# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（自動車税に関する経過措置） — address `suppl-4241-17/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-6 - 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. --- ### 第六条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-4241-17/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-6 **第一項** 新法附則第十二条の三の規定は、平成二十四年度以後の年度分の自動車税について適用し、平成二十三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-4241-17/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-6/par-1 The provisions of Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal 2012 and subsequent fiscal years, and with regard to automobile tax up to fiscal 2011, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第五十四条第二項に規定する対象区域内用途廃止等自動車に代わるものと道府県知事が認める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-4241-17/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-6/par-2 With regard to automobile tax imposed on a motor vehicle that the prefectural governor recognizes as replacing a motor vehicle whose use within the target area has been discontinued, etc. prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法附則第五十四条第三項に規定する場合における同項に規定する他の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-4241-17/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-6/par-3 With regard to automobile tax imposed on another motor vehicle prescribed in Article 54, paragraph (3) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第四項** 旧法附則第五十四条第七項に規定する場合における同項に規定する対象区域内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-4241-17/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-6/par-4 With regard to automobile tax imposed on a motor vehicle within the target area prescribed in Article 54, paragraph (7) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4241-17/art-6/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 --- ## 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-20261027T202151-336, 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