# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-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: 第五条 (Supplementary Provisions, Article 5)（自動車税に関する経過措置） — address `suppl-4011-14/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-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. --- ### 第五条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-4011-14/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5 **第一項** 新法第百四十七条第一項第一号の規定は、平成元年度以後の年度分の自動車税について適用し、昭和六十三年度分までの自動車税については、なお従前の例による。 suppl-4011-14/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-1 The provisions of Article 147, paragraph (1), item (i) of the New Act apply to automobile tax for fiscal year 1989 and subsequent fiscal years, and with respect to automobile tax up to that for fiscal year 1988, the provisions then in force continue to govern. machine translation, not official **第二項** 四輪以上の小型自動車のうち自治省令で定めるものに対して課すべき平成元年度分の自動車税の標準税率は、新法第百四十七条第一項第一号の規定にかかわらず、なお従前の例による。 suppl-4011-14/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-2 Notwithstanding the provisions of Article 147, paragraph (1), item (i) of the New Act, with respect to the standard tax rate of automobile tax for fiscal year 1989 to be imposed on small-sized motor vehicles with four or more wheels specified by Order of the Ministry of Home Affairs, the provisions then in force continue to govern. machine translation, not official **第三項** 前項に規定する小型自動車に対する新法第百四十七条第一項第一号の規定の適用については、平成二年度分及び平成三年度分の自動車税に限り、次の表の上欄に掲げる字句は、平成二年度分にあっては同表の中欄に掲げる字句に、平成三年度分にあっては同表の下欄に掲げる字句にそれぞれ読み替えるものとする。 一万三千八百円 一万九百円 一万二千三百円 一万五千七百円 一万千五百円 一万三千五百円 一万七千九百円 一万二千三百円 一万五千百円 二万五百円 一万三千百円 一万六千七百円 二万三千六百円 一万四千二百円 一万八千九百円 二万七千二百円 一万五千四百円 二万千三百円 四万七百円 一万九千九百円 三万三百円 四万五千円 四万千三百円 四万三千百円 五万千円 四万三千三百円 四万七千百円 五万八千円 四万五千六百円 五万千七百円 六万六千五百円 四万八千五百円 五万七千五百円 七万六千五百円 五万千八百円 六万四千百円 八万八千円 五万五千六百円 七万千七百円 十一万千円 六万三千三百円 八万七千百円 suppl-4011-14/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-3 For the application of the provisions of Article 147, paragraph (1), item (i) of the New Act to the small-sized motor vehicles prescribed in the preceding paragraph, only for automobile tax for fiscal year 1990 and fiscal year 1991, the phrases in the left-hand column of the following table are deemed to be replaced with the phrases in the middle column of the same table for fiscal year 1990, and with the phrases in the right-hand column of the same table for fiscal year 1991. 13,800 yen 10,900 yen 12,300 yen 15,700 yen 11,500 yen 13,500 yen 17,900 yen 12,300 yen 15,100 yen 20,500 yen 13,100 yen 16,700 yen 23,600 yen 14,200 yen 18,900 yen 27,200 yen 15,400 yen 21,300 yen 40,700 yen 19,900 yen 30,300 yen 45,000 yen 41,300 yen 43,100 yen 51,000 yen 43,300 yen 47,100 yen 58,000 yen 45,600 yen 51,700 yen 66,500 yen 48,500 yen 57,500 yen 76,500 yen 51,800 yen 64,100 yen 88,000 yen 55,600 yen 71,700 yen 111,000 yen 63,300 yen 87,100 yen machine translation, not official **第四項** 前項の規定の適用がある場合における新法第百四十七条第三項から第五項までの規定の適用については、同条第三項中「同項各号」とあるのは「同項各号（地方税法の一部を改正する法律（平成元年法律第十四号。以下本条において「改正法」という。）附則第五条第三項の規定により読み替えて適用される場合を含む。）」と、同条第四項中「第一項又は」とあるのは「第一項（改正法附則第五条第三項の規定により読み替えて適用される場合を含む。）又は」と、「前項」とあるのは「前項（同条第四項の規定により読み替えて適用される場合を含む。）」と、「第一項各号」とあるのは「第一項各号（同条第三項の規定により読み替えて適用される場合を含む。）」と、同条第五項中「前各項」とあるのは「前各項（改正法附則第五条第三項及び第四項の規定により読み替えて適用される場合を含む。）」とする。 suppl-4011-14/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-4 In the case where the provisions of the preceding paragraph apply, for the application of the provisions of Article 147, paragraphs (3) through (5) of the New Act, in paragraph (3) of that Article, "each item of that paragraph" is deemed to be replaced with "each item of that paragraph (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 14 of 1989; hereinafter in this Article referred to as the 'Amending Act'))"; in paragraph (4) of that Article, "paragraph (1) or" is deemed to be replaced with "paragraph (1) (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act) or", "the preceding paragraph" with "the preceding paragraph (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (4) of the Supplementary Provisions of the Amending Act)", and "each item of paragraph (1)" with "each item of paragraph (1) (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act)"; and in paragraph (5) of that Article, "the preceding paragraphs" is deemed to be replaced with "the preceding paragraphs (including the cases where they are applied with the terms replaced pursuant to the provisions of Article 5, paragraphs (3) and (4) of the Supplementary Provisions of the Amending Act)". machine translation, not official **第五項** 旧法附則第十二条の三第一項に規定する電気を動力源とする自動車又は同項に規定するメタノール自動車に対して課する昭和六十三年度分の自動車税については、なお従前の例による。 suppl-4011-14/art-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-5 With respect to the automobile tax for fiscal year 1988 imposed on a motor vehicle with electricity as its power source prescribed in Article 12-3, paragraph (1) of the Supplementary Provisions of the Former Act or a methanol motor vehicle prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4011-14/art-5/par-3: 前項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4011-14/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-2 - suppl-4011-14/art-5/par-4: 前項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4011-14/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-3 - suppl-4011-14/art-5/par-4: 同条第四項 → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4011-14/art-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-4 - suppl-4011-14/art-5/par-4: 第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4011-14/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-1 - suppl-4011-14/art-5/par-4: 同条第五項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4011-14/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-5 - suppl-4011-14/art-5/par-4: 前各項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4011-14/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五条第三項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-3 - 地方税法 附則第五条第四項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-4 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-12/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-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, 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-20261027T214204-251, 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