# 地方税法 / Local Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18. 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: 第十八条 (Supplementary Provisions, Article 18) — address `suppl-4311-2/art-18` - 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-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18 - 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. --- ### 第十八条 suppl-4311-2/art-18 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18 **第一項** 別段の定めがあるものを除き、元年十月新法の規定中軽自動車税の環境性能割に関する部分は、附則第一条第二号に掲げる規定の施行の日以後に取得された三輪以上の軽自動車に対して課する軽自動車税の環境性能割について適用する。 suppl-4311-2/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-1 Except as otherwise provided, the provisions of the Local Tax Act as Amended in October 2019 relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions. machine translation, not official **第二項** 附則第一条第二号に掲げる規定の施行の日以後最初に行う地方税法第四百四十六条第三項の規定による見直しは、同項の規定にかかわらず、令和三年四月一日以後に同条第一項又は第二項の規定の適用を受ける三輪以上の軽自動車の範囲について行うものとする。 suppl-4311-2/art-18/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-2 The first review conducted under Article 446, paragraph (3) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of light motor vehicles with three or more wheels to which Article 446, paragraph (1) or (2) of the Local Tax Act applies on or after April 1, 2021. machine translation, not official **第三項** 附則第一条第二号に掲げる規定の施行の日以後最初に行う地方税法第四百五十一条第五項の規定による見直しは、同項の規定にかかわらず、令和三年四月一日以後に同条第一項から第四項までの規定の適用を受ける三輪以上の軽自動車の範囲について行うものとする。 suppl-4311-2/art-18/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-3 The first review conducted under Article 451, paragraph (5) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of light motor vehicles with three or more wheels to which Article 451, paragraphs (1) through (4) of the Local Tax Act apply on or after April 1, 2021. machine translation, not official **第四項** 元年十月新法の規定中軽自動車税の種別割に関する部分は、令和二年度以後の年度分の軽自動車税の種別割について適用する。 suppl-4311-2/art-18/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-4 The provisions of the Local Tax Act as Amended in October 2019 relating to the type-based levy of light motor vehicle tax apply from the type-based levy of light motor vehicle tax for fiscal year 2020. machine translation, not official --- ## Cites - suppl-4311-2/art-18/par-1: 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-4311-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2 - suppl-4311-2/art-18/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-4311-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2 - suppl-4311-2/art-18/par-3: 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-4311-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2 - suppl-4311-2/art-18/par-3: 同条第一項から第四項まで → 地方税法 第四百五十一条第一項 (Article 451, paragraph (1)), art-451/par-1 — https://japanlaw.org/en/local-tax-act/art-451/par-1 · https://japanlaw.org/l/325AC0000000226/art-451/par-1 - suppl-4311-2/art-18/par-3: 同条第一項から第四項まで → 地方税法 第四百五十一条第二項 (Article 451, paragraph (2)), art-451/par-2 — https://japanlaw.org/en/local-tax-act/art-451/par-2 · https://japanlaw.org/l/325AC0000000226/art-451/par-2 - suppl-4311-2/art-18/par-3: 同条第一項から第四項まで → 地方税法 第四百五十一条第三項 (Article 451, paragraph (3)), art-451/par-3 — https://japanlaw.org/en/local-tax-act/art-451/par-3 · https://japanlaw.org/l/325AC0000000226/art-451/par-3 - suppl-4311-2/art-18/par-3: 同条第一項から第四項まで → 地方税法 第四百五十一条第四項 (Article 451, paragraph (4)), art-451/par-4 — https://japanlaw.org/en/local-tax-act/art-451/par-4 · https://japanlaw.org/l/325AC0000000226/art-451/par-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二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2 - 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-6/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-20261027T214204-301, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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