# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14)

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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: 第十四条 (Supplementary Provisions, Article 14) — address `suppl-4281-13/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-4281-13/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-13/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.

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### 第十四条
<sup>suppl-4281-13/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14</sup>

**第一項**  元年新法の規定中自動車税の環境性能割に関する部分は、附則第一条第五号の四に掲げる規定の施行の日以後に取得された自動車に対して課する自動車税の環境性能割について適用する。
<sup>suppl-4281-13/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-1</sup>
The provisions of the Local Tax Act as Amended in 2019 relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax imposed on motor vehicles acquired on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions.
<sup>machine translation, not official</sup>

**第二項**  附則第一条第五号の四に掲げる規定の施行の日が大気汚染防止法の一部を改正する法律（平成二十七年法律第四十一号）の施行の日前である場合には、同日の前日までの間における元年新法第百四十九条第一項の規定の適用については、同項第三号中「第二条第十六項」とあるのは、「第二条第十四項」とする。
<sup>suppl-4281-13/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-2</sup>
Where the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions is before the date of enforcement of the Act Partially Amending the Air Pollution Control Act (Act No. 41 of 2015), with respect to the application of Article 149, paragraph (1) of the Local Tax Act as Amended in 2019 until the day preceding that date, the words "Article 2, paragraph (16)" in item (iii) of that paragraph are deemed to be replaced with "Article 2, paragraph (14)".
<sup>machine translation, not official</sup>

**第三項**  元年新法の規定中自動車税の種別割に関する部分は、令和元年度分の附則第一条第五号の四に掲げる規定の施行の日以後に納税義務が発生した者に課する自動車税の種別割及び令和二年度以後の年度分の自動車税の種別割について適用し、令和元年度分までの同日前に納税義務が発生した者に課する自動車税については、なお従前の例による。
<sup>suppl-4281-13/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-3</sup>
The provisions of the Local Tax Act as Amended in 2019 relating to the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed on a person whose tax liability arises, for fiscal 2019, on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions, and to the type-based levy of automobile tax for fiscal 2020 and subsequent fiscal years, and with regard to automobile tax up to fiscal 2019 imposed on a person whose tax liability arose before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  附則第一条第五号の四に掲げる規定の施行の日以後に納税義務が発生した者に課する令和元年度分の自動車税の種別割に係る元年新法第百七十七条の十第四項の規定の適用については、同項ただし書中「、この項」とあるのは「この項」と、「とき」とあるのは「とき、又は変更前の所有者が地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条の規定による改正前の地方税法（以下この項において「平成二十八年改正前の地方税法」という。）第百四十六条その他の法令の規定に基づき当該自動車に対して平成二十八年改正前の地方税法に規定する自動車税を課されないとき」とする。
<sup>suppl-4281-13/art-14/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-4</sup>
With respect to the application of Article 177-10, paragraph (4) of the Local Tax Act as Amended in 2019 to the type-based levy of automobile tax for fiscal 2019 imposed on a person whose tax liability arises on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions, the words ", this paragraph" in the proviso to that paragraph are deemed to be replaced with "this paragraph", and the word "when" is deemed to be replaced with "when, or when the previous owner is not subject to the automobile tax prescribed in the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) (hereinafter in this paragraph referred to as the "pre-2016-amendment Local Tax Act") on that motor vehicle under Article 146 of the pre-2016-amendment Local Tax Act or any other provision of laws and regulations".
<sup>machine translation, not official</sup>

**第五項**  第三項の規定によりなお従前の例によることとされた附則第一条第五号の四に掲げる規定による改正前の地方税法（以下「元年旧法」という。）附則第五十四条第三項の規定により納税義務を免除される令和元年度分までの自動車税に係る地方団体の徴収金に係る同条第四項の規定による還付又は同条第五項の規定による充当については、なお従前の例による。
<sup>suppl-4281-13/art-14/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-5</sup>
With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019 or the appropriation under Article 54, paragraph (5) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019, pertaining to local government levies on automobile tax up to fiscal 2019 for which tax liability is exempted under Article 54, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions (hereinafter referred to as the "Local Tax Act as It Stood Before October 2019") and for which the provisions then in force continue to govern pursuant to paragraph (3), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4281-13/art-14/par-1: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-14/par-2: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-14/par-3: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-14/par-4: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-14/par-4: 地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条 → e-Gov law 428AC0000000013, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4281-13/art-14/par-5: 第三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4281-13/art-14/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-3
- suppl-4281-13/art-14/par-5: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4

## 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五号の四（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- 地方税法 附則第十四条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-5

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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-20261027T214204-294, 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