# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（軽自動車税に関する経過措置） — address `suppl-5081-2/art-15` - 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-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-15 - 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. --- ### 第十五条（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-5081-2/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-15 **第一項** 新法の規定中軽自動車税に関する部分（新法第四百六十一条の二の規定を除く。）は、令和八年度以後の年度分の軽自動車税について適用する。 suppl-5081-2/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-15/par-1 The provisions of the New Act concerning light motor vehicle tax (excluding the provisions of Article 461-2 of the New Act) apply to light motor vehicle tax for fiscal year 2026 and thereafter. machine translation, not official **第二項** 施行日前の三輪以上の軽自動車の取得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-5081-2/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-15/par-2 For the environmental performance levy of light motor vehicle tax imposed on the acquisition of light motor vehicles with three or more wheels 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四百五十八条第一項、第四百五十九条第一項又は附則第五十七条第三項の規定により納税義務を免除される軽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四百五十八条第六項、第四百五十九条第二項若しくは附則第五十七条第四項の規定による還付又は旧法第四百五十八条第七項（旧法第四百五十九条第三項において準用する場合を含む。）若しくは附則第五十七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-15/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-15/par-3 With regard to the refund under the provisions of Article 458, paragraph (6), Article 459, paragraph (2) or Article 57, paragraph (4) of the Supplementary Provisions of the Former Act, or the appropriation under the provisions of Article 458, paragraph (7) of the Former Act (including as applied mutatis mutandis pursuant to Article 459, paragraph (3) of the Former Act) or Article 57, paragraph (5) of the Supplementary Provisions of the Former Act, pertaining to local government levies on the environmental performance levy of light motor vehicle tax for which tax liability is exempted pursuant to the provisions of Article 458, paragraph (1), Article 459, paragraph (1) or Article 57, 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軽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-15/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-15/par-4 For the type-based levy of light motor vehicle 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五十八条第五項、第七項又は第九項の規定により納税義務を免除される令和二年度分及び令和三年度分の軽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十項の規定による還付又は同条第十一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-15/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-15/par-5 With regard to the refund under the provisions of Article 58, paragraph (10) of the Supplementary Provisions of the Former Act or the appropriation under the provisions of paragraph (11) of that Article, pertaining to local government levies on the type-based levy of light motor vehicle tax for fiscal year 2020 and fiscal year 2021 for which tax liability is exempted pursuant to the provisions of paragraph (5), (7) or (9) of that Article, 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** 新法附則第五十八条第一項から第三項までの規定の適用については、旧自動車持出困難区域は自動車等持出困難区域と、二十八年旧法附則第五十二条第二項第一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の施行の日以後最初に総務大臣が同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-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 With regard to the application of Article 58, paragraphs (1) through (3) of the Supplementary Provisions of the New Act, the former area where removing motor vehicles is difficult is deemed to be 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 Article 52, paragraph (2), item (i) of the Supplementary Provisions of the 2016 Former Act (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 that item 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, 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-15/par-3: 前項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-5081-2/art-15/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-15/par-2 - suppl-5081-2/art-15/par-5: 前項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-5081-2/art-15/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-15/par-4 - suppl-5081-2/art-15/par-6: 新法附則第五十八条第一項から第三項まで → 地方税法 附則第五十八条第一項 (Supplementary Provisions, Article 58, paragraph (1)), suppl-3251-226/art-58/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1 - suppl-5081-2/art-15/par-6: 新法附則第五十八条第一項から第三項まで → 地方税法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-3251-226/art-58/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-58/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-2 - suppl-5081-2/art-15/par-6: 新法附則第五十八条第一項から第三項まで → 地方税法 附則第五十八条第三項 (Supplementary Provisions, Article 58, paragraph (3)), suppl-3251-226/art-58/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-58/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-3 - suppl-5081-2/art-15/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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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 - 地方税法 附則第十五条第三項（軽自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-15/par-3 - 地方税法 附則第十五条第五項（軽自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-15/par-5 --- ## 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-20261027T214204-311, 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