# 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-4201-21/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-4201-21/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-4201-21/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4201-21/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-4201-21/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-12 **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-4201-21/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-12/par-1 Except as provided for in the following paragraph, the provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date. machine translation, not official **第二項** 新法第六百九十九条の三十二第二項の規定は、平成二十一年度以後に同項の規定により交付すべき交付金について適用し、平成二十年度分までの旧法第六百九十九条の三十二第二項の規定により交付する交付金については、なお従前の例による。 suppl-4201-21/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-12/par-2 The provisions of Article 699-32, paragraph (2) of the New Act apply to grants to be distributed under that paragraph for fiscal year 2009 and thereafter, and the provisions then in force continue to govern grants distributed under Article 699-32, paragraph (2) of the Former Act up to and including fiscal year 2008. machine translation, not official --- ## Cites - suppl-4201-21/art-12/par-1: 次項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4201-21/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-12/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十二条第一項（自動車取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-12/par-1 - 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-21/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-20261027T214204-278, 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