# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12. 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: 第十二条 (Supplementary Provisions, Article 12) — address `suppl-5051-1/art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12 - 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. --- ### 第十二条 suppl-5051-1/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12 **第一項** 附則第一条第四号に掲げる規定による改正後の地方税法（附則第十八条第一項において「七年新法」という。）の規定中自動車税の環境性能割に関する部分は、同号に掲げる規定の施行の日（以下この条及び附則第十八条において「四号施行日」という。）以後に取得された自動車に対して課すべき自動車税の環境性能割について適用し、四号施行日前に取得された自動車に対して課する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-5051-1/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12/par-1 The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (referred to as the "2025 New Act" in Article 18, paragraph (1) of the Supplementary Provisions) relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the date of enforcement of the provisions set forth in that item (hereinafter referred to as the "Item 4 Effective Date" in this Article and Article 18 of the Supplementary Provisions), and the provisions then in force continue to govern the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Item 4 Effective Date. machine translation, not official **第二項** 四号施行日以後における前条第四項及び第五項の規定の適用については、同条第四項中「地方税法第百四十九条第四項」とあるのは「附則第一条第四号に掲げる規定による改正後の地方税法（次項において「七年新法」という。）第百四十九条第五項」と、「新法第百四十九条第一項から第三項まで」とあるのは「同条第一項から第四項まで」と、同条第五項中「地方税法第百五十七条第六項」とあるのは「七年新法第百五十七条第七項」と、「新法第百五十七条第一項から第五項まで」とあるのは「同条第一項から第六項まで」とする。 suppl-5051-1/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12/par-2 With regard to the application of paragraphs (4) and (5) of the preceding Article on or after the Item 4 Effective Date, the phrase "Article 149, paragraph (4) of the Local Tax Act" in paragraph (4) of that Article is deemed to be replaced with "Article 149, paragraph (5) of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (referred to as the '2025 New Act' in the following paragraph)", the phrase "Article 149, paragraphs (1) through (3) of the New Act" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of that Article", the phrase "Article 157, paragraph (6) of the Local Tax Act" in paragraph (5) of that Article is deemed to be replaced with "Article 157, paragraph (7) of the 2025 New Act", and the phrase "Article 157, paragraphs (1) through (5) of the New Act" in that paragraph is deemed to be replaced with "paragraphs (1) through (6) of that Article". machine translation, not official --- ## Cites - suppl-5051-1/art-12/par-1: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5051-1/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-4 - suppl-5051-1/art-12/par-1: 附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5051-1/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-18/par-1 - suppl-5051-1/art-12/par-1: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5051-1/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12 - suppl-5051-1/art-12/par-1: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5051-1/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-18 - suppl-5051-1/art-12/par-2: 前条第四項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-5051-1/art-11/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-4 - suppl-5051-1/art-12/par-2: 第五項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-5051-1/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-5 - suppl-5051-1/art-12/par-2: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5051-1/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-4 - suppl-5051-1/art-12/par-2: 新法第百四十九条第一項から第三項まで → 地方税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/local-tax-act/art-149/par-1 · https://japanlaw.org/l/325AC0000000226/art-149/par-1 - suppl-5051-1/art-12/par-2: 新法第百四十九条第一項から第三項まで → 地方税法 第百四十九条第二項 (Article 149, paragraph (2)), art-149/par-2 — https://japanlaw.org/ja/local-tax-act/art-149/par-2 · https://japanlaw.org/l/325AC0000000226/art-149/par-2 - suppl-5051-1/art-12/par-2: 新法第百四十九条第一項から第三項まで → 地方税法 第百四十九条第三項 (Article 149, paragraph (3)), art-149/par-3 — https://japanlaw.org/ja/local-tax-act/art-149/par-3 · https://japanlaw.org/l/325AC0000000226/art-149/par-3 - suppl-5051-1/art-12/par-2: 同条第一項から第四項まで → 地方税法 第百四十九条第四項 (Article 149, paragraph (4)), art-149/par-4 — https://japanlaw.org/ja/local-tax-act/art-149/par-4 · https://japanlaw.org/l/325AC0000000226/art-149/par-4 - suppl-5051-1/art-12/par-2: 新法第百五十七条第一項から第五項まで → 地方税法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/local-tax-act/art-157/par-1 · https://japanlaw.org/l/325AC0000000226/art-157/par-1 ## 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四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-4 - 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12/par-1 --- ## 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-20261027T214204-306, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-306, 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