# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（自動車取得税に関する経過措置） — address `suppl-4281-13/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-10 - 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-4281-13/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-10 **第一項** 次項に定めるものを除き、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-4281-13/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-10/par-1 Except as provided in the following paragraph, 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** 新法第百三十二条第四項及び第百三十三条第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第百三十二条第一項又は第百三十三条第二項に規定する申告書の提出期限が到来する自動車取得税について適用する。この場合において、同日前に当該提出期限が到来した自動車取得税に係る旧法第百三十二条に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第百三十三条に規定する重加算金は、新法第百三十二条第四項に規定する不申告加算金等とみなす。 suppl-4281-13/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-10/par-2 The provisions of Article 132, paragraph (4) and Article 133, paragraph (3) of the New Act apply to automobile acquisition tax for which the deadline for filing the return prescribed in Article 132, paragraph (1) or Article 133, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 132 of the Former Act (excluding that to which Article 132, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 133 of the Former Act, pertaining to automobile acquisition tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 132, paragraph (4) of the New Act. machine translation, not official --- ## Cites - suppl-4281-13/art-10/par-1: 次項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4281-13/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-10/par-2 - suppl-4281-13/art-10/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2 ## 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二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2 - 地方税法 附則第十条第一項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-10/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-20261027T214204-294, 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