# 地方税法 / Local Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（軽自動車税に関する経過措置） — address `suppl-5051-1/art-17` - 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-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17 - 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. --- ### 第十七条（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-5051-1/art-17 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17 **第一項** 別段の定めがあるものを除き、新法の規定中軽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三輪以上の軽自動車に対して課すべき軽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は、なお従前の例による。 suppl-5051-1/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-1 Except as otherwise provided, the provisions of the New Act relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Effective Date, and the provisions then in force continue to govern the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Effective Date. machine translation, not official **第二項** 新法第四百四十五条第三項の規定中軽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三輪以上の軽自動車に対して課すべき軽自動車税の環境性能割について適用し、同項の規定中軽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の翌年度（七号施行日が四月一日である場合には、七号施行日の属する年度）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-5051-1/art-17/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-2 The provisions of Article 445, paragraph (3) of the New Act relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Item 7 Effective Date, and the provisions of that paragraph relating to the type-based levy of light motor vehicle tax apply to the type-based levy of light motor vehicle tax for the fiscal years from the fiscal year following the fiscal year that includes the Item 7 Effective Date (or, where the Item 7 Effective Date is April 1, the fiscal year that includes the Item 7 Effective Date) onward. machine translation, not official **第三項** 新法第四百四十六条、第四百五十一条及び附則第二十九条の九の規定は、一号施行日以後に取得された三輪以上の軽自動車に対して課すべき軽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は、なお従前の例による。 suppl-5051-1/art-17/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-3 The provisions of Article 446 and Article 451 of the New Act and Article 29-9 of the Supplementary Provisions of the New Act apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Item 1 Effective Date, and the provisions then in force continue to govern the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels 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四百四十六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四百四十六条第一項から第三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-5051-1/art-17/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-4 The first review conducted under Article 446, 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 light motor vehicles with three or more wheels to which Article 446, 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四百五十一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四百五十一条第一項から第五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-5051-1/art-17/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-5 The first review conducted on or after the Effective Date pursuant to Article 451, paragraph (6) of the Local Tax Act is, notwithstanding that paragraph, to be conducted with regard to the scope of light motor vehicles with three or more wheels to which the provisions of Article 451, paragraphs (1) through (5) of the New Act apply on or after April 1, 2026. machine translation, not official **第六項** 新法第四百六十三条の三第二項から第八項まで及び第四百六十三条の四第三項の規定は、一号施行日以後に地方税法第四百五十五条第一項に規定する申告書の提出期限が到来する軽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軽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軽自動車税の環境性能割に係る旧法第四百六十三条の三の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第四百六十三条の四の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第四百六十三条の三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-17/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-6 The provisions of Article 463-3, paragraphs (2) through (8) and Article 463-4, paragraph (3) of the New Act apply to the environmental performance levy of light motor vehicle tax for which the deadline for filing the return prescribed in Article 455, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for the environmental performance levy of light motor vehicle tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 463-3 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 463-4 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to the environmental performance levy of light motor vehicle 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 463-3, paragraph (5), item (ii) of the New Act. machine translation, not official **第七項** 新法附則第三十条の規定は、令和五年度以後の年度分の軽自動車税の種別割について適用し、令和四年度分までの軽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-17/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-7 The provisions of Article 30 of the Supplementary Provisions of the New Act apply to the type-based levy of light motor vehicle tax for fiscal year 2023 and thereafter, and for the type-based levy of light motor vehicle tax for fiscal year 2022 and earlier, the provisions then in force continue to govern. 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三十条の二の規定は、令和六年度以後の年度分の軽自動車税の種別割について適用し、令和五年度分までの軽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-17/par-8 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-8 The provisions of Article 30-2 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 light motor vehicle tax for fiscal year 2024 and thereafter, and for the type-based levy of light motor vehicle tax for fiscal year 2023 and earlier, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5051-1/art-17/par-2: 新法第四百四十五条第三項 → 地方税法 第四百四十五条第三項 (Article 445, paragraph (3)), art-445/par-3 — https://japanlaw.org/en/local-tax-act/art-445/par-3 · https://japanlaw.org/l/325AC0000000226/art-445/par-3 - suppl-5051-1/art-17/par-4: 新法第四百四十六条第一項から第三項まで → 地方税法 第四百四十六条第一項 (Article 446, paragraph (1)), art-446/par-1 — https://japanlaw.org/en/local-tax-act/art-446/par-1 · https://japanlaw.org/l/325AC0000000226/art-446/par-1 - suppl-5051-1/art-17/par-4: 新法第四百四十六条第一項から第三項まで → 地方税法 第四百四十六条第二項 (Article 446, paragraph (2)), art-446/par-2 — https://japanlaw.org/en/local-tax-act/art-446/par-2 · https://japanlaw.org/l/325AC0000000226/art-446/par-2 - suppl-5051-1/art-17/par-4: 新法第四百四十六条第一項から第三項まで → 地方税法 第四百四十六条第三項 (Article 446, paragraph (3)), art-446/par-3 — https://japanlaw.org/en/local-tax-act/art-446/par-3 · https://japanlaw.org/l/325AC0000000226/art-446/par-3 - suppl-5051-1/art-17/par-5: 新法第四百五十一条第一項から第五項まで → 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-5051-1/art-17/par-5: 新法第四百五十一条第一項から第五項まで → 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-5051-1/art-17/par-5: 新法第四百五十一条第一項から第五項まで → 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-5051-1/art-17/par-5: 新法第四百五十一条第一項から第五項まで → 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 - suppl-5051-1/art-17/par-5: 新法第四百五十一条第一項から第五項まで → 地方税法 第四百五十一条第五項 (Article 451, paragraph (5)), art-451/par-5 — https://japanlaw.org/en/local-tax-act/art-451/par-5 · https://japanlaw.org/l/325AC0000000226/art-451/par-5 - suppl-5051-1/art-17/par-7: 新法附則第三十条 → 地方税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-3251-226/art-30 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30 - suppl-5051-1/art-17/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-17/par-8: 地方税法附則第三十条の二 → 地方税法 附則第三十条の二 (Supplementary Provisions, Article 30-2), suppl-3251-226/art-30-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-30-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30-2 ## 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 附則第十八条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-18/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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-307, 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