# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（自動車税に関する経過措置） — address `suppl-4261-4/art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9 - 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. --- ### 第九条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-4261-4/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9 **第一項** 新法の規定中自動車税に関する部分は、平成二十六年度以後の年度分の自動車税について適用し、平成二十五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-4261-4/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-1 The provisions of the New Act relating to automobile tax apply to automobile tax for fiscal 2014 and subsequent fiscal years, and with regard to automobile tax up to fiscal 2013, the provisions then in force continue to govern. machine translation, not official **第二項** 前項の規定によりなお従前の例によることとされた旧法附則第五十四条第三項の規定により納税義務を免除される平成二十四年度分及び平成二十五年度分の自動車税に係る地方団体の徴収金に係る同条第四項の規定による還付又は同条第五項の規定による充当については、なお従前の例による。 suppl-4261-4/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-2 With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the Former Act, or the appropriation under paragraph (5) of that Article, of local government levies relating to automobile tax for fiscal 2012 and fiscal 2013 for which tax liability is exempted under Article 54, paragraph (3) of the Supplementary Provisions of the Former Act, which continues to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern. machine translation, not official **第三項** 施行日がエネルギーの使用の合理化に関する法律の一部を改正する等の法律（平成二十五年法律第二十五号。以下この項及び次項において「合理化法改正法」という。）の施行の日前である場合には、合理化法改正法の施行の日の前日までの間における新法附則第十二条の三第四項第四号の規定の適用については、同号中「エネルギーの使用の合理化等に関する法律第八十条第一号イ」とあるのは「エネルギーの使用の合理化に関する法律第八十条第一号」と、「エネルギー消費機器等製造事業者等」とあるのは「製造事業者等」とする。 suppl-4261-4/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-3 If the Effective Date is before the date of enforcement of the Act Partially Amending the Act on the Rationalization of Energy Use, and Other Matters (Act No. 25 of 2013; hereinafter in this paragraph and the following paragraph referred to as the "Energy Rationalization Act Amendment Act"), for the purpose of applying the provisions of Article 12-3, paragraph (4), item (iv) of the Supplementary Provisions of the New Act during the period until the day before the date of enforcement of the Energy Rationalization Act Amendment Act, the phrase "Article 80, item (i), (a) of the Act on the Rationalization, etc. of Energy Use" in that item is deemed to be replaced with "Article 80, item (i) of the Act on the Rationalization of Energy Use", and the phrase "energy-consuming equipment, etc. manufacturers, etc." is deemed to be replaced with "manufacturers, etc.". machine translation, not official **第四項** 前項に規定する場合において、合理化法改正法附則第七条のうち地方税法附則第十二条の二の二第二項第四号イ（３）及び第十二条の三第三項第四号の改正規定中「附則第十二条の二の二第二項第四号イ（３）及び第十二条の三第三項第四号」とあるのは、「附則第十二条の二の二第二項第四号イ（３）」とする。 suppl-4261-4/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-4 In the case prescribed in the preceding paragraph, the phrase "Article 12-2-2, paragraph (2), item (iv), (a), (3) and Article 12-3, paragraph (3), item (iv) of the Supplementary Provisions" in the part of Article 7 of the Supplementary Provisions of the Energy Rationalization Act Amendment Act that amends Article 12-2-2, paragraph (2), item (iv), (a), (3) and Article 12-3, paragraph (3), item (iv) of the Supplementary Provisions of the Local Tax Act is deemed to be replaced with "Article 12-2-2, paragraph (2), item (iv), (a), (3) of the Supplementary Provisions". machine translation, not official --- ## Cites - suppl-4261-4/art-9/par-2: 前項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4261-4/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-1 - suppl-4261-4/art-9/par-3: この項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4261-4/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-3 - suppl-4261-4/art-9/par-3: 次項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4261-4/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-4 - suppl-4261-4/art-9/par-4: 前項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4261-4/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第九条第二項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-2 - 地方税法 附則第九条第三項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-3 - 地方税法 附則第九条第四項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-4 - 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-4261-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/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-20261027T202151-341, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-341, 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