# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4231-30/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（軽自動車税に関する経過措置） — address `suppl-4231-30/art-4` - 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/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-30/art-4 - 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-20261027T202151-286, 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