# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9)

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- 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: 第九条 (Supplementary Provisions, Article 9)（軽自動車税に関する規定の適用） — address `suppl-3471-11/art-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-9
- 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.

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### 第九条（軽自動車税に関する規定の適用） — Application of Provisions on Light Motor Vehicle Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3471-11/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-9</sup>

**第一項**  新法第四百四十九条の二の規定は、昭和四十七年度分の軽自動車税から適用し、昭和四十六年度分までの軽自動車税については、なお従前の例による。
<sup>suppl-3471-11/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-9/par-1</sup>
The provisions of Article 449-2 of the New Act apply from light motor vehicle tax for fiscal year 1972, and for light motor vehicle tax up to fiscal year 1971, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## 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-20261027T202151-281, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-231, 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