# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4231-30. 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: 附　則 (Supplementary Provisions) — address `suppl-4231-30` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4231-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-30 - 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. --- ## 附　則 平成二三年四月二七日法律第三〇号 suppl-4231-30 · https://japanlaw.org/en/local-tax-act/suppl-4231-30 · https://japanlaw.org/l/325AC0000000226/suppl-4231-30 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4231-30/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則に十六条を加える改正規定（附則第四十五条に係る部分に限る。）は、平成二十四年一月一日から施行する。 suppl-4231-30/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions adding 16 Articles to the Supplementary Provisions (limited to the part relating to Article 45 of the Supplementary Provisions) come into effect on January 1, 2012. machine translation, not official ### 第一条の二（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax caption: machine translation, not official suppl-4231-30/art-1-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-1-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-1-2 **第一項** 改正後の附則第五十一条第一項及び第二項の規定は、平成二十三年三月十一日以後に取得された同条第一項に規定する代替家屋及び同条第二項に規定する代替家屋の敷地の用に供する土地の取得に対して課すべき不動産取得税について適用する。 suppl-4231-30/art-1-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-1-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-1-2/par-1 The provisions of Article 51, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended apply to real property acquisition tax to be imposed on the acquisition of replacement houses prescribed in paragraph (1) of that Article and of land used as the site of replacement houses prescribed in paragraph (2) of that Article that are acquired on or after March 11, 2011. machine translation, not official ### 第二条（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-4231-30/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-2 **第一項** 改正後の附則第五十二条の規定は、平成二十三年三月十一日以後の同条第一項の代替自動車の取得について適用する。 suppl-4231-30/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-2/par-1 The provisions of Article 52 of the Supplementary Provisions of the Local Tax Act as amended apply to the acquisition, on or after March 11, 2011, of a replacement motor vehicle under paragraph (1) of that Article. machine translation, not official ### 第三条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-4231-30/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-3 **第一項** 改正後の附則第五十四条の規定は、平成二十三年三月十一日以後に取得された第百四十五条第一項に規定する自動車に対して課すべき自動車税について適用する。 suppl-4231-30/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-3/par-1 The provisions of Article 54 of the Supplementary Provisions of the Local Tax Act as amended apply to automobile tax to be imposed on motor vehicles prescribed in Article 145, paragraph (1) of that Act that are acquired on or after March 11, 2011. machine translation, not official ### 第四条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax caption: machine translation, not official suppl-4231-30/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-4 **第一項** 改正後の附則第五十七条の規定は、平成二十三年三月十一日以後に取得された第四百四十二条の二第一項に規定する軽自動車等に対して課すべき軽自動車税について適用する。 suppl-4231-30/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-4/par-1 The provisions of Article 57 of the Supplementary Provisions of the Local Tax Act as amended apply to light motor vehicle tax to be imposed on light motor vehicles, etc. prescribed in Article 442-2, paragraph (1) of that Act that are acquired on or after March 11, 2011. machine translation, not official --- ## 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-20261027T202151-236, translated 2026-10-28 - 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-20261027T214204-240, 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-20261027T214204-281, 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