# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（自動車税に関する経過措置） — address `suppl-5071-7/art-7` - 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-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-7 - 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. --- ### 第七条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-5071-7/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-7 **第一項** 新法第百四十八条第三項の規定中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-5071-7/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-7/par-1 The provisions of Article 148, paragraph (3) of the New Act concerning 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 Item 4 Effective Date, and for the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Item 4 Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第百四十八条第三項の規定中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分の四号施行日以後に納税義務が発生した者に課する自動車税の種別割及び同年度の翌年度以後の年度分の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分までの四号施行日前に納税義務が発生した者に課する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-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-7/par-2 The provisions of Article 148, paragraph (3) of the New Act concerning the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed on a person whose tax liability arose on or after the Item 4 Effective Date for the fiscal year including the Item 4 Effective Date and to the type-based levy of automobile tax for the fiscal years beginning with the following fiscal year of that fiscal year, and for the type-based levy of automobile tax imposed on a person whose tax liability arose before the Item 4 Effective Date for the fiscal years up 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** 令和六年四月三十日までに取得された旧法附則第十二条の二の十三第四項及び第五項に規定する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-5071-7/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-7/par-3 For the environmental performance levy of automobile tax imposed on motor vehicles prescribed in Article 12-2-13, paragraphs (4) and (5) of the Supplementary Provisions of the Former Act that were acquired on or before April 30, 2024, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5071-7/art-7/par-1: 新法第百四十八条第三項 → 地方税法 第百四十八条第三項 (Article 148, paragraph (3)), art-148/par-3 — https://japanlaw.org/ja/local-tax-act/art-148/par-3 · https://japanlaw.org/l/325AC0000000226/art-148/par-3 - suppl-5071-7/art-7/par-2: 新法第百四十八条第三項 → 地方税法 第百四十八条第三項 (Article 148, paragraph (3)), art-148/par-3 — https://japanlaw.org/ja/local-tax-act/art-148/par-3 · https://japanlaw.org/l/325AC0000000226/art-148/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 --- ## 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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27