# 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-5051-1/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) — address `suppl-5051-1/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-5051-1/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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 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 **第一項** 七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、四号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、四号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-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 The provisions of the 2025 New Act concerning 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 Item 4 Effective Date, and for the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Item 4 Effective Date, the provisions then in force continue to govern. 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「地方税法第四百四十六条第四項」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。）第四百四十六条第四項」と、「新法第四百四十六条第一項」とあるのは「同条第一項」と、同条第五項中「地方税法第四百五十一条第六項」とあるのは「七年新法第四百五十一条第六項」と、「新法第四百五十一条第一項」とあるのは「同条第一項」とする。 suppl-5051-1/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-18/par-2 With regard to the application of paragraphs (4) and (5) of the preceding Article on or after the Item 4 Effective Date, in paragraph (4) of that Article, the phrase "Article 446, paragraph (4) of the Local Tax Act" is deemed to be replaced with "Article 446, paragraph (4) of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions ('the 2025 New Act' in the following paragraph)" and the phrase "Article 446, paragraphs (1) through (3) of the New Act" is deemed to be replaced with "paragraphs (1) through (3) of that Article", and in paragraph (5) of that Article, the phrase "Article 451, paragraph (6) of the Local Tax Act" is deemed to be replaced with "Article 451, paragraph (6) of the 2025 New Act" and the phrase "Article 451, paragraphs (1) through (5) of the New Act" is deemed to be replaced with "paragraphs (1) through (5) of that Article". machine translation, not official --- ## Cites - suppl-5051-1/art-18/par-2: 前条第四項 → 地方税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-5051-1/art-17/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-4 - suppl-5051-1/art-18/par-2: 第五項 → 地方税法 附則第十七条第五項 (Supplementary Provisions, Article 17, paragraph (5)), suppl-5051-1/art-17/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-5 - suppl-5051-1/art-18/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 ## 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-20261027T214204-307, 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-20261027T214204-307, 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