# 地方税法 / Local Tax Act — 第十九条 (Supplementary Provisions, Article 19) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19. 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: 第十九条 (Supplementary Provisions, Article 19)（軽自動車税に関する経過措置） — address `suppl-4281-13/art-19` - 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-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19 - 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. --- ### 第十九条（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-4281-13/art-19 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19 **第一項** 新法の規定中軽自動車税に関する部分は、平成二十八年度分の軽自動車税について適用し、平成二十七年度以前の年度分の軽自動車税については、なお従前の例による。 suppl-4281-13/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19/par-1 The provisions of the New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2016, and with regard to light motor vehicle tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern. machine translation, not official **第二項** 前項の規定によりなお従前の例によることとされた旧法附則第五十七条第五項、第七項又は第九項の規定により納税義務を免除される平成二十六年度分及び平成二十七年度分の軽自動車税に係る地方団体の徴収金に係る同条第十項の規定による還付又は同条第十一項の規定による充当については、なお従前の例による。 suppl-4281-13/art-19/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19/par-2 With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the Former Act or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the Former Act, pertaining to local government levies on light motor vehicle tax for fiscal 2014 and fiscal 2015 for which tax liability is exempted under Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the Former Act and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-13/art-19/par-2: 前項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4281-13/art-19/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十九条第二項（軽自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19/par-2 --- ## 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