# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（自動車取得税に関する経過措置） — address `suppl-4151-9/art-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-16 - 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. --- ### 第十六条（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-4151-9/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-16 **第一項** 新法附則第三十二条第三項から第五項まで及び第七項の規定、同条第九項の規定（道路運送車両法（昭和二十六年法律第百八十五号）第十六条第三項の規定による届出をした者に係る部分を除く。）並びに同条第十項及び第十一項の規定は、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-4151-9/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-16/par-1 The provisions of Article 32, paragraphs (3) through (5) and paragraph (7) of the Supplementary Provisions of the New Act, the provisions of paragraph (9) of that Article (excluding the part pertaining to a person who has made a notification under Article 16, paragraph (3) of the Road Transport Vehicle Act (Act No. 185 of 1951)), and the provisions of paragraphs (10) and (11) of that Article apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date. machine translation, not official **第二項** 施行日前の旧法附則第三十二条第九項及び第十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-4151-9/art-16/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-16/par-2 The provisions then in force continue to govern automobile acquisition tax imposed on the acquisition, before the Effective Date, of a motor vehicle prescribed in Article 32, paragraphs (9) and (10) of the Supplementary Provisions of the Former Act. machine translation, not official **第三項** 新法附則第三十二条第九項の規定（道路運送車両法第十六条第三項の規定による届出をした者に係る部分に限る。）は、道路運送車両法の一部を改正する法律（平成十四年法律第八十九号）の施行の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、同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-4151-9/art-16/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-16/par-3 The provisions of Article 32, paragraph (9) of the Supplementary Provisions of the New Act (limited to the part pertaining to a person who has made a notification under Article 16, paragraph (3) of the Road Transport Vehicle Act) apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the date of enforcement of the Act Partially Amending the Road Transport Vehicle Act (Act No. 89 of 2002), and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before that date. machine translation, not official ## 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九号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-9 --- ## 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-20261027T214204-268, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-269, 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