# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第五条 (Supplementary Provisions, Article 5)（自動車税に関する経過措置） — address `suppl-4051-4/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5 - 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. --- ### 第五条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-4051-4/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5 **第一項** 別段の定めがあるものを除き、新法附則第十二条の三の規定は、平成五年度以後の年度分の自動車税について適用し、平成四年度分までの自動車税については、なお従前の例による。 suppl-4051-4/art-5/par-1 · 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 Except as otherwise specially provided, the provisions of Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal years beginning with fiscal year 1993, and with regard to automobile tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern. machine translation, not official **第二項** 第一条の規定による改正前の地方税法（以下この条において「改正前の地方税法」という。）附則第十二条の三第三項に規定する昭和六十三年規制適合車等（附則第一条第二号に掲げる規定の施行の日前に取得されたもの又は同項に規定する昭和五十四年規制適合車につき同日前に抹消登録を受けた者が、当該自動車に代わるものとして同日以後に取得したものに限り、新法附則第十二条の三第三項の規定の適用を受けるものを除く。）に対して課する平成五年度分の自動車税については、なお従前の例による。 suppl-4051-4/art-5/par-2 · 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 With regard to automobile tax for fiscal year 1993 imposed on vehicles complying with the 1988 regulations, etc. prescribed in Article 12-3, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Pre-amendment Local Tax Act" in this Article) (limited to those acquired before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or those acquired on or after that date by a person who received deregistration before that date for a vehicle complying with the 1979 regulations prescribed in that paragraph, as a replacement for that motor vehicle, and excluding those to which the provisions of Article 12-3, paragraph (3) of the Supplementary Provisions of the New Act apply), the provisions then in force continue to govern. machine translation, not official **第三項** 改正前の地方税法附則第十二条の三第五項に規定する平成元年規制適合車等（附則第一条第二号に掲げる規定の施行の日前に取得されたもの又は同項の昭和五十四年規制適合車につき同日前に抹消登録を受けた者が、当該自動車に代わるものとして同日以後に取得したものに限り、新法附則第十二条の三第五項の規定の適用を受けるものを除く。）に対して課する平成五年度分の自動車税については、なお従前の例による。 suppl-4051-4/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-3 With regard to automobile tax for fiscal year 1993 imposed on vehicles complying with the 1989 regulations, etc. prescribed in Article 12-3, paragraph (5) of the Supplementary Provisions of the Pre-amendment Local Tax Act (limited to those acquired before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or those acquired on or after that date by a person who received deregistration before that date for a vehicle complying with the 1979 regulations referred to in that paragraph, as a replacement for that motor vehicle, and excluding those to which the provisions of Article 12-3, paragraph (5) of the Supplementary Provisions of the New Act apply), the provisions then in force continue to govern. machine translation, not official **第四項** 改正前の地方税法附則第十二条の三第七項に規定する平成二年規制適合車（附則第一条第二号に掲げる規定の施行の日前に取得されたもの又は同項の昭和五十四年規制適合車につき同日前に抹消登録を受けた者が、当該自動車に代わるものとして同日以後に取得したものに限り、新法附則第十二条の三第七項の規定の適用を受けるものを除く。）に対して課する平成五年度分の自動車税については、なお従前の例による。 suppl-4051-4/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-4 With regard to automobile tax for fiscal year 1993 imposed on vehicles complying with the 1990 regulations prescribed in Article 12-3, paragraph (7) of the Supplementary Provisions of the Pre-amendment Local Tax Act (limited to those acquired before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or those acquired on or after that date by a person who received deregistration before that date for a vehicle complying with the 1979 regulations referred to in that paragraph, as a replacement for that motor vehicle, and excluding those to which the provisions of Article 12-3, paragraph (7) of the Supplementary Provisions of the New Act apply), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4051-4/art-5/par-1: 新法附則第十二条の三 → 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-4051-4/art-5/par-2: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4051-4/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5 - suppl-4051-4/art-5/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4051-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2 - suppl-4051-4/art-5/par-2: 新法附則第十二条の三第三項 → 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-4051-4/art-5/par-3: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4051-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2 - suppl-4051-4/art-5/par-4: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4051-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2 - 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 --- ## 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-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-253, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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