# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15)
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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: 第十五条 (Supplementary Provisions, Article 15) — address `suppl-4261-4/art-15`
- 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-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15
- 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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### 第十五条
suppl-4261-4/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15
**第一項** 平成二十七年三月三十一日以前に初めて道路運送車両法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地方税法第四百四十八条第一項及び附則第三十条第一項の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第四百四十八条第一項第二号ロ 三千九百円 三千百円
第四百四十八条第一項第二号ハ（１）（ｉ） 六千九百円 五千五百円
第四百四十八条第一項第二号ハ（１）（ｉｉ） 一万八百円 七千二百円
第四百四十八条第一項第二号ハ（２）（ｉ） 三千八百円 三千円
第四百四十八条第一項第二号ハ（２）（ｉｉ） 五千円 四千円
附則第三十条第一項 第四百四十八条第一項 地方税法等の一部を改正する法律（平成二十六年法律第四号。以下この項において「平成二十六年改正法」という。）附則第十五条の規定により読み替えて適用される第四百四十八条第一項
附則第三十条第一項の表第二号ロの項 第二号ロ 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ロ
三千九百円 三千百円
附則第三十条第一項の表第二号ハ（１）（ｉ）の項 第二号ハ（１）（ｉ） 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ハ（１）（ｉ）
六千九百円 五千五百円
附則第三十条第一項の表第二号ハ（１）（ｉｉ）の項 第二号ハ（１）（ｉｉ） 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ハ（１）（ｉｉ）
一万八百円 七千二百円
附則第三十条第一項の表第二号ハ（２）（ｉ）の項 第二号ハ（２）（ｉ） 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ハ（２）（ｉ）
三千八百円 三千円
附則第三十条第一項の表第二号ハ（２）（ｉｉ）の項 第二号ハ（２）（ｉｉ） 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ハ（２）（ｉｉ）
五千円 四千円
suppl-4261-4/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15/par-1
With regard to the application of the provisions of Article 448, paragraph (1) and Article 30, paragraph (1) of the Supplementary Provisions of the Local Tax 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 on or before March 31, 2015, the words and phrases set forth in the middle column of the following table in the provisions of the Local Tax Act set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table, respectively.
Article 448, paragraph (1), item (ii), (b) 3,900 yen 3,100 yen
Article 448, paragraph (1), item (ii), (c), (1), (i) 6,900 yen 5,500 yen
Article 448, paragraph (1), item (ii), (c), (1), (ii) 10,800 yen 7,200 yen
Article 448, paragraph (1), item (ii), (c), (2), (i) 3,800 yen 3,000 yen
Article 448, paragraph (1), item (ii), (c), (2), (ii) 5,000 yen 4,000 yen
Article 30, paragraph (1) of the Supplementary Provisions Article 448, paragraph (1) Article 448, paragraph (1) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2014; hereinafter in this paragraph referred to as the "2014 Amendment Act")
the row for item (ii), (b) in the table of Article 30, paragraph (1) of the Supplementary Provisions item (ii), (b) Article 448, paragraph (1), item (ii), (b) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act
3,900 yen 3,100 yen
the row for item (ii), (c), (1), (i) in the table of Article 30, paragraph (1) of the Supplementary Provisions item (ii), (c), (1), (i) Article 448, paragraph (1), item (ii), (c), (1), (i) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act
6,900 yen 5,500 yen
the row for item (ii), (c), (1), (ii) in the table of Article 30, paragraph (1) of the Supplementary Provisions item (ii), (c), (1), (ii) Article 448, paragraph (1), item (ii), (c), (1), (ii) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act
10,800 yen 7,200 yen
the row for item (ii), (c), (2), (i) in the table of Article 30, paragraph (1) of the Supplementary Provisions item (ii), (c), (2), (i) Article 448, paragraph (1), item (ii), (c), (2), (i) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act
3,800 yen 3,000 yen
the row for item (ii), (c), (2), (ii) in the table of Article 30, paragraph (1) of the Supplementary Provisions item (ii), (c), (2), (ii) Article 448, paragraph (1), item (ii), (c), (2), (ii) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act
5,000 yen 4,000 yen
machine translation, not official
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## Cites
- suppl-4261-4/art-15/par-1: 附則第三十条第一項 → 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
- suppl-4261-4/art-15/par-1: 地方税法等の一部を改正する法律（平成二十六年法律第四号。以下この項において「平成二十六年改正法」という。）附則第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4261-4/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15
## Cited by
4 provisions cite 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-4261-4/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-4
- 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 附則第十五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15/par-1
- 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
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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-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