# 地方税法 / Local Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18. 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: 第十八条 (Supplementary Provisions, Article 18)（軽自動車税に関する経過措置） — address `suppl-4291-2/art-18` - 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-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18 - 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. --- ### 第十八条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax caption: machine translation, not official suppl-4291-2/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18 **第一項** 別段の定めがあるものを除き、新法の規定中軽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軽自動車税について適用し、平成二十八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-4291-2/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-1 Except as otherwise provided, the provisions of the New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern light motor vehicle tax for fiscal years through fiscal 2016. machine translation, not official **第二項** 市町村長は、納付すべき軽自動車税（平成二十八年度以前の年度分のものに限る。）の額について不足額があることを地方税法第四百四十五条第二項の納期限（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三輪以上の軽自動車の所有者以外の者（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、同法第十三条第一項の規定による告知をする前に、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、当該不足額に係る軽自動車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、当該第三者を賦課期日現在における当該不足額に係る三輪以上の軽自動車の所有者とみなして、軽自動車税に関する規定（同法第四百四十七条から第四百四十九条までの規定を除く。）を適用する。 suppl-4291-2/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-2 A mayor of a municipality may, where the mayor comes to know, after the due date for payment under Article 445, paragraph (2) 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 light motor vehicle tax to be paid (limited to that for fiscal 2016 or an earlier fiscal year) and the cause of that fact lies with a person other than the owner of the light motor vehicle with three or more wheels 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 light motor vehicle tax pertaining to that shortfall, before giving the notification under Article 13, paragraph (1) of that Act, and when the third party given the opportunity to make that offer has made it, the provisions concerning light motor vehicle tax (excluding the provisions of Articles 447 through 449 of that Act) apply as if that third party were the owner, as of the assessment date, of the light motor vehicle with three or more wheels 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-18/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/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** 前二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軽自動車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-18/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-4 In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning light motor vehicle tax in the case where those provisions apply are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4291-2/art-18/par-2: 地方税法第四百四十五条第二項 → 地方税法 第四百四十五条第二項 (Article 445, paragraph (2)), art-445/par-2 — https://japanlaw.org/ja/local-tax-act/art-445/par-2 · https://japanlaw.org/l/325AC0000000226/art-445/par-2 - suppl-4291-2/art-18/par-2: この項 → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4291-2/art-18/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-2 - suppl-4291-2/art-18/par-2: 次項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-4291-2/art-18/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-3 - suppl-4291-2/art-18/par-2: 同法第十三条第一項 → 地方税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-13/par-1 - suppl-4291-2/art-18/par-2: 同法第四百四十七条から第四百四十九条まで → 地方税法 第四百四十七条 (Article 447), art-447 — https://japanlaw.org/ja/local-tax-act/art-447 · https://japanlaw.org/l/325AC0000000226/art-447 - suppl-4291-2/art-18/par-3: 前項 → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4291-2/art-18/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-2 - suppl-4291-2/art-18/par-4: 前二項 → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4291-2/art-18/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-2 - suppl-4291-2/art-18/par-4: 前二項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-4291-2/art-18/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十八条第二項（軽自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-2 - 地方税法 附則第十八条第三項（軽自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-3 - 地方税法 附則第十八条第四項（軽自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/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-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