# 地方税法 / Local Tax Act — 第十三条の二 (Supplementary Provisions, Article 13-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-13-2. 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: 第十三条の二 (Supplementary Provisions, Article 13-2) — address `suppl-4281-13/art-13-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-13-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13-2 - 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. --- ### 第十三条の二 suppl-4281-13/art-13-2 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-13-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13-2 **第一項** 附則第一条第三号に掲げる規定による改正後の地方税法（附則第十九条の二第一項において「二十九年新法」という。）の規定中自動車税に関する部分は、平成二十九年度以後の年度分の自動車税について適用し、平成二十八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-4281-13/art-13-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13-2/par-1 The provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (iii) of the Supplementary Provisions (referred to as the "2017 New Act" in Article 19-2, paragraph (1) of the Supplementary Provisions), relating to automobile tax apply to automobile tax for fiscal 2017 and subsequent fiscal years, and with regard to automobile tax for fiscal 2016 and earlier fiscal years, 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附則第一条第三号に掲げる規定による改正前の地方税法（附則第十九条の二第二項において「二十九年旧法」という。）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二十七年度分及び平成二十八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-4281-13/art-13-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-13-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13-2/par-2 With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the 2017 Former Act or the appropriation under Article 54, paragraph (5) of the Supplementary Provisions of the 2017 Former Act, pertaining to local government levies on automobile tax for fiscal 2015 and fiscal 2016 for which tax liability is exempted under Article 54, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions listed in Article 1, item (iii) of the Supplementary Provisions (referred to as the "2017 Former Act" in Article 19-2, paragraph (2) of the Supplementary Provisions) and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-13/art-13-2/par-1: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4281-13/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-3 - suppl-4281-13/art-13-2/par-1: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-4281-13/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19-2/par-1 - suppl-4281-13/art-13-2/par-2: 前項 → 地方税法 附則第十三条の二第一項 (Supplementary Provisions, Article 13-2, paragraph (1)), suppl-4281-13/art-13-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13-2/par-1 - suppl-4281-13/art-13-2/par-2: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4281-13/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-3 - suppl-4281-13/art-13-2/par-2: 附則第十九条の二第二項 → 地方税法 附則第十九条の二第二項 (Supplementary Provisions, Article 19-2, paragraph (2)), suppl-4281-13/art-19-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-19-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19-2/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三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-3 - 地方税法 附則第十三条の二第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-13-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13-2/par-2 --- ## 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-20261027T214204-294, 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