# 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-4071-40/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-4071-40/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-4071-40/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4071-40/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-4071-40/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-5 **第一項** 旧法附則第十二条の三第一項に規定する電気を動力源とする自動車又は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に対して課する平成六年度分の自動車税並びに施行日前に取得された同項に規定するメタノール自動車に対して課する同年度分及び平成七年度分の自動車税については、なお従前の例による。 suppl-4071-40/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-5/par-1 With regard to automobile tax for fiscal year 1994 imposed on motor vehicles powered by electricity or motor vehicles that exclusively use combustible natural gas as fuel for internal combustion engines, as prescribed in Article 12-3, paragraph (1) of the Supplementary Provisions of the Former Act, and automobile tax for fiscal years 1994 and 1995 imposed on methanol-powered motor vehicles prescribed in that paragraph that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-17/par-1 --- ## 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-20261027T214204-256, 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