# 道路運送車両法 / Road Transport Vehicle Act — 附　則 (Supplementary Provisions) - Law: 道路運送車両法 (Road Transport Vehicle Act), 昭和二十六年法律第百八十五号 - English title "Road Transport Vehicle 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-5081-2` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/road-transport-vehicle-act/suppl-5081-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/326AC0000000185/suppl-5081-2 - 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 令和八年三月三一日法律第二号 suppl-5081-2 · https://japanlaw.org/en/road-transport-vehicle-act/suppl-5081-2 · https://japanlaw.org/l/326AC0000000185/suppl-5081-2 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5081-2/art-1 · https://japanlaw.org/en/road-transport-vehicle-act/suppl-5081-2/art-1 · https://japanlaw.org/l/326AC0000000185/suppl-5081-2/art-1 **第一項** この法律は、令和八年四月一日から施行する。 suppl-5081-2/art-1/par-1 · https://japanlaw.org/en/road-transport-vehicle-act/suppl-5081-2/art-1/par-1 · https://japanlaw.org/l/326AC0000000185/suppl-5081-2/art-1/par-1 This Act comes into effect on April 1, 2026. machine translation, not official ### 第二十四条（道路運送車両法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Road Transport Vehicle Act caption: machine translation, not official suppl-5081-2/art-24 · https://japanlaw.org/en/road-transport-vehicle-act/suppl-5081-2/art-24 · https://japanlaw.org/l/326AC0000000185/suppl-5081-2/art-24 **第一項** 前条の規定による改正後の道路運送車両法（以下この条及び附則第三十四条において「新道路運送車両法」という。）の規定の適用については、当分の間、新道路運送車両法第七十六条の二十七第一項第三号中「納付」とあるのは、「納付（検査対象軽自動車に係る令和元年度以前の年度分の地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号）に規定する軽自動車税及び令和七年度以前の年度分の地方税法等の一部を改正する法律（令和八年法律第二号）第一条の規定による改正前の地方税法に規定する軽自動車税の種別割の納付を含む。）」とする。 suppl-5081-2/art-24/par-1 · https://japanlaw.org/en/road-transport-vehicle-act/suppl-5081-2/art-24/par-1 · https://japanlaw.org/l/326AC0000000185/suppl-5081-2/art-24/par-1 In the application of the provisions of the Road Transport Vehicle Act as amended by the provisions of the preceding Article (hereinafter in this Article and Article 34 of the Supplementary Provisions referred to as the "New Road Transport Vehicle Act"), for the time being, the term "payment" in Article 76-27, paragraph (1), item (iii) of the New Road Transport Vehicle Act is deemed to be replaced with "payment (including payment, in relation to a light motor vehicle subject to inspection, of the light motor vehicle tax for fiscal years up to and including fiscal 2019 prescribed in the Local Tax Act (Act No. 226 of 1950) before amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) and of the type-based portion of the light motor vehicle tax for fiscal years up to and including fiscal 2025 prescribed in the Local Tax Act before amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026))". machine translation, not official **第二項** 令和七年度以前の年度分の旧法に規定する自動車税の種別割又は軽自動車税の種別割を課されたことがある自動車（次項の規定の適用があるものを除く。）についての新道路運送車両法第九十七条の二第一項及び第二項の規定の適用については、同条第一項中「自動車税又は軽自動車税」とあるのは「令和七年度以前の年度分の地方税法等の一部を改正する法律（令和八年法律第二号）第一条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号）に規定する自動車税の種別割若しくは令和八年度以後の年度分の自動車税（次項において「自動車税等」という。）又は令和七年度以前の年度分の同法に規定する軽自動車税の種別割若しくは令和八年度以後の年度分の軽自動車税（次項において「軽自動車税等」という。）」と、同条第二項中「自動車税又は軽自動車税」とあるのは「自動車税等又は軽自動車税等」とする。 suppl-5081-2/art-24/par-2 · https://japanlaw.org/en/road-transport-vehicle-act/suppl-5081-2/art-24/par-2 · https://japanlaw.org/l/326AC0000000185/suppl-5081-2/art-24/par-2 In the application of the provisions of Article 97-2, paragraphs (1) and (2) of the New Road Transport Vehicle Act to a motor vehicle on which the type-based portion of the automobile tax or the type-based portion of the light motor vehicle tax prescribed in the Former Act for fiscal years up to and including fiscal 2025 has ever been imposed (excluding a motor vehicle to which the provisions of the following paragraph apply), the phrase "automobile tax or light motor vehicle tax" in paragraph (1) of that Article is deemed to be replaced with "the type-based portion of the automobile tax for fiscal years up to and including fiscal 2025 prescribed in the Local Tax Act (Act No. 226 of 1950) before amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026), or the automobile tax for fiscal years from fiscal 2026 onward (hereinafter in the following paragraph referred to as the "automobile tax, etc."), or the type-based portion of the light motor vehicle tax for fiscal years up to and including fiscal 2025 prescribed in that Act, or the light motor vehicle tax for fiscal years from fiscal 2026 onward (hereinafter in the following paragraph referred to as the "light motor vehicle tax, etc.")", and the phrase "automobile tax or light motor vehicle tax" in paragraph (2) of that Article is deemed to be replaced with "automobile tax, etc. or light motor vehicle tax, etc.". machine translation, not official **第三項** 令和元年度以前の年度分の二十八年旧法に規定する自動車税又は軽自動車税を課されたことがある自動車についての新道路運送車両法第九十七条の二第一項及び第二項の規定の適用については、同条第一項中「自動車税又は軽自動車税」とあるのは「令和元年度以前の年度分の地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号。以下この項において「平成二十八年改正前の地方税法」という。）に規定する自動車税、令和二年度から令和七年度までの各年度分の地方税法等の一部を改正する法律（令和八年法律第二号）第一条の規定による改正前の地方税法（以下この項において「令和八年改正前の地方税法」という。）に規定する自動車税の種別割若しくは令和八年度以後の年度分の自動車税（次項において「自動車税等」という。）又は令和元年度以前の年度分の平成二十八年改正前の地方税法に規定する軽自動車税、令和二年度から令和七年度までの各年度分の令和八年改正前の地方税法に規定する軽自動車税の種別割若しくは令和八年度以後の年度分の軽自動車税（次項において「軽自動車税等」という。）」と、同条第二項中「自動車税又は軽自動車税」とあるのは「自動車税等又は軽自動車税等」とする。 suppl-5081-2/art-24/par-3 · https://japanlaw.org/en/road-transport-vehicle-act/suppl-5081-2/art-24/par-3 · https://japanlaw.org/l/326AC0000000185/suppl-5081-2/art-24/par-3 In the application of the provisions of Article 97-2, paragraphs (1) and (2) of the New Road Transport Vehicle Act to a motor vehicle on which the automobile tax or the light motor vehicle tax for fiscal years up to and including fiscal 2019 prescribed in the 2016 Former Act has ever been imposed, the phrase "automobile tax or light motor vehicle tax" in paragraph (1) of that Article is deemed to be replaced with "the automobile tax for fiscal years up to and including fiscal 2019 prescribed in the Local Tax Act (Act No. 226 of 1950) before amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) (hereinafter in this paragraph referred to as the "Local Tax Act Before the 2016 Amendment"), the type-based portion of the automobile tax for each fiscal year from fiscal 2020 through fiscal 2025 prescribed in the Local Tax Act before amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026) (hereinafter in this paragraph referred to as the "Local Tax Act Before the 2026 Amendment"), or the automobile tax for fiscal years from fiscal 2026 onward (hereinafter in the following paragraph referred to as the "automobile tax, etc."), or the light motor vehicle tax for fiscal years up to and including fiscal 2019 prescribed in the Local Tax Act Before the 2016 Amendment, the type-based portion of the light motor vehicle tax for each fiscal year from fiscal 2020 through fiscal 2025 prescribed in the Local Tax Act Before the 2026 Amendment, or the light motor vehicle tax for fiscal years from fiscal 2026 onward (hereinafter in the following paragraph referred to as the "light motor vehicle tax, etc.")", and the phrase "automobile tax or light motor vehicle tax" in paragraph (2) of that Article is deemed to be replaced with "automobile tax, etc. or light motor vehicle tax, etc.". machine translation, not official --- ## Cites - suppl-5081-2/art-24/par-1: この条 → 道路運送車両法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-5081-2/art-24 — https://japanlaw.org/en/road-transport-vehicle-act/suppl-5081-2/art-24 · https://japanlaw.org/l/326AC0000000185/suppl-5081-2/art-24 - suppl-5081-2/art-24/par-1: 新道路運送車両法第七十六条の二十七第一項第三号 → 道路運送車両法 第七十六条の二十七第一項第三号 (Article 76-27, paragraph (1), item (iii)), art-76-27/par-1/item-3 — https://japanlaw.org/en/road-transport-vehicle-act/art-76-27/par-1/item-3 · https://japanlaw.org/l/326AC0000000185/art-76-27/par-1/item-3 - suppl-5081-2/art-24/par-1: 地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条 → e-Gov law 428AC0000000013, 第二条 (Article 2), art-2 — not held in this collection - suppl-5081-2/art-24/par-1: 地方税法等の一部を改正する法律（令和八年法律第二号）第一条 → e-Gov law 508AC0000000002, 第一条 (Article 1), art-1 — not held in this collection - suppl-5081-2/art-24/par-2: 次項 → 道路運送車両法 附則第二十四条第三項 (Supplementary Provisions, Article 24, paragraph (3)), suppl-5081-2/art-24/par-3 — https://japanlaw.org/en/road-transport-vehicle-act/suppl-5081-2/art-24/par-3 · https://japanlaw.org/l/326AC0000000185/suppl-5081-2/art-24/par-3 - suppl-5081-2/art-24/par-2: 新道路運送車両法第九十七条の二第一項 → 道路運送車両法 第九十七条の二第一項 (Article 97-2, paragraph (1)), art-97-2/par-1 — https://japanlaw.org/en/road-transport-vehicle-act/art-97-2/par-1 · https://japanlaw.org/l/326AC0000000185/art-97-2/par-1 - suppl-5081-2/art-24/par-2: 第二項 → 道路運送車両法 第九十七条の二第二項 (Article 97-2, paragraph (2)), art-97-2/par-2 — https://japanlaw.org/en/road-transport-vehicle-act/art-97-2/par-2 · https://japanlaw.org/l/326AC0000000185/art-97-2/par-2 - suppl-5081-2/art-24/par-2: 地方税法等の一部を改正する法律（令和八年法律第二号）第一条 → e-Gov law 508AC0000000002, 第一条 (Article 1), art-1 — not held in this collection - suppl-5081-2/art-24/par-3: 新道路運送車両法第九十七条の二第一項 → 道路運送車両法 第九十七条の二第一項 (Article 97-2, paragraph (1)), art-97-2/par-1 — https://japanlaw.org/en/road-transport-vehicle-act/art-97-2/par-1 · https://japanlaw.org/l/326AC0000000185/art-97-2/par-1 - suppl-5081-2/art-24/par-3: 第二項 → 道路運送車両法 第九十七条の二第二項 (Article 97-2, paragraph (2)), art-97-2/par-2 — https://japanlaw.org/en/road-transport-vehicle-act/art-97-2/par-2 · https://japanlaw.org/l/326AC0000000185/art-97-2/par-2 - suppl-5081-2/art-24/par-3: 地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条 → e-Gov law 428AC0000000013, 第二条 (Article 2), art-2 — not held in this collection - suppl-5081-2/art-24/par-3: 地方税法等の一部を改正する法律（令和八年法律第二号）第一条 → e-Gov law 508AC0000000002, 第一条 (Article 1), art-1 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 道路運送車両法 附則第二十四条第一項（道路運送車両法の一部改正に伴う経過措置） — https://japanlaw.org/en/road-transport-vehicle-act/suppl-5081-2/art-24/par-1 · https://japanlaw.org/l/326AC0000000185/suppl-5081-2/art-24/par-1 - 道路運送車両法 附則第二十四条第二項（道路運送車両法の一部改正に伴う経過措置） — https://japanlaw.org/en/road-transport-vehicle-act/suppl-5081-2/art-24/par-2 · https://japanlaw.org/l/326AC0000000185/suppl-5081-2/art-24/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 道路運送車両法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/326AC0000000185/20260401_508AC0000000002), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 道路運送車両法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/529), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch road-transport-vehicle-act-20261013T120733-050, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch road-transport-vehicle-act-20261013T120733-051, translated 2026-10-13 - This site's parser, version 189 — 道路運送車両法 — structure, counts, cross-references and defined terms, computed 2026-10-13