# 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-4191-4/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)（自動車取得税に関する経過措置） — address `suppl-4191-4/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-4191-4/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4191-4/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（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax caption: machine translation, not official suppl-4191-4/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-5 **第一項** 新法の規定中自動車取得税に関する部分は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。 suppl-4191-4/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-5/par-1 The provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第三十二条第五項に規定する特定自動車の取得が施行日から平成十九年八月三十一日までの間に行われる場合における同項の規定の適用については、同項第二号中「車両総重量が三・五トンを超える特定自動車のうち、次のいずれにも該当するもので総務省令で定めるもの」とあるのは、「車両総重量が三・五トンを超える特定自動車」とする。 suppl-4191-4/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-5/par-2 In the application of Article 32, paragraph (5) of the Supplementary Provisions of the New Act to cases where the acquisition of a specified motor vehicle prescribed in that paragraph is made during the period from the Effective Date to August 31, 2007, the phrase "specified motor vehicles with a gross vehicle weight exceeding 3.5 tons that satisfy all of the following and are specified by Order of the Ministry of Internal Affairs and Communications" in item (ii) of that paragraph is deemed to be replaced with "specified motor vehicles with a gross vehicle weight exceeding 3.5 tons". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-14/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-20261027T214204-275, 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