# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（自動車取得税に関する経過措置） — address `suppl-4291-2/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11 - 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. --- ### 第十一条（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-4291-2/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11 **第一項** 別段の定めがあるものを除き、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-4291-2/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-1 Except as otherwise provided, the provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 道府県知事は、納付すべき自動車取得税（施行日前の自動車の取得に対するものに限る。）の額について不足額があることを地方税法第百二十二条第一項の納期限（納期限の延長があったときは、その延長された納期限）後において知った場合において、当該事実が生じた原因が当該不足額に係る自動車の取得者以外の者（以下この項及び次項において「第三者」という。）にあるときは、同法第百二十九条第四項の規定による通知をする前に、当該第三者（当該第三者と政令で定める特別の関係がある者を含む。以下この項及び次項において同じ。）に対し、当該不足額に係る自動車取得税の納付を申し出る機会を与えることができるものとし、当該申出の機会を与えられた第三者が当該申出をしたときは、当該第三者を当該不足額に係る自動車について同条第一項に規定する申告書を提出すべき当該自動車の取得者とみなして、同条第二項の規定その他の自動車取得税に関する規定（同法第百三十二条及び第百三十三条の規定を除く。）を適用する。 suppl-4291-2/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-2 A prefectural governor may, where the governor comes to know, after the due date for payment under Article 122, paragraph (1) of the Local Tax Act (or, where the due date for payment was extended, that extended due date for payment), that there is a shortfall in the amount of automobile acquisition tax to be paid (limited to that on the acquisition of a motor vehicle before the Effective Date) and the cause of that fact lies with a person other than the acquirer of the motor vehicle pertaining to that shortfall (hereinafter referred to in this paragraph and the following paragraph as a "third party"), give that third party (including a person having a special relationship specified by Cabinet Order with that third party; the same applies hereinafter in this paragraph and the following paragraph) an opportunity to offer to pay the automobile acquisition tax pertaining to that shortfall, before giving the notice under Article 129, paragraph (4) of that Act, and when the third party given the opportunity to make that offer has made it, the provisions of Article 129, paragraph (2) of that Act and other provisions concerning automobile acquisition tax (excluding the provisions of Article 132 and Article 133 of that Act) apply as if that third party were the acquirer of the motor vehicle who is to file the return prescribed in Article 129, paragraph (1) of that Act for the motor vehicle pertaining to that shortfall. machine translation, not official **第三項** 前項の規定による申出をした第三者は、当該申出を撤回することができない。 suppl-4291-2/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-3 A third party who has made the offer under the provisions of the preceding paragraph may not withdraw that offer. machine translation, not official **第四項** 第二項の規定の適用がある場合における地方税法第百三十条第二項の規定の適用については、同項中「第百二十二条第一項」とあるのは「同項」と、「この節」とあるのは「この項」と、「納期限までの期間又は当該納期限」とあるのは「納期限」とする。 suppl-4291-2/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-4 With regard to the application of the provisions of Article 130, paragraph (2) of the Local Tax Act in the case where the provisions of paragraph (2) apply, the phrase "Article 122, paragraph (1)" in Article 130, paragraph (2) of that Act is deemed to be replaced with "that paragraph", the phrase "this Section" with "this paragraph", and the phrase "the period until the due date for payment or that due date for payment" with "the due date for payment". machine translation, not official **第五項** 前三項に定めるもののほか、これらの規定の適用がある場合における自動車取得税に関する規定の適用に関し必要な事項は、政令で定める。 suppl-4291-2/art-11/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-5 In addition to what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions concerning automobile acquisition tax in the case where those provisions apply are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4291-2/art-11/par-2: この項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4291-2/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-2 - suppl-4291-2/art-11/par-2: 次項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4291-2/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-3 - suppl-4291-2/art-11/par-3: 前項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4291-2/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-2 - suppl-4291-2/art-11/par-4: 第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4291-2/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-2 - suppl-4291-2/art-11/par-5: 前三項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4291-2/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-2 - suppl-4291-2/art-11/par-5: 前三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4291-2/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-3 - suppl-4291-2/art-11/par-5: 前三項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4291-2/art-11/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十一条第二項（自動車取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-2 - 地方税法 附則第十一条第三項（自動車取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-3 - 地方税法 附則第十一条第四項（自動車取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-4 - 地方税法 附則第十一条第五項（自動車取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-5 --- ## 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-20261027T214204-296, 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