# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（自動車税に関する経過措置） — address `suppl-5051-1/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11 - 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. --- ### 第十一条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-5051-1/art-11 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11 **第一項** 別段の定めがあるものを除き、新法の規定中自動車税の環境性能割に関する部分は、施行日以後に取得された自動車に対して課すべき自動車税の環境性能割について適用し、施行日前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は、なお従前の例による。 suppl-5051-1/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-1 Except as otherwise provided, the provisions of the New Act relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the Effective Date, and the provisions then in force continue to govern the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Effective Date. machine translation, not official **第二項** 新法第百四十八条第三項の規定中自動車税の環境性能割に関する部分は、七号施行日以後に取得された自動車に対して課すべき自動車税の環境性能割について適用し、同項の規定中自動車税の種別割に関する部分は、七号施行日の属する年度分の七号施行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同年度の翌年度以後の年度分の自動車税の種別割について適用する。 suppl-5051-1/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-2 The provisions of Article 148, paragraph (3) of the New Act relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the Item 7 Effective Date, and the provisions of that paragraph relating to the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed, for the fiscal year that includes the Item 7 Effective Date, on persons for whom tax liability arises on or after the Item 7 Effective Date, and to the type-based levy of automobile tax for the fiscal years following that fiscal year. machine translation, not official **第三項** 新法第百四十九条、第百五十七条及び附則第十二条の二の十一の規定は、一号施行日以後に取得された自動車に対して課すべき自動車税の環境性能割について適用し、一号施行日前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は、なお従前の例による。 suppl-5051-1/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-3 The provisions of Article 149 and Article 157 of the New Act and Article 12-2-11 of the Supplementary Provisions of the New Act apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the Item 1 Effective Date, and the provisions then in force continue to govern the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Item 1 Effective Date. machine translation, not official **第四項** 施行日以後最初に行う地方税法第百四十九条第四項の規定による見直しは、同項の規定にかかわらず、令和八年四月一日以後に新法第百四十九条第一項から第三項までの規定の適用を受ける自動車の範囲について行うものとする。 suppl-5051-1/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-4 The first review conducted under Article 149, paragraph (4) of the Local Tax Act on or after the Effective Date is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 149, paragraphs (1) through (3) of the New Act apply on or after April 1, 2026. machine translation, not official **第五項** 施行日以後最初に行う地方税法第百五十七条第六項の規定による見直しは、同項の規定にかかわらず、令和八年四月一日以後に新法第百五十七条第一項から第五項までの規定の適用を受ける自動車の範囲について行うものとする。 suppl-5051-1/art-11/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-5 The first review conducted under Article 157, paragraph (6) of the Local Tax Act on or after the Effective Date is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 157, paragraphs (1) through (5) of the New Act apply on or after April 1, 2026. machine translation, not official **第六項** 新法第百七十一条第二項から第八項まで及び第百七十二条第三項の規定は、一号施行日以後に地方税法第百六十一条第一項に規定する申告書の提出期限が到来する自動車税の環境性能割について適用し、一号施行日前に当該提出期限が到来した自動車税の環境性能割については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した自動車税の環境性能割に係る旧法第百七十一条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第百七十二条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第百七十一条第五項第二号に規定する特定不申告加算金等とみなす。 suppl-5051-1/art-11/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-6 The provisions of Article 171, paragraphs (2) through (8) and Article 172, paragraph (3) of the New Act apply to the environmental performance levy of automobile tax for which the deadline for filing the return prescribed in Article 161, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern the environmental performance levy of automobile tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 171 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 172 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to the environmental performance levy of automobile tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 171, paragraph (5), item (ii) of the New Act. machine translation, not official **第七項** 新法附則第十二条の三の規定は、令和五年度以後の年度分の自動車税の種別割について適用し、令和四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-5051-1/art-11/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-7 The provisions of Article 12-3 of the Supplementary Provisions of the New Act apply from the type-based levy of automobile tax for fiscal year 2023, and the provisions then in force continue to govern the type-based levy of automobile tax up to fiscal year 2022. machine translation, not official **第八項** 附則第一条第一号に掲げる規定による改正後の地方税法附則第十二条の五の規定は、令和五年度分の一号施行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六年度以後の年度分の自動車税の種別割について適用し、令和五年度分までの一号施行日前に納税義務が発生した者に課する自動車税の種別割については、なお従前の例による。 suppl-5051-1/art-11/par-8 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-8 The provisions of Article 12-5 of the Supplementary Provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (i) of the Supplementary Provisions apply to the type-based levy of automobile tax for fiscal year 2023 imposed on persons for whom tax liability arises on or after the Item 1 Effective Date and to the type-based levy of automobile tax for fiscal year 2024 and thereafter, and the provisions then in force continue to govern the type-based levy of automobile tax up to fiscal year 2023 imposed on persons for whom tax liability arose before the Item 1 Effective Date. machine translation, not official --- ## Cites - suppl-5051-1/art-11/par-2: 新法第百四十八条第三項 → 地方税法 第百四十八条第三項 (Article 148, paragraph (3)), art-148/par-3 — https://japanlaw.org/en/local-tax-act/art-148/par-3 · https://japanlaw.org/l/325AC0000000226/art-148/par-3 - suppl-5051-1/art-11/par-3: 第百五十七条 → 地方税法 第百五十七条 (Article 157), art-157 — https://japanlaw.org/en/local-tax-act/art-157 · https://japanlaw.org/l/325AC0000000226/art-157 - suppl-5051-1/art-11/par-4: 新法第百四十九条第一項から第三項まで → 地方税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/en/local-tax-act/art-149/par-1 · https://japanlaw.org/l/325AC0000000226/art-149/par-1 - suppl-5051-1/art-11/par-4: 新法第百四十九条第一項から第三項まで → 地方税法 第百四十九条第二項 (Article 149, paragraph (2)), art-149/par-2 — https://japanlaw.org/en/local-tax-act/art-149/par-2 · https://japanlaw.org/l/325AC0000000226/art-149/par-2 - suppl-5051-1/art-11/par-4: 新法第百四十九条第一項から第三項まで → 地方税法 第百四十九条第三項 (Article 149, paragraph (3)), art-149/par-3 — https://japanlaw.org/en/local-tax-act/art-149/par-3 · https://japanlaw.org/l/325AC0000000226/art-149/par-3 - suppl-5051-1/art-11/par-5: 新法第百五十七条第一項から第五項まで → 地方税法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/local-tax-act/art-157/par-1 · https://japanlaw.org/l/325AC0000000226/art-157/par-1 - suppl-5051-1/art-11/par-7: 新法附則第十二条の三 → 地方税法 附則第十二条の三 (Supplementary Provisions, Article 12-3), suppl-3251-226/art-12-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3 - suppl-5051-1/art-11/par-8: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5051-1/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-1 - suppl-5051-1/art-11/par-8: 地方税法附則第十二条の五 → 地方税法 附則第十二条の五 (Supplementary Provisions, Article 12-5), suppl-3251-226/art-12-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-1 - 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-7 - 地方税法 附則第十二条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12/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-20261027T214204-306, 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