# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4021-14/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（自動車税に関する経過措置） — address `suppl-4021-14/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4021-14/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-8 - 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. --- ### 第八条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-4021-14/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4021-14/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-8 **第一項** 新法附則第十二条の三（同条第三項から第六項までを除く。）の規定は、平成二年度以後の年度分の自動車税について適用し、平成元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-4021-14/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4021-14/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-8/par-1 The provisions of Article 12-3 of the Supplementary Provisions of the New Act (excluding paragraphs (3) through (6) of that Article) apply to automobile tax for fiscal year 1990 and subsequent fiscal years, and with respect to automobile tax up to that for fiscal year 1989, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第十二条の三第三項から第六項までの規定は、施行日以後に取得された自動車に対して課すべき自動車税について適用し、施行日前に取得された自動車に対して課する自動車税については、なお従前の例による。 suppl-4021-14/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4021-14/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-8/par-2 The provisions of Article 12-3, paragraphs (3) through (6) of the Supplementary Provisions of the New Act apply to automobile tax to be imposed on motor vehicles acquired on or after the Effective Date, and with respect to automobile tax imposed on motor vehicles acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4021-14/art-8/par-1: 新法附則第十二条の三 → 地方税法 附則第十二条の三 (Supplementary Provisions, Article 12-3), suppl-3251-226/art-12-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3 - suppl-4021-14/art-8/par-1: 同条第三項から第六項まで → 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-4021-14/art-8/par-2: 新法附則第十二条の三第三項から第六項まで → 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十三条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4021-14/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-13/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-20261027T214204-252, 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