# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6)

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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: 第六条 (Supplementary Provisions, Article 6)（自動車税に関する経過措置） — address `suppl-4161-17/art-6`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-6
- 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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### 第六条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-17/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-6</sup>

**第一項**  新法附則第十二条の三第四項及び第六項の規定は、平成十七年度以後の年度分の自動車税について適用し、平成十六年度分までの自動車税については、なお従前の例による。
<sup>suppl-4161-17/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-6/par-1</sup>
The provisions of Article 12-3, paragraphs (4) and (6) of the Supplementary Provisions of the New Act apply to automobile tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern automobile tax for fiscal years up to and including fiscal year 2004.
<sup>machine translation, not official</sup>

**第二項**  新法附則第十二条の三第一項の規定は、平成十七年度以後の年度分の自動車税について適用し、平成十六年度分までの自動車税については、なお従前の例による。
<sup>suppl-4161-17/art-6/par-2 · 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</sup>
The provisions of Article 12-3, paragraph (1) of the Supplementary Provisions of the New Act apply to automobile tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern automobile tax for fiscal years up to and including fiscal year 2004.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4161-17/art-6/par-2: 新法附則第十二条の三第一項 → 地方税法 附則第十二条の三第一項 (Supplementary Provisions, Article 12-3, paragraph (1)), 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

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-4

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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-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-269, 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
