# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-14. 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: 第十四条 (Supplementary Provisions, Article 14) — address `suppl-4261-4/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-14 - 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. --- ### 第十四条 suppl-4261-4/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-14 **第一項** 二十八年新法附則第三十条の規定は、平成二十八年度以後の年度分の軽自動車税について適用する。 suppl-4261-4/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-14/par-1 The provisions of Article 30 of the Supplementary Provisions of the 2016 New Act apply to light motor vehicle tax for fiscal 2016 and subsequent fiscal years. machine translation, not official **第二項** 平成十五年十月十四日前に初めて道路運送車両法（昭和二十六年法律第百八十五号）第六十条第一項後段の規定による車両番号の指定を受けた三輪以上の軽自動車に対して課する軽自動車税に係る二十八年新法附則第三十条の規定の適用については、同条第一項中「受けた月」とあるのは、「受けた月の属する年の十二月」とする。 suppl-4261-4/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-14/par-2 With regard to the application of the provisions of Article 30 of the Supplementary Provisions of the 2016 New Act to light motor vehicle tax imposed on a light motor vehicle with three or more wheels that first received designation of a vehicle number under the second sentence of Article 60, paragraph (1) of the Road Transport Vehicle Act (Act No. 185 of 1951) before October 14, 2003, the phrase "counting from the month in which" in Article 30, paragraph (1) of the Supplementary Provisions of the 2016 New Act is deemed to be replaced with "counting from December of the year that includes the month in which". machine translation, not official --- ## Cites - suppl-4261-4/art-14/par-1: 二十八年新法附則第三十条 → 地方税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-3251-226/art-30 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30 - suppl-4261-4/art-14/par-2: 二十八年新法附則第三十条 → 地方税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-3251-226/art-30 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30 - suppl-4261-4/art-14/par-2: 同条第一項 → 地方税法 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-3251-226/art-30/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-6 - 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-21/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-20261027T214204-287, 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-20261027T214204-287, 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