# 地方税法 / Local Tax Act — 第二十条 (Supplementary Provisions, Article 20) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-20. 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: 第二十条 (Supplementary Provisions, Article 20) — address `suppl-4281-13/art-20` - 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-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20 - 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. --- ### 第二十条 suppl-4281-13/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20 **第一項** 元年新法の規定中軽自動車税の環境性能割に関する部分は、附則第一条第五号の四に掲げる規定の施行の日以後に取得された三輪以上の軽自動車に対して課する軽自動車税の環境性能割について適用する。 suppl-4281-13/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20/par-1 The provisions of the Local Tax Act as Amended in 2019 relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions. machine translation, not official **第二項** 元年新法附則第二十九条の十第一項の条例又は規則の制定に関し必要な手続その他の行為は、附則第一条第五号の四に掲げる規定の施行の日前においても行うことができる。 suppl-4281-13/art-20/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20/par-2 Procedures and other acts necessary for the enactment of the Prefectural or Municipal Ordinance or rules under Article 29-10, paragraph (1) of the Supplementary Provisions of the Local Tax Act as Amended in 2019 may be carried out even before the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions. machine translation, not official **第三項** 元年新法の規定中軽自動車税の種別割に関する部分は、令和二年度以後の年度分の軽自動車税の種別割について適用し、令和元年度分までの軽自動車税については、なお従前の例による。 suppl-4281-13/art-20/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20/par-3 The provisions of the Local Tax Act as Amended in 2019 relating to the type-based levy of light motor vehicle tax apply to the type-based levy of light motor vehicle tax for fiscal 2020 and subsequent fiscal years, and with regard to light motor vehicle tax up to fiscal 2019, the provisions then in force continue to govern. machine translation, not official **第四項** 前項の規定によりなお従前の例によることとされた元年旧法附則第五十七条第五項、第七項又は第九項の規定により納税義務を免除される令和元年度分までの軽自動車税に係る地方団体の徴収金に係る同条第十項の規定による還付又は同条第十一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-20/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20/par-4 With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019 or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019, pertaining to local government levies on light motor vehicle tax up to fiscal 2019 for which tax liability is exempted under Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019 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-20/par-1: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4 - suppl-4281-13/art-20/par-2: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4 - suppl-4281-13/art-20/par-4: 前項 → 地方税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4281-13/art-20/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20/par-3 ## 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五号の四（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4 - 地方税法 附則第二十条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20/par-4 --- ## 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