# 地方税法 / Local Tax Act — 第二十二条 (Supplementary Provisions, Article 22) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-22. 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: 第二十二条 (Supplementary Provisions, Article 22)（自動車税の環境性能割及び軽自動車税の環境性能割の廃止に伴う財源の確保） — address `suppl-5081-2/art-22` - 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-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-22 - 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. --- ### 第二十二条（自動車税の環境性能割及び軽自動車税の環境性能割の廃止に伴う財源の確保） — Securing Financial Resources Accompanying Abolition of the Environmental Performance Levy of Automobile Tax and the Environmental Performance Levy of Light Motor Vehicle Tax caption: machine translation, not official suppl-5081-2/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-22 **第一項** 国は、自動車税の環境性能割及び軽自動車税の環境性能割の廃止による地方税の減収に係る安定財源を確保するための具体的な方策について検討し、その結果に基づいて所要の措置を講ずるものとする。 suppl-5081-2/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-22/par-1 The State is to examine concrete measures to secure stable financial resources for the decrease in local tax revenue resulting from the abolition of the environmental performance levy of automobile tax and the environmental performance levy of light motor vehicle tax, and take required measures based on the results. machine translation, not official **第二項** 国は、前項の措置が講ぜられるまでの間、同項の地方税の減収により地方団体の財政運営に支障を生ずることのないよう、必要な財政上の措置を講ずるものとする。 suppl-5081-2/art-22/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-22/par-2 Until the measures set forth in the preceding paragraph are taken, the State is to take necessary fiscal measures so that the decrease in local tax revenue in that paragraph does not impede the fiscal management of local governments. machine translation, not official --- ## Cites - suppl-5081-2/art-22/par-2: 前項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-5081-2/art-22/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-22/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二十二条第二項（自動車税の環境性能割及び軽自動車税の環境性能割の廃止に伴う財源の確保） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-22/par-2 --- ## 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-20261027T214204-311, 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