# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（法定外普通税としての自動車取得税の廃止） — address `suppl-3431-4/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-15 - 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. --- ### 第十五条（法定外普通税としての自動車取得税の廃止） — Abolition of Automobile Acquisition Tax as a Non-Statutory Ordinary Tax caption: machine translation, not official suppl-3431-4/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-15 **第一項** 新法の規定中自動車取得税に関する部分の施行の際、旧法の規定に基づき、自動車の取得に対し、その取得者に課する法定外普通税（以下この条において「法定外普通税としての自動車取得税」という。）を課している道府県は、昭和四十三年七月一日以後においては、法定外普通税としての自動車取得税を課することができない。ただし、同日前に課すべきであつた当該法定外普通税としての自動車取得税については、この限りでない。 suppl-3431-4/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-15/par-1 A prefecture that, at the time of the enforcement of the provisions of the New Act relating to automobile acquisition tax, is imposing, based on the provisions of the Former Act, a non-statutory ordinary tax on the acquirer on the acquisition of a motor vehicle (hereinafter in this Article referred to as "automobile acquisition tax as a non-statutory ordinary tax") may not impose automobile acquisition tax as a non-statutory ordinary tax on or after July 1, 1968; provided, however, that this does not apply to automobile acquisition tax as a non-statutory ordinary tax that should have been imposed before that date. machine translation, not official --- ## Cites - suppl-3431-4/art-15/par-1: この条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3431-4/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-15 ## 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（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-1/par-1 - 地方税法 附則第十五条第一項（法定外普通税としての自動車取得税の廃止） — https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-15/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-20261027T214204-235, 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