# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-12. 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: 第十二条 (Supplementary Provisions, Article 12) — address `suppl-4311-2/art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12 - 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. --- ### 第十二条 suppl-4311-2/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12 **第一項** 附則第一条第八号に掲げる規定による改正後の地方税法第百七十七条の六第一項の規定は、令和四年度以後に同項の規定により交付すべき交付金について適用し、令和三年度分までの同号に掲げる規定による改正前の地方税法第百七十七条の六第一項の規定により交付する交付金については、なお従前の例による。 suppl-4311-2/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12/par-1 The provisions of Article 177-6, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (viii) of the Supplementary Provisions apply to grants to be distributed pursuant to that paragraph in fiscal year 2022 and thereafter, and the provisions then in force continue to govern grants distributed pursuant to Article 177-6, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in that item up to fiscal year 2021. machine translation, not official **第二項** 附則第一条第六号に掲げる規定による改正後の地方税法の規定中自動車税の種別割に関する部分は、令和三年度以後の年度分の自動車税の種別割について適用し、令和二年度分までの自動車税の種別割については、なお従前の例による。 suppl-4311-2/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12/par-2 The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions relating to the type-based levy of automobile tax apply from the type-based levy of automobile tax for fiscal year 2021, and the provisions then in force continue to govern the type-based levy of automobile tax up to fiscal year 2020. machine translation, not official --- ## Cites - suppl-4311-2/art-12/par-1: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4311-2/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-8 - suppl-4311-2/art-12/par-2: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4311-2/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-6 ## 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六号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-6 - 地方税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-8 --- ## 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-20261027T214204-301, 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