# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10)
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- 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: 第十条 (Supplementary Provisions, Article 10)（軽自動車税に関する経過措置） — address `suppl-5071-7/art-10`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-10
- 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.
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### 第十条（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-5071-7/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-10
**第一項** 新法第四百四十五条第三項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-5071-7/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-10/par-1
The provisions of Article 445, paragraph (3) of the 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** 新法第四百四十五条第三項の規定中軽自動車税の種別割に関する部分は、四号施行日の属する年度の翌年度（四号施行日が四月一日である場合には、四号施行日の属する年度）以後の年度分の軽自動車税の種別割について適用し、四号施行日の属する年度（四号施行日が四月一日である場合には、四号施行日の属する年度の前年度）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-5071-7/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-10/par-2
The provisions of Article 445, paragraph (3) of the New Act concerning the type-based levy of light motor vehicle tax apply to the type-based levy of light motor vehicle tax for the fiscal years beginning with the fiscal year following the fiscal year including the Item 4 Effective Date (or, if the Item 4 Effective Date is April 1, the fiscal year including the Item 4 Effective Date), and for the type-based levy of light motor vehicle tax for the fiscal years up to the fiscal year including the Item 4 Effective Date (or, if the Item 4 Effective Date is April 1, the previous fiscal year to the fiscal year including the Item 4 Effective Date), the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第四百六十三条の十五第一項（第一号に係る部分に限る。）の規定は、令和七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、令和六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-5071-7/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-10/par-3
The provisions of Article 463-15, paragraph (1) of the New Act (limited to the part pertaining to item (i)) apply to the type-based levy of light motor vehicle tax for fiscal year 2025 and thereafter, and for the type-based levy of light motor vehicle tax for fiscal year 2024 and earlier, the provisions then in force continue to govern.
machine translation, not official
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## Cites
- suppl-5071-7/art-10/par-1: 新法第四百四十五条第三項 → 地方税法 第四百四十五条第三項 (Article 445, paragraph (3)), art-445/par-3 — https://japanlaw.org/ja/local-tax-act/art-445/par-3 · https://japanlaw.org/l/325AC0000000226/art-445/par-3
- suppl-5071-7/art-10/par-2: 新法第四百四十五条第三項 → 地方税法 第四百四十五条第三項 (Article 445, paragraph (3)), art-445/par-3 — https://japanlaw.org/ja/local-tax-act/art-445/par-3 · https://japanlaw.org/l/325AC0000000226/art-445/par-3
## Cited by
1 provision cites 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-5071-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-1/par-1/item-4
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## 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-20261027T214204-308, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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