# 地方税法 / Local Tax Act — 第十二条の五 (Supplementary Provisions, Article 12-5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5. 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: 第十二条の五 (Supplementary Provisions, Article 12-5)（自動車税の賦課徴収の特例） — address `suppl-3251-226/art-12-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5 - 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. --- ### 第十二条の五（自動車税の賦課徴収の特例） — Special Provisions on Assessment and Collection of Automobile Tax caption: machine translation, not official suppl-3251-226/art-12-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5 **第一項** 道府県知事は、自動車税の賦課徴収に関し、自動車が附則第十二条の三第二項又は第三項に規定する窒素酸化物の排出量又はエネルギー消費効率についての基準（以下この項において「窒素酸化物排出量等基準」という。）につき同条第二項又は第三項の規定の適用を受ける自動車（以下この項において「減税対象車」という。）に該当するかどうかの判断をするときは、国土交通大臣の認定等（申請に基づき国土交通大臣が行つた自動車についての認定又は評価であつて、当該認定又は評価の事実に基づき自動車が窒素酸化物排出量等基準につき減税対象車に該当するかどうかの判断をすることが適当であるものとして総務省令で定めるものをいう。次項及び第五項において同じ。）に基づき当該判断をするものとする。 suppl-3251-226/art-12-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-1 In the assessment and collection of automobile tax, when a prefectural governor determines whether a motor vehicle falls under a motor vehicle to which, with respect to the standards concerning nitrogen oxides emissions or energy consumption efficiency prescribed in Article 12-3, paragraph (2) or (3) of the Supplementary Provisions (hereinafter in this paragraph referred to as the "standards for nitrogen oxides emissions, etc."), paragraph (2) or (3) of that Article applies (hereinafter in this paragraph referred to as a "vehicle eligible for tax reduction"), the governor is to make that determination on the basis of certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism (meaning certification or evaluation of a motor vehicle made by the Minister of Land, Infrastructure, Transport and Tourism upon application that is specified by Order of the Ministry of Internal Affairs and Communications as appropriate for determining, on the basis of the fact of that certification or evaluation, whether the motor vehicle falls under a vehicle eligible for tax reduction with respect to the standards for nitrogen oxides emissions, etc.; the same applies in the following paragraph and paragraph (5)). machine translation, not official **第二項** 道府県知事は、納付すべき自動車税の額について不足額があることを第百五十六条の納期限（納期限の延長があつたときは、その延長された納期限）後において知つた場合において、当該事実が生じた原因が、国土交通大臣の認定等の申請をした者が偽りその他不正の手段（当該申請をした者に当該申請に必要な情報を直接又は間接に提供した者の偽りその他不正の手段を含む。）により国土交通大臣の認定等を受けたことを事由として国土交通大臣が当該国土交通大臣の認定等を取り消したことによるものであるときは、当該申請をした者又はその一般承継人を賦課期日現在における当該不足額に係る自動車の所有者とみなして、自動車税に関する規定（第百六十条から第百六十二条までの規定を除く。）を適用する。 suppl-3251-226/art-12-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-2 When a prefectural governor comes to know, after the due date for payment under Article 156 (or, where there has been an extension of the due date for payment, the extended due date for payment), that there is a shortfall in the amount of automobile tax to be paid, and the cause of that fact is that the Minister of Land, Infrastructure, Transport and Tourism has rescinded certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism on the ground that the person who applied for that certification, etc. obtained it by deception or other wrongful means (including the deception or other wrongful means of a person who directly or indirectly provided the applicant with the information necessary for the application), the provisions concerning automobile tax (excluding the provisions of Articles 160 through 162) apply with that applicant or the applicant's general successor deemed to be the owner of the motor vehicle pertaining to that shortfall as of the assessment date. machine translation, not official **第三項** 前項の規定の適用がある場合における納付すべき自動車税の額は、同項の不足額に、これに百分の三十五の割合を乗じて計算した金額を加算した金額とする。 suppl-3251-226/art-12-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-3 In a case where the preceding paragraph applies, the amount of automobile tax to be paid is the amount obtained by adding, to the shortfall referred to in that paragraph, the amount calculated by multiplying that shortfall by 35/100. machine translation, not official **第四項** 第二項の規定の適用がある場合における第十七条の五第三項、第十八条第一項及び第百六十五条第一項の規定の適用については、第十七条の五第三項中「三年」とあるのは「七年」と、第十八条第一項中「五年間」とあるのは「七年間」と、第百六十五条第一項中「納期限の延長があつた場合には、その延長された納期限とする。以下この条、次条第一項及び第百六十八条において同じ」とあるのは「附則第十二条の五第二項の規定の適用がないものとした場合の当該自動車の所有者についての自動車税の納期限とし、当該納期限の延長があつた場合には、その延長された納期限とする。以下この項において同じ」とする。 suppl-3251-226/art-12-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-4 With regard to the application of Article 17-5, paragraph (3), Article 18, paragraph (1) and Article 165, paragraph (1) in a case where paragraph (2) applies, in Article 17-5, paragraph (3), "three years" is deemed to be replaced with "seven years", in Article 18, paragraph (1), "five years" is deemed to be replaced with "seven years", and in Article 165, paragraph (1), the phrase "where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Article, paragraph (1) of the following Article and Article 168" is deemed to be replaced with "the due date for payment of automobile tax for the owner of that motor vehicle on the assumption that Article 12-5, paragraph (2) of the Supplementary Provisions does not apply, and, in the case where that due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this paragraph". machine translation, not official **第五項** 第二項の規定の適用を受けた国土交通大臣の認定等の申請をした者又はその一般承継人に対する法人税法の規定の適用については、同法第五十五条第四項中「次に掲げるもの」とあるのは、「次に掲げるもの及び地方税法附則第十二条の五第二項の規定による自動車税」とする。 suppl-3251-226/art-12-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-5 With regard to the application of the Corporation Tax Act to a person who applied for certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism to whom the provisions of paragraph (2) have applied, or to that person's general successor, in Article 55, paragraph (4) of that Act, the phrase "The following amounts" is deemed to be replaced with "The following amounts and the amount of automobile tax under Article 12-5, paragraph (2) of the Supplementary Provisions of the Local Tax Act". machine translation, not official **第六項** 前各項に定めるもののほか、これらの規定の適用がある場合における自動車税に関する規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-12-5/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-6 In addition to what is provided for in the preceding paragraphs, Cabinet Order provides for the particulars necessary for the application of the provisions concerning automobile tax in cases where those provisions apply. machine translation, not official --- ## Cites - suppl-3251-226/art-12-5/par-1: 附則第十二条の三第二項 → 地方税法 附則第十二条の三第二項 (Supplementary Provisions, Article 12-3, paragraph (2)), suppl-3251-226/art-12-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-2 - suppl-3251-226/art-12-5/par-1: 第三項 → 地方税法 附則第十二条の三第三項 (Supplementary Provisions, Article 12-3, paragraph (3)), suppl-3251-226/art-12-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3 - suppl-3251-226/art-12-5/par-1: この項 → 地方税法 附則第十二条の五第一項 (Supplementary Provisions, Article 12-5, paragraph (1)), suppl-3251-226/art-12-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-1 - suppl-3251-226/art-12-5/par-1: 次項 → 地方税法 附則第十二条の五第二項 (Supplementary Provisions, Article 12-5, paragraph (2)), suppl-3251-226/art-12-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-2 - suppl-3251-226/art-12-5/par-1: 第五項 → 地方税法 附則第十二条の五第五項 (Supplementary Provisions, Article 12-5, paragraph (5)), suppl-3251-226/art-12-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-5 - suppl-3251-226/art-12-5/par-2: 第百六十条から第百六十二条まで → 地方税法 第百六十条 (Article 160), art-160 — https://japanlaw.org/ja/local-tax-act/art-160 · https://japanlaw.org/l/325AC0000000226/art-160 - suppl-3251-226/art-12-5/par-2: 第百六十条から第百六十二条まで → 地方税法 第百六十二条 (Article 162), art-162 — https://japanlaw.org/ja/local-tax-act/art-162 · https://japanlaw.org/l/325AC0000000226/art-162 - suppl-3251-226/art-12-5/par-3: 前項 → 地方税法 附則第十二条の五第二項 (Supplementary Provisions, Article 12-5, paragraph (2)), suppl-3251-226/art-12-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-2 - suppl-3251-226/art-12-5/par-4: 第二項 → 地方税法 附則第十二条の五第二項 (Supplementary Provisions, Article 12-5, paragraph (2)), suppl-3251-226/art-12-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-2 - suppl-3251-226/art-12-5/par-4: 第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/ja/local-tax-act/art-17-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-3 - suppl-3251-226/art-12-5/par-4: 第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1 - suppl-3251-226/art-12-5/par-4: 第百六十五条第一項 → 地方税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/local-tax-act/art-165/par-1 · https://japanlaw.org/l/325AC0000000226/art-165/par-1 - suppl-3251-226/art-12-5/par-4: この条 → 地方税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/ja/local-tax-act/art-165 · https://japanlaw.org/l/325AC0000000226/art-165 - suppl-3251-226/art-12-5/par-5: 第二項 → 地方税法 附則第十二条の五第二項 (Supplementary Provisions, Article 12-5, paragraph (2)), suppl-3251-226/art-12-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-2 - suppl-3251-226/art-12-5/par-5: 同法第五十五条第四項 → 法人税法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-55/par-4 · https://japanlaw.org/l/340AC0000000034/art-55/par-4 - suppl-3251-226/art-12-5/par-6: 前各項 → 地方税法 附則第十二条の五第一項 (Supplementary Provisions, Article 12-5, paragraph (1)), suppl-3251-226/art-12-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-1 - suppl-3251-226/art-12-5/par-6: 前各項 → 地方税法 附則第十二条の五第二項 (Supplementary Provisions, Article 12-5, paragraph (2)), suppl-3251-226/art-12-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-2 - suppl-3251-226/art-12-5/par-6: 前各項 → 地方税法 附則第十二条の五第三項 (Supplementary Provisions, Article 12-5, paragraph (3)), suppl-3251-226/art-12-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-3 - suppl-3251-226/art-12-5/par-6: 前各項 → 地方税法 附則第十二条の五第四項 (Supplementary Provisions, Article 12-5, paragraph (4)), suppl-3251-226/art-12-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-4 - suppl-3251-226/art-12-5/par-6: 前各項 → 地方税法 附則第十二条の五第五項 (Supplementary Provisions, Article 12-5, paragraph (5)), suppl-3251-226/art-12-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-5 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第十二条の三第三項第一号（自動車税の税率の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3/item-1 - 地方税法 附則第十二条の五第一項（自動車税の賦課徴収の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-1 - 地方税法 附則第十二条の五第三項（自動車税の賦課徴収の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-3 - 地方税法 附則第十二条の五第四項（自動車税の賦課徴収の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-4 - 地方税法 附則第十二条の五第五項（自動車税の賦課徴収の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-5 - 地方税法 附則第十二条の五第六項（自動車税の賦課徴収の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-6 - 地方税法 附則第十一条第八項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-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-20261027T202151-246, 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-20261027T202151-246, 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