# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4281-86. 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: 附　則 (Supplementary Provisions) — address `suppl-4281-86` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4281-86 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-86 - 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. --- ## 附　則 平成二八年一一月二八日法律第八六号 suppl-4281-86 · https://japanlaw.org/en/local-tax-act/suppl-4281-86 · https://japanlaw.org/l/325AC0000000226/suppl-4281-86 **第一項** この法律は、公布の日から施行する。 suppl-4281-86/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-86/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-86/par-1 This Act comes into effect on the date of promulgation. machine translation, not official **第二項** 自動車税の環境性能割の非課税又はそれぞれの税率を定める規定の適用を受ける自動車（道路運送車両法（昭和二十六年法律第百八十五号）第二条第二項に規定する自動車のうち、同法第三条に規定する普通自動車及び同条に規定する小型自動車のうち三輪以上のものをいう。以下この項において同じ。）及び軽自動車税の環境性能割の非課税又はそれぞれの税率を定める規定の適用を受ける三輪以上の軽自動車（同条に規定する軽自動車をいう。以下この項において同じ。）の範囲については、平成三十年度中に、自動車及び三輪以上の軽自動車に係る環境への負荷の低減に関する技術開発の動向、地方財政への影響等を勘案して見直しを行い、必要な法制上の措置を講ずるものとする。 suppl-4281-86/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-86/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-86/par-2 With regard to the scope of motor vehicles subject to the provisions that provide for the non-taxation or the respective tax rates of the environmental performance levy on automobile tax (meaning, among motor vehicles prescribed in Article 2, paragraph (2) of the Road Transport Vehicle Act (Act No. 185 of 1951), standard-sized motor vehicles prescribed in Article 3 of that Act and those with three or more wheels among small-sized motor vehicles prescribed in that Article; the same applies hereinafter in this paragraph) and of light motor vehicles with three or more wheels subject to the provisions that provide for the non-taxation or the respective tax rates of the environmental performance levy on light motor vehicle tax (meaning light motor vehicles prescribed in that Article; the same applies hereinafter in this paragraph), a review is to be conducted during fiscal 2018 taking into account trends in technological development concerning the reduction of environmental burden relating to motor vehicles and light motor vehicles with three or more wheels, the impact on local finances, and so forth, and necessary legislative measures are to be taken. machine translation, not official --- ## Cites - suppl-4281-86/par-2: 道路運送車両法（昭和二十六年法律第百八十五号）第二条第二項 → 道路運送車両法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/en/road-transport-vehicle-act/art-2/par-2 · https://japanlaw.org/l/326AC0000000185/art-2/par-2 - suppl-4281-86/par-2: 同法第三条 → 道路運送車両法 第三条 (Article 3), art-3 — https://japanlaw.org/en/road-transport-vehicle-act/art-3 · https://japanlaw.org/l/326AC0000000185/art-3 - suppl-4281-86/par-2: この項 → 地方税法 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4281-86/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-86/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-86/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二項（自動車税及び軽自動車税の環境性能割に係る措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-86/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-86/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-20261027T214204-228, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-295, 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