# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（軽自動車税に関する経過措置） — address `suppl-5031-7/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-15 - 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. --- ### 第十五条（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-5031-7/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-15 **第一項** 新法の規定中軽自動車税の環境性能割に関する部分は、施行日以後に取得された三輪以上の軽自動車に対して課すべき軽自動車税の環境性能割について適用し、施行日前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は、なお従前の例による。 suppl-5031-7/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-15/par-1 The provisions of the New Act relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Effective Date, and the provisions then in force continue to govern the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Effective Date. machine translation, not official **第二項** 新法の規定中軽自動車税の種別割に関する部分は、令和三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、令和二年度分までの軽自動車税の種別割については、なお従前の例による。 suppl-5031-7/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-15/par-2 The provisions of the New Act relating to the type-based levy of light motor vehicle tax apply from the type-based levy of light motor vehicle tax for fiscal year 2021, and the provisions then in force continue to govern the type-based levy of light motor vehicle tax up to fiscal year 2020. machine translation, not official --- ## 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-20261027T214204-304, 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