# 地方税法 / Local Tax Act — 第四十七条 (Supplementary Provisions, Article 47) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-47. 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: 第四十七条 (Supplementary Provisions, Article 47) — address `suppl-3361-74/art-47` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-47 - 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. --- ### 第四十七条 suppl-3361-74/art-47 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-47 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-47 **第一項** この法律の施行の際、特約業者又は元売業者以外の販売業者（以下附則第四十九条までにおいて「小売業者」という。）が、販売業者等の管理する貯蔵場等において所有し、又は特約業者、元売業者若しくは小売業者以外の者から保管を委託されている軽油の数量が次条の免税証に記載された軽油の数量とあわせて同一道府県内において一キロリツトル以上である場合においては、当該小売業者がこの法律の施行の日に特約業者又は元売業者から軽油の引取りを行なつたものとみなし、新法の規定（第七百条の五第三号の規定を除く。）を適用する。この場合における軽油引取税の税率は、新法第七百条の七の規定にかかわらず、一キロリツトルにつき二千百円とする。 suppl-3361-74/art-47/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-47/par-1 At the time of enforcement of this Act, where the quantity of light oil that a seller other than a contracted dealer or primary distributor (hereinafter referred to as a "retailer" through Article 49 of the Supplementary Provisions) owns at a storage facility, etc. managed by a seller, etc., or has been entrusted to keep by a person other than a contracted dealer, primary distributor or retailer, together with the quantity of light oil stated in the tax exemption certificates referred to in the following Article, is one kiloliter or more within the same prefecture, that retailer is deemed to have taken delivery of light oil from a contracted dealer or primary distributor on the date of enforcement of this Act, and the provisions of the New Act (excluding Article 700-5, item (iii)) apply. In this case, the rate of light oil delivery tax is, notwithstanding Article 700-7 of the New Act, 2,100 yen per kiloliter. machine translation, not official --- ## Cites - suppl-3361-74/art-47/par-1: 附則第四十九条 → 地方税法 附則第四十九条 (Supplementary Provisions, Article 49), suppl-3361-74/art-49 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49 - suppl-3361-74/art-47/par-1: 次条 → 地方税法 附則第四十八条 (Supplementary Provisions, Article 48), suppl-3361-74/art-48 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-48 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-48 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四十五条第一項（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-45/par-1 - 地方税法 附則第四十八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-48/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-48/par-1 - 地方税法 附則第四十九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-1 --- ## 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-20261027T214204-231, 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