4,700 yen 5,100 yen
paragraph (1), item (ii), (b) 8,000 yen 8,800 yen
11,500 yen 12,600 yen
16,000 yen 17,600 yen
20,500 yen 22,500 yen
25,500 yen 28,000 yen
30,000 yen 33,000 yen
35,000 yen 38,500 yen
40,500 yen 44,500 yen
6,300 yen 6,900 yen
paragraph (1), item (ii), (c), (1) 7,500 yen 8,200 yen
15,100 yen 16,600 yen
paragraph (1), item (ii), (c), (2) 10,200 yen 11,200 yen
20,600 yen 22,600 yen
paragraph (1), item (iii), (a), (2) 26,500 yen 29,100 yen
32,000 yen 35,200 yen
38,000 yen 41,800 yen
44,000 yen 48,400 yen
50,500 yen 55,500 yen
57,000 yen 62,700 yen
64,000 yen 70,400 yen
paragraph (1), item (iii), (b) 33,000 yen 36,300 yen
41,000 yen 45,100 yen
49,000 yen 53,900 yen
57,000 yen 62,700 yen
65,500 yen 72,000 yen
74,000 yen 81,400 yen
83,000 yen 91,300 yen
paragraph (1), item (iv) 4,500 yen 5,100 yen
6,000 yen 6,900 yen
paragraph (2), item (i) 3,700 yen 4,100 yen
4,700 yen 5,200 yen
6,300 yen 6,900 yen
paragraph (2), item (ii) 5,200 yen 5,700 yen
6,300 yen 6,900 yen
8,000 yen 8,800 yen
machine translation, not official
**一** ガソリン自動車（ガソリンを内燃機関の燃料として用いる自動車をいう。第三項第一号において同じ。）又は石油ガス自動車（液化石油ガスを内燃機関の燃料として用いる自動車をいい、充電機能付電力併用自動車（電力併用自動車のうち、動力源として用いる電気を外部から充電する機能を備えているもので総務省令で定めるものをいう。次号、次項第三号及び第三項第一号において同じ。）に該当するものを除く。同項第二号において同じ。）で平成二十七年三月三十一日までに最初の道路運送車両法第七条第一項に規定する新規登録（以下この条及び次条第一項において「初回新規登録」という。）を受けたもの 初回新規登録を受けた日から起算して十四年を経過した日の属する年度
suppl-3251-226/art-12-3/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-1/item-1
gasoline vehicles (meaning motor vehicles that use gasoline as fuel for internal combustion engines; the same applies in paragraph (3), item (i)) or petroleum gas vehicles (meaning motor vehicles that use liquefied petroleum gas as fuel for internal combustion engines, excluding those falling under plug-in hybrid vehicles (meaning, among hybrid electric vehicles, those equipped with a function of charging from outside the electricity used as a power source, as specified by Order of the Ministry of Internal Affairs and Communications; the same applies in the following item, paragraph (2), item (iii) and paragraph (3), item (i)); the same applies in paragraph (3), item (ii)) that received, on or before March 31, 2015, the first new registration prescribed in Article 7, paragraph (1) of the Road Transport Vehicle Act (hereinafter in this Article and paragraph (1) of the following Article referred to as "first new registration"): the fiscal year that includes the day on which 14 years have elapsed counting from the day of the first new registration;
machine translation, not official
**二** 軽油自動車（軽油を内燃機関の燃料として用いる自動車をいい、充電機能付電力併用自動車に該当するものを除く。第三項第三号において同じ。）その他の前号に掲げる自動車以外の自動車で平成二十九年三月三十一日までに初回新規登録を受けたもの 初回新規登録を受けた日から起算して十二年を経過した日の属する年度
suppl-3251-226/art-12-3/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-1/item-2
light oil motor vehicles (meaning motor vehicles that use light oil as fuel for internal combustion engines, excluding those falling under plug-in hybrid vehicles; the same applies in paragraph (3), item (iii)) and other motor vehicles, other than those listed in the preceding item, that received the first new registration on or before March 31, 2017: the fiscal year that includes the day on which 12 years have elapsed counting from the day of the first new registration.
machine translation, not official
**第二項** 次に掲げる自動車に対する第百五十四条第一項及び第二項の規定の適用については、当該自動車が令和七年四月一日から令和十年三月三十一日までの間に初回新規登録を受けた場合には、当該初回新規登録を受けた日の属する年度の翌年度分の自動車税に限り、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項第一号イ 七千五百円 二千円
八千五百円 二千五百円
九千五百円 二千五百円
一万三千八百円 三千五百円
一万五千七百円 四千円
一万七千九百円 四千五百円
二万五百円 五千五百円
二万三千六百円 六千円
二万七千二百円 七千円
四万七百円 一万五百円
第一項第一号ロ 二万五千円 六千五百円
三万五百円 八千円
三万六千円 九千円
四万三千五百円 一万千円
五万円 一万二千五百円
五万七千円 一万四千五百円
六万五千五百円 一万六千五百円
七万五千五百円 一万九千円
八万七千円 二万二千円
十一万円 二万七千五百円
第一項第二号イ 六千五百円 二千円
九千円 二千五百円
一万二千円 三千円
一万五千円 四千円
一万八千五百円 五千円
二万二千円 五千五百円
二万五千五百円 六千五百円
二万九千五百円 七千五百円
四千七百円 千二百円
第一項第二号ロ 八千円 二千円
一万千五百円 三千円
一万六千円 四千円
二万五百円 五千五百円
二万五千五百円 六千五百円
三万円 七千五百円
三万五千円 九千円
四万五百円 一万五百円
六千三百円 千六百円
第一項第二号ハ（１） 七千五百円 二千円
一万五千百円 四千円
第一項第二号ハ（２） 一万二百円 三千円
二万六百円 五千五百円
第一項第三号イ（１） 一万二千円 三千円
一万四千五百円 四千円
一万七千五百円 四千五百円
二万円 五千円
二万二千五百円 六千円
二万五千五百円 六千五百円
二万九千円 七千五百円
第一項第三号イ（２） 二万六千五百円 七千円
三万二千円 八千円
三万八千円 九千五百円
四万四千円 一万千円
五万五百円 一万三千円
五万七千円 一万四千五百円
六万四千円 一万六千円
第一項第三号ロ 三万三千円 八千五百円
四万千円 一万五百円
四万九千円 一万二千五百円
五万七千円 一万四千五百円
六万五千五百円 一万六千五百円
七万四千円 一万八千五百円
八万三千円 二万千円
第一項第四号 四千五百円 千五百円
六千円 千五百円
第二項第一号 三千七百円 千円
四千七百円 千二百円
六千三百円 千六百円
第二項第二号 五千二百円 千三百円
六千三百円 千六百円
八千円 二千円
suppl-3251-226/art-12-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-2
With regard to the application of Article 154, paragraphs (1) and (2) to the following motor vehicles, where the motor vehicle has received its first new registration during the period from April 1, 2025 to March 31, 2028, only for the automobile tax for the fiscal year following the fiscal year that includes the day of that first new registration, the words listed in the middle column of the following table in the provisions of Article 154 listed in the left-hand column of that table are deemed to be replaced with the words listed in the right-hand column of that table, respectively.
paragraph (1), item (i), (a) 7,500 yen 2,000 yen
8,500 yen 2,500 yen
9,500 yen 2,500 yen
13,800 yen 3,500 yen
15,700 yen 4,000 yen
17,900 yen 4,500 yen
20,500 yen 5,500 yen
23,600 yen 6,000 yen
27,200 yen 7,000 yen
40,700 yen 10,500 yen
paragraph (1), item (i), (b) 25,000 yen 6,500 yen
30,500 yen 8,000 yen
36,000 yen 9,000 yen
43,500 yen 11,000 yen
50,000 yen 12,500 yen
57,000 yen 14,500 yen
65,500 yen 16,500 yen
75,500 yen 19,000 yen
87,000 yen 22,000 yen
110,000 yen 27,500 yen
paragraph (1), item (ii), (a) 6,500 yen 2,000 yen
9,000 yen 2,500 yen
12,000 yen 3,000 yen
15,000 yen 4,000 yen
18,500 yen 5,000 yen
22,000 yen 5,500 yen
25,500 yen 6,500 yen
29,500 yen 7,500 yen
4,700 yen 1,200 yen
paragraph (1), item (ii), (b) 8,000 yen 2,000 yen
11,500 yen 3,000 yen
16,000 yen 4,000 yen
20,500 yen 5,500 yen
25,500 yen 6,500 yen
30,000 yen 7,500 yen
35,000 yen 9,000 yen
40,500 yen 10,500 yen
6,300 yen 1,600 yen
paragraph (1), item (ii), (c), (1) 7,500 yen 2,000 yen
15,100 yen 4,000 yen
paragraph (1), item (ii), (c), (2) 10,200 yen 3,000 yen
20,600 yen 5,500 yen
paragraph (1), item (iii), (a), (1) 12,000 yen 3,000 yen
14,500 yen 4,000 yen
17,500 yen 4,500 yen
20,000 yen 5,000 yen
22,500 yen 6,000 yen
25,500 yen 6,500 yen
29,000 yen 7,500 yen
paragraph (1), item (iii), (a), (2) 26,500 yen 7,000 yen
32,000 yen 8,000 yen
38,000 yen 9,500 yen
44,000 yen 11,000 yen
50,500 yen 13,000 yen
57,000 yen 14,500 yen
64,000 yen 16,000 yen
paragraph (1), item (iii), (b) 33,000 yen 8,500 yen
41,000 yen 10,500 yen
49,000 yen 12,500 yen
57,000 yen 14,500 yen
65,500 yen 16,500 yen
74,000 yen 18,500 yen
83,000 yen 21,000 yen
paragraph (1), item (iv) 4,500 yen 1,500 yen
6,000 yen 1,500 yen
paragraph (2), item (i) 3,700 yen 1,000 yen
4,700 yen 1,200 yen
6,300 yen 1,600 yen
paragraph (2), item (ii) 5,200 yen 1,300 yen
6,300 yen 1,600 yen
8,000 yen 2,000 yen
machine translation, not official
**一** 電気自動車
suppl-3251-226/art-12-3/par-2/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-2/item-1
electric vehicles;
machine translation, not official
**二** 天然ガス自動車のうち、道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた自動車排出ガスに係る保安上又は公害防止その他の環境保全上の技術基準（以下この号及び次項各号において「排出ガス保安基準」という。）で総務省令で定めるものに適合するもの又は同条第一項の規定により平成二十一年十月一日（同法第四十条第三号に規定する車両総重量が三・五トンを超え十二トン以下の天然ガス自動車にあつては、平成二十二年十月一日）以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるもの（以下この号において「平成二十一年天然ガス車基準」という。）に適合し、かつ、窒素酸化物の排出量が平成二十一年天然ガス車基準に定める窒素酸化物の値の十分の九を超えないもので総務省令で定めるもの
suppl-3251-226/art-12-3/par-2/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-2/item-2
among natural gas vehicles, those that conform to the technical standards for safety or for the prevention of pollution or other environmental conservation relating to motor vehicle exhaust gas (hereinafter in this item and each item of the following paragraph referred to as "exhaust gas safety standards") specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or those that conform to the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to paragraph (1) of that Article as to be applied on or after October 1, 2009 (October 1, 2010 for a natural gas vehicle whose gross vehicle weight prescribed in Article 40, item (iii) of that Act exceeds 3.5 tons and is 12 tons or less) (hereinafter in this item referred to as the "2009 natural gas vehicle standards") and whose nitrogen oxides emissions do not exceed 9/10 of the value for nitrogen oxides set by the 2009 natural gas vehicle standards, and that are specified by Order of the Ministry of Internal Affairs and Communications;
machine translation, not official
**三** 充電機能付電力併用自動車
suppl-3251-226/art-12-3/par-2/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-2/item-3
plug-in hybrid vehicles.
machine translation, not official
**第三項** 次に掲げる自動車のうち、営業用の乗用車に対する第百五十四条第一項の規定の適用については、当該営業用の乗用車が令和七年四月一日から令和八年三月三十一日までの間に初回新規登録を受けた場合には、令和八年度分の自動車税に限り、前項の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
suppl-3251-226/art-12-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3
With regard to the application of Article 154, paragraph (1) to passenger cars for commercial use among the following motor vehicles, where those passenger cars for commercial use received first new registration during the period from April 1, 2025 through March 31, 2026, solely for automobile tax for fiscal 2026, the words set out in the middle column of the table in the preceding paragraph in the provisions of that Article set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively.
machine translation, not official
**一** ガソリン自動車（充電機能付電力併用自動車に該当するものを除く。）のうち、窒素酸化物の排出量が道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるものに定める窒素酸化物の値の二分の一を超えないもの又は窒素酸化物の排出量が同項の規定により平成十七年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるものに定める窒素酸化物の値の四分の一を超えないものであつて、エネルギーの使用の合理化及び非化石エネルギーへの転換等に関する法律第百五十一条第一号イに規定するエネルギー消費効率（以下この項及び附則第十二条の五第一項において「エネルギー消費効率」という。）が同法第百四十九条第一項の規定により定められるエネルギー消費機器等製造事業者等の判断の基準となるべき事項を勘案して総務省令で定めるエネルギー消費効率（以下この号において「基準エネルギー消費効率」という。）であつて令和十二年度以降の各年度において適用されるべきものとして定められたもの（次号及び第三号において「令和十二年度基準エネルギー消費効率」という。）に百分の九十を乗じて得た数値以上かつ基準エネルギー消費効率であつて令和二年度以降の各年度において適用されるべきものとして定められたもの（次号及び第三号において「令和二年度基準エネルギー消費効率」という。）以上のもので総務省令で定めるもの
suppl-3251-226/art-12-3/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3/item-1
gasoline vehicles (excluding those that fall under plug-in hybrid vehicles) whose nitrogen oxides emissions do not exceed 1/2 of the value for nitrogen oxides set by the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or whose nitrogen oxides emissions do not exceed 1/4 of the value for nitrogen oxides set by the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to that paragraph as to be applied on or after October 1, 2005, and whose energy consumption efficiency prescribed in Article 151, item (i), (a) of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy (hereinafter in this paragraph and Article 12-5, paragraph (1) of the Supplementary Provisions referred to as "energy consumption efficiency") is the number obtained by multiplying 90/100 by the fiscal 2030 standard energy consumption efficiency (meaning the energy consumption efficiency specified by Order of the Ministry of Internal Affairs and Communications in consideration of the matters to serve as the criteria for judgment of manufacturers of energy-consuming equipment, etc. established pursuant to Article 149, paragraph (1) of that Act (hereinafter in this item referred to as the "benchmark energy consumption efficiency") that has been established as to be applied in each fiscal year from fiscal 2030 onward; referred to in the following item and item (iii) as the "fiscal 2030 standard energy consumption efficiency") or more and is the benchmark energy consumption efficiency that has been established as to be applied in each fiscal year from fiscal 2020 onward (referred to in the following item and item (iii) as the "fiscal 2020 standard energy consumption efficiency") or more, and that are specified by Order of the Ministry of Internal Affairs and Communications;
machine translation, not official
**二** 石油ガス自動車のうち、窒素酸化物の排出量が道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるものに定める窒素酸化物の値の二分の一を超えないもの又は窒素酸化物の排出量が同項の規定により平成十七年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるものに定める窒素酸化物の値の四分の一を超えないものであつて、エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の九十を乗じて得た数値以上かつ令和二年度基準エネルギー消費効率以上のもので総務省令で定めるもの
suppl-3251-226/art-12-3/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3/item-2
petroleum gas motor vehicles whose nitrogen oxides emissions do not exceed 1/2 of the value for nitrogen oxides set by the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or whose nitrogen oxides emissions do not exceed 1/4 of the value for nitrogen oxides set by the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to that paragraph as to be applied on or after October 1, 2005, and whose energy consumption efficiency is the number obtained by multiplying 90/100 by the fiscal 2030 standard energy consumption efficiency or more and is the fiscal 2020 standard energy consumption efficiency or more, and that are specified by Order of the Ministry of Internal Affairs and Communications;
machine translation, not official
**三** 軽油自動車のうち、道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるもの又は同項の規定により平成二十一年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるものに適合するものであつて、エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の九十を乗じて得た数値以上かつ令和二年度基準エネルギー消費効率以上のもので総務省令で定めるもの
suppl-3251-226/art-12-3/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3/item-3
light oil motor vehicles that conform to the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or to the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to that paragraph as to be applied on or after October 1, 2009, and whose energy consumption efficiency is the number obtained by multiplying 90/100 by the fiscal 2030 standard energy consumption efficiency or more and is the fiscal 2020 standard energy consumption efficiency or more, and that are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
---
## Cites
- suppl-3251-226/art-12-3/par-1: 次項第一号 → 地方税法 附則第十二条の三第二項第一号 (Supplementary Provisions, Article 12-3, paragraph (2), item (i)), suppl-3251-226/art-12-3/par-2/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-2/item-1
- suppl-3251-226/art-12-3/par-1: 次条第三項 → 地方税法 附則第十二条の四第三項 (Supplementary Provisions, Article 12-4, paragraph (3)), suppl-3251-226/art-12-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-3
- suppl-3251-226/art-12-3/par-1: 次項第二号 → 地方税法 附則第十二条の三第二項第二号 (Supplementary Provisions, Article 12-3, paragraph (2), item (ii)), suppl-3251-226/art-12-3/par-2/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-2/item-2
- suppl-3251-226/art-12-3/par-1: 大気汚染防止法第二条第十七項 → e-Gov law 343AC0000000097, 第二条第十七項 (Article 2, paragraph (17)), art-2/par-17 — not held in this collection
- suppl-3251-226/art-12-3/par-1: 第一号 → 地方税法 附則第十二条の三第一項第一号 (Supplementary Provisions, Article 12-3, paragraph (1), item (i)), suppl-3251-226/art-12-3/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-1/item-1
- suppl-3251-226/art-12-3/par-1: 同条 → 地方税法 附則第十二条の四 (Supplementary Provisions, Article 12-4), suppl-3251-226/art-12-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4
- suppl-3251-226/art-12-3/par-1/item-1: 第三項第一号 → 地方税法 附則第十二条の三第三項第一号 (Supplementary Provisions, Article 12-3, paragraph (3), item (i)), suppl-3251-226/art-12-3/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3/item-1
- suppl-3251-226/art-12-3/par-1/item-1: 次号 → 地方税法 附則第十二条の三第一項第二号 (Supplementary Provisions, Article 12-3, paragraph (1), item (ii)), suppl-3251-226/art-12-3/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-1/item-2
- suppl-3251-226/art-12-3/par-1/item-1: 次項第三号 → 地方税法 附則第十二条の三第二項第三号 (Supplementary Provisions, Article 12-3, paragraph (2), item (iii)), suppl-3251-226/art-12-3/par-2/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-2/item-3
- suppl-3251-226/art-12-3/par-1/item-1: 同項第二号 → 地方税法 附則第十二条の三第三項第二号 (Supplementary Provisions, Article 12-3, paragraph (3), item (ii)), suppl-3251-226/art-12-3/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3/item-2
- suppl-3251-226/art-12-3/par-1/item-1: 道路運送車両法第七条第一項 → 道路運送車両法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/road-transport-vehicle-act/art-7/par-1 · https://japanlaw.org/l/326AC0000000185/art-7/par-1
- suppl-3251-226/art-12-3/par-1/item-1: この条 → 地方税法 附則第十二条の三 (Supplementary Provisions, Article 12-3), suppl-3251-226/art-12-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3
- suppl-3251-226/art-12-3/par-1/item-1: 次条第一項 → 地方税法 附則第十二条の四第一項 (Supplementary Provisions, Article 12-4, paragraph (1)), suppl-3251-226/art-12-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1
- suppl-3251-226/art-12-3/par-1/item-2: 第三項第三号 → 地方税法 附則第十二条の三第三項第三号 (Supplementary Provisions, Article 12-3, paragraph (3), item (iii)), suppl-3251-226/art-12-3/par-3/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3/item-3
- suppl-3251-226/art-12-3/par-1/item-2: 前号 → 地方税法 附則第十二条の三第一項第一号 (Supplementary Provisions, Article 12-3, paragraph (1), item (i)), suppl-3251-226/art-12-3/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-1/item-1
- suppl-3251-226/art-12-3/par-2/item-2: 道路運送車両法第四十一条第一項 → 道路運送車両法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/road-transport-vehicle-act/art-41/par-1 · https://japanlaw.org/l/326AC0000000185/art-41/par-1
- suppl-3251-226/art-12-3/par-2/item-2: この号 → 地方税法 附則第十二条の三第二項第二号 (Supplementary Provisions, Article 12-3, paragraph (2), item (ii)), suppl-3251-226/art-12-3/par-2/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-2/item-2
- suppl-3251-226/art-12-3/par-2/item-2: 次項 → 地方税法 附則第十二条の三第三項 (Supplementary Provisions, Article 12-3, paragraph (3)), suppl-3251-226/art-12-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3
- suppl-3251-226/art-12-3/par-2/item-2: 同法第四十条第三号 → 道路運送車両法 第四十条第一項第三号 (Article 40, paragraph (1), item (iii)), art-40/par-1/item-3 — https://japanlaw.org/en/road-transport-vehicle-act/art-40/par-1/item-3 · https://japanlaw.org/l/326AC0000000185/art-40/par-1/item-3
- suppl-3251-226/art-12-3/par-3: 前項 → 地方税法 附則第十二条の三第二項 (Supplementary Provisions, Article 12-3, paragraph (2)), suppl-3251-226/art-12-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-2
- suppl-3251-226/art-12-3/par-3/item-1: 道路運送車両法第四十一条第一項 → 道路運送車両法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/road-transport-vehicle-act/art-41/par-1 · https://japanlaw.org/l/326AC0000000185/art-41/par-1
- suppl-3251-226/art-12-3/par-3/item-1: この項 → 地方税法 附則第十二条の三第三項 (Supplementary Provisions, Article 12-3, paragraph (3)), suppl-3251-226/art-12-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3
- suppl-3251-226/art-12-3/par-3/item-1: 附則第十二条の五第一項 → 地方税法 附則第十二条の五第一項 (Supplementary Provisions, Article 12-5, paragraph (1)), suppl-3251-226/art-12-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-1
- suppl-3251-226/art-12-3/par-3/item-1: この号 → 地方税法 附則第十二条の三第三項第一号 (Supplementary Provisions, Article 12-3, paragraph (3), item (i)), suppl-3251-226/art-12-3/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3/item-1
- suppl-3251-226/art-12-3/par-3/item-1: 次号 → 地方税法 附則第十二条の三第三項第二号 (Supplementary Provisions, Article 12-3, paragraph (3), item (ii)), suppl-3251-226/art-12-3/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3/item-2
- suppl-3251-226/art-12-3/par-3/item-1: 第三号 → 地方税法 附則第十二条の三第三項第三号 (Supplementary Provisions, Article 12-3, paragraph (3), item (iii)), suppl-3251-226/art-12-3/par-3/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3/item-3
- suppl-3251-226/art-12-3/par-3/item-2: 道路運送車両法第四十一条第一項 → 道路運送車両法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/road-transport-vehicle-act/art-41/par-1 · https://japanlaw.org/l/326AC0000000185/art-41/par-1
- suppl-3251-226/art-12-3/par-3/item-3: 道路運送車両法第四十一条第一項 → 道路運送車両法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/road-transport-vehicle-act/art-41/par-1 · https://japanlaw.org/l/326AC0000000185/art-41/par-1
## Cited by
22 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1
- 地方税法 附則第十二条の三第一項（自動車税の税率の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-1
- 地方税法 附則第十二条の三第一項第一号（自動車税の税率の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-1/item-1
- 地方税法 附則第十二条の三第一項第二号（自動車税の税率の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-1/item-2
- 地方税法 附則第十二条の三第二項第二号（自動車税の税率の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-2/item-2
- 地方税法 附則第十二条の三第三項（自動車税の税率の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3
- 地方税法 附則第十二条の三第三項第一号（自動車税の税率の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3/item-1
- 地方税法 附則第十二条の四第三項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-3
- 地方税法 附則第十二条の五第一項（自動車税の賦課徴収の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-1
- 地方税法 附則第八条第一項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-8/par-1
- 地方税法 附則第八条第二項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-8/par-2
- 地方税法 附則第十六条第一項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-16/par-1
- 地方税法 附則第六条第一項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-6/par-1
- 地方税法 附則第六条第二項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-6/par-2
- 地方税法 附則第五条第一項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-1
- 地方税法 附則第五条第二項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-2
- 地方税法 附則第五条第一項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-5/par-1
- 地方税法 附則第九条第一項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-9/par-1
- 地方税法 附則第六条第二項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-6/par-2
- 地方税法 附則第九条第一項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-9/par-1
- 地方税法 附則第六条第一項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-6/par-1
- 地方税法 附則第十一条第七項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-7
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-246, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-201, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-201, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27