# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（自動車税に関する経過措置） — address `suppl-5081-2/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-5081-2/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5081-2/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. --- ### 第十条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-5081-2/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10 **第一項** 新法の規定中自動車税に関する部分（新法第百六十九条の二の規定を除く。）は、令和八年度以後の年度分の自動車税について適用する。 suppl-5081-2/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10/par-1 The provisions of the New Act concerning automobile tax (excluding the provisions of Article 169-2 of the New Act) apply to automobile tax for fiscal year 2026 and thereafter. machine translation, not official **第二項** 施行日前の自動車の取得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-5081-2/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10/par-2 For the environmental performance levy of automobile tax imposed on the acquisition of motor vehicles before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 前項の規定によりなお従前の例によることとされた旧法第百六十四条第一項、第百六十五条第一項又は附則第五十三条の二第三項の規定により納税義務を免除される自動車税の環境性能割に係る地方団体の徴収金に係る旧法第百六十四条第六項、第百六十五条第二項若しくは附則第五十三条の二第四項の規定による還付又は旧法第百六十四条第七項（旧法第百六十五条第三項において準用する場合を含む。）若しくは附則第五十三条の二第五項の規定による充当については、なお従前の例による。 suppl-5081-2/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10/par-3 With regard to the refund under the provisions of Article 164, paragraph (6), Article 165, paragraph (2) or Article 53-2, paragraph (4) of the Supplementary Provisions of the Former Act, or the appropriation under the provisions of Article 164, paragraph (7) of the Former Act (including as applied mutatis mutandis pursuant to Article 165, paragraph (3) of the Former Act) or Article 53-2, paragraph (5) of the Supplementary Provisions of the Former Act, pertaining to local government levies on the environmental performance levy of automobile tax for which tax liability is exempted pursuant to the provisions of Article 164, paragraph (1), Article 165, paragraph (1) or Article 53-2, paragraph (3) of the Supplementary Provisions of the Former Act, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern. machine translation, not official **第四項** 令和七年度以前の年度分の自動車税の種別割については、なお従前の例による。 suppl-5081-2/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10/par-4 For the type-based levy of automobile tax for fiscal year 2025 and earlier, the provisions then in force continue to govern. machine translation, not official **第五項** 前項の規定によりなお従前の例によることとされた旧法附則第五十四条第三項の規定により納税義務を免除される令和元年度から令和三年度までの各年度分の自動車税の種別割に係る地方団体の徴収金に係る同条第四項の規定による還付又は同条第五項の規定による充当については、なお従前の例による。 suppl-5081-2/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10/par-5 With regard to the refund under the provisions of Article 54, paragraph (4) of the Supplementary Provisions of the Former Act or the appropriation under the provisions of paragraph (5) of that Article, pertaining to local government levies on the type-based levy of automobile tax for each fiscal year from fiscal year 2019 through fiscal year 2021 for which tax liability is exempted pursuant to the provisions of Article 54, paragraph (3) of the Supplementary Provisions of the Former Act, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern. machine translation, not official **第六項** 新法附則第五十四条第一項の規定の適用については、総務大臣が地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条の規定による改正前の地方税法（以下「二十八年旧法」という。）附則第五十二条第二項第一号の規定により指定して公示した同号に規定する自動車持出困難区域（以下この項及び附則第十五条第六項において「旧自動車持出困難区域」という。）は総務大臣が新法附則第五十四条第一項の規定により指定して公示した同項に規定する自動車等持出困難区域（以下この項及び附則第十五条第六項において「自動車等持出困難区域」という。）と、同号の規定による旧自動車持出困難区域を指定する旨の公示があった日（地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成二十四年法律第十七号）の施行の日以後最初に総務大臣が二十八年旧法附則第五十二条第二項第一号の規定により指定して公示した旧自動車持出困難区域にあっては、平成二十三年三月十一日）は新法附則第五十四条第一項の規定による自動車等持出困難区域を指定する旨の公示があった日と、それぞれみなす。 suppl-5081-2/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10/par-6 With regard to the application of Article 54, paragraph (1) of the Supplementary Provisions of the New Act, the area where removing motor vehicles is difficult prescribed in Article 52, paragraph (2), item (i) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) (hereinafter referred to as the "2016 Former Act") that the Minister for Internal Affairs and Communications designated and publicly notified pursuant to the provisions of that item (hereinafter in this paragraph and Article 15, paragraph (6) of the Supplementary Provisions referred to as the "former area where removing motor vehicles is difficult") is deemed to be the area where removing motor vehicles, etc. is difficult prescribed in Article 54, paragraph (1) of the Supplementary Provisions of the New Act that the Minister for Internal Affairs and Communications designated and publicly notified pursuant to the provisions of that paragraph (hereinafter in this paragraph and Article 15, paragraph (6) of the Supplementary Provisions referred to as the "area where removing motor vehicles, etc. is difficult"), and the date on which public notice designating the former area where removing motor vehicles is difficult was given pursuant to the provisions of that item (in the case of the former area where removing motor vehicles is difficult that the Minister for Internal Affairs and Communications first designated and publicly notified pursuant to the provisions of Article 52, paragraph (2), item (i) of the Supplementary Provisions of the 2016 Former Act on or after the date of enforcement of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 17 of 2012), March 11, 2011) is deemed to be the date on which public notice designating the area where removing motor vehicles, etc. is difficult was given pursuant to the provisions of Article 54, paragraph (1) of the Supplementary Provisions of the New Act, respectively. machine translation, not official --- ## Cites - suppl-5081-2/art-10/par-3: 前項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-5081-2/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10/par-2 - suppl-5081-2/art-10/par-5: 前項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-5081-2/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10/par-4 - suppl-5081-2/art-10/par-6: 新法附則第五十四条第一項 → 地方税法 附則第五十四条第一項 (Supplementary Provisions, Article 54, paragraph (1)), suppl-3251-226/art-54/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1 - suppl-5081-2/art-10/par-6: 地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条 → e-Gov law 428AC0000000013, 第二条 (Article 2), art-2 — not held in this collection - suppl-5081-2/art-10/par-6: この項 → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-5081-2/art-10/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10/par-6 - suppl-5081-2/art-10/par-6: 附則第十五条第六項 → 地方税法 附則第十五条第六項 (Supplementary Provisions, Article 15, paragraph (6)), suppl-5081-2/art-15/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-15/par-6 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十条第三項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10/par-3 - 地方税法 附則第十条第五項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10/par-5 - 地方税法 附則第十条第六項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10/par-6 --- ## 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-20261027T214204-310, 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