# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12. 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 (Supplementary Provisions, Article 12)（自動車取得税に関する経過措置） — address `suppl-4051-4/art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12 - 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（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax caption: machine translation, not official suppl-4051-4/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12 **第一項** 新法附則第三十二条第三項の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。 suppl-4051-4/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-1 The provisions of Article 32, paragraph (3) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第三十二条第四項に規定する昭和六十三年規制適合車等の取得（当該取得が附則第一条第二号に掲げる規定の施行の日前に行われた場合又は同項の昭和五十四年四月一日以降に適用されるべきものとして定められた排出ガス保安基準に適合する自動車につき同号に掲げる規定の施行の日前に抹消登録を受けた者が、当該自動車に代わるものとして同日以後に同項に規定する昭和六十三年規制適合車等を取得した場合に限り、当該取得が新法附則第三十二条第四項の規定の適用を受ける場合を除く。）に対して課する自動車取得税については、なお従前の例による。 suppl-4051-4/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-2 With regard to automobile acquisition tax imposed on the acquisition of vehicles complying with the 1988 regulations, etc. prescribed in Article 32, paragraph (4) of the Supplementary Provisions of the Former Act (limited to the case where that acquisition was made before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or where a person who received deregistration before the date of enforcement of the provisions listed in that item for a motor vehicle that complies with the exhaust gas safety standards prescribed to be applied on and after April 1, 1979 referred to in that paragraph acquired the vehicles complying with the 1988 regulations, etc. prescribed in that paragraph on or after that date as a replacement for that motor vehicle, and excluding the case where that acquisition is subject to the application of Article 32, paragraph (4) of the Supplementary Provisions of the New Act), the provisions then in force continue to govern. machine translation, not official **第三項** 施行日前の旧法附則第三十二条第五項及び第六項に規定する自動車の取得に対して課する自動車取得税については、なお従前の例による。 suppl-4051-4/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-3 With regard to automobile acquisition tax imposed on the acquisition, before the Effective Date, of motor vehicles prescribed in Article 32, paragraphs (5) and (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第四項** 施行日から附則第一条第二号に掲げる規定の施行の日までの間に行われた新法附則第三十二条第七項に規定する自動車の取得に対して課すべき自動車取得税に係る同項の規定の適用については、同項中「第四項又は前項」とあるのは、「第四項」とする。 suppl-4051-4/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-4 With regard to the application of Article 32, paragraph (7) of the Supplementary Provisions of the New Act to automobile acquisition tax to be imposed on the acquisition of motor vehicles prescribed in that paragraph made between the Effective Date and the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, "paragraph (4) or the preceding paragraph" in that paragraph is deemed to be replaced with "paragraph (4)". machine translation, not official --- ## Cites - suppl-4051-4/art-12/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4051-4/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2 - suppl-4051-4/art-12/par-2: 同項 → 地方税法 附則第一条第一項 (Supplementary Provisions, Article 1, paragraph (1)), suppl-4051-4/art-1/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1 - suppl-4051-4/art-12/par-4: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4051-4/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2 --- ## 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-20261027T214204-254, 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