# 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-4171-5/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)（自動車取得税に関する経過措置） — address `suppl-4171-5/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-4171-5/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-5/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（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax caption: machine translation, not official suppl-4171-5/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-8 **第一項** 次項に定めるものを除き、新法の規定中自動車取得税に関する部分は、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-4171-5/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-8/par-1 Except as provided in the following paragraph, the provisions of the New Act concerning automobile acquisition tax 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** 新法附則第三十二条第十一項の規定は、平成十七年十月一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、同日前に行った旧法附則第三十二条第十一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-4171-5/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-8/par-2 The provisions of Article 32, paragraph (11) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after October 1, 2005, and, for automobile acquisition tax imposed on acquisitions of motor vehicles prescribed in Article 32, paragraph (11) of the Supplementary Provisions of the Former Act that were made before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4171-5/art-8/par-1: 次項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4171-5/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-8/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-1 - 地方税法 附則第八条第一項（自動車取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-8/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-20261027T214204-271, 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