# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15)

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- 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) — address `suppl-3541-12/art-15`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3541-12/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.

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### 第十五条
<sup>suppl-3541-12/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15</sup>

**第一項**  新法第七百条の三及び第七百条の四に規定する場合のほか、次の各号に規定する場合には、当該各号に掲げる引渡し等に対し、当該引渡し等を新法第七百条の三第一項の引取りと、当該各号に定める者を同項の引取りを行う者とみなし、当該引渡し等に係る軽油の数量（第三号の場合において、当該軽油が同条第二項の軽油であるときは、同項の軽油以外の炭化水素油の数量に相当する数量を控除した数量とし、第四号の場合には、当該免税証に記載された軽油の数量とする。）を課税標準として、当該各号に定める者の当該引渡し等に直接関係を有する事務所又は事業所（事務所又は事業所がない者にあつては、住所。第四項において同じ。）所在の道府県において、当該各号に定める者に軽油引取税を課する。この場合における軽油引取税の税率は、新法第七百条の七及び附則第三十二条の二の規定にかかわらず、一キロリットルにつき、四千八百円とする。
<sup>suppl-3541-12/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1</sup>
In addition to the cases prescribed in Articles 700-3 and 700-4 of the New Act, in the cases prescribed in the following items, light oil delivery tax is imposed on the person specified in each item, with regard to the delivery, etc. set forth in that item, in the prefecture in which is located the office or place of business of the person specified in that item that is directly related to that delivery, etc. (for a person who has no office or place of business, the domicile; the same applies in paragraph (4)), deeming that delivery, etc. to be the taking delivery under Article 700-3, paragraph (1) of the New Act and the person specified in that item to be a person who takes delivery under that paragraph, with the quantity of light oil relating to that delivery, etc. (in the case of item (iii), where that light oil is light oil under paragraph (2) of that Article, the quantity obtained by deducting the quantity equivalent to the quantity of hydrocarbon oil other than light oil under that paragraph, and in the case of item (iv), the quantity of light oil stated on that tax exemption certificate) as the tax base. The rate of light oil delivery tax in this case is 4,800 yen per kiloliter, notwithstanding Article 700-7 of the New Act and Article 32-2 of the Supplementary Provisions of the New Act.
<sup>machine translation, not official</sup>

  **一**  昭和五十四年六月一日前において特約業者若しくは元売業者以外の者（以下この項において「販売業者等」という。）が特約業者若しくは元売業者から又は特約業者が他の特約業者から軽油の引取りを行い、同日以後において特約業者又は元売業者の所有し、又は管理する貯蔵場又は取扱所（第三号において「貯蔵場等」という。）から当該軽油の引渡しを受け、又は移出をした場合における当該軽油の引渡し又は移出　当該販売業者等又は特約業者
  <sup>suppl-3541-12/art-15/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-1</sup>
  in the case where, before June 1, 1979, a person other than a contracted dealer or primary distributor (hereinafter in this paragraph referred to as a "seller, etc.") has taken delivery of light oil from a contracted dealer or primary distributor, or a contracted dealer has done so from another contracted dealer, and, on or after that date, has received delivery of that light oil from, or removed it from, a storage facility or handling facility owned or managed by a contracted dealer or primary distributor (referred to in item (iii) as a "storage facility, etc."), the delivery or removal of that light oil: that seller, etc. or contracted dealer;
  <sup>machine translation, not official</sup>

  **二**  昭和五十四年六月一日前において特約業者又は元売業者が旧法の規定によつて軽油引取税を課された、又は課されるべきであつた軽油の譲渡を受け、同日以後において当該譲渡を受けた軽油を譲渡した場合（前号に規定する場合を除く。）における当該軽油の譲渡　当該特約業者又は元売業者
  <sup>suppl-3541-12/art-15/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-2</sup>
  in the case where, before June 1, 1979, a contracted dealer or primary distributor was transferred light oil on which light oil delivery tax was imposed, or should have been imposed, under the provisions of the Former Act, and, on or after that date, transferred that light oil (excluding the case prescribed in the preceding item), the transfer of that light oil: that contracted dealer or primary distributor;
  <sup>machine translation, not official</sup>

  **三**  昭和五十四年六月一日において、特約業者又は元売業者以外の販売業者（以下この条において「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軽油を所有し、又は特約業者、元売業者若しくは小売業者以外の者から軽油の保管を委託されている場合における当該軽油の所有又は保管　当該小売業者
  <sup>suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3</sup>
  in the case where, on June 1, 1979, a seller other than a contracted dealer or primary distributor (hereinafter in this Article referred to as a "retailer") owns light oil at a storage facility, etc. managed by a seller, etc., or has been entrusted to keep light oil by a person other than a contracted dealer, primary distributor or retailer, the ownership or custody of that light oil: that retailer;
  <sup>machine translation, not official</sup>

  **四**  昭和五十四年六月一日前において免税軽油の使用者から免税証の提出を受けて免税軽油を引き渡した小売業者が同日に当該免税証を所持している場合における当該所持　当該小売業者
  <sup>suppl-3541-12/art-15/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-4</sup>
  in the case where a retailer who, before June 1, 1979, received tax exemption certificates from users of tax-exempt light oil and delivered tax-exempt light oil possesses those tax exemption certificates on that date, that possession: that retailer.
  <sup>machine translation, not official</sup>

**第二項**  前項第三号及び第四号の規定は、同一の小売業者について、同項第三号の所有又は保管に係る軽油の数量と同項第四号の免税証に記載された軽油の数量とを合計した数量が同一道府県内において一キロリットル未満である場合には、適用しない。
<sup>suppl-3541-12/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-2</sup>
The provisions of items (iii) and (iv) of the preceding paragraph do not apply where, for the same retailer, the total of the quantity of light oil relating to the ownership or custody under item (iii) of that paragraph and the quantity of light oil stated on the tax exemption certificates under item (iv) of that paragraph is less than one kiloliter within the same prefecture.
<sup>machine translation, not official</sup>

**第三項**  第一項第一号又は第二号の規定により軽油引取税を課する場合には新法第七百条の五第二号及び第三号の規定を、同項第三号の規定により軽油引取税を課する場合には同条第三号の規定を適用しない。
<sup>suppl-3541-12/art-15/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-3</sup>
Where light oil delivery tax is imposed under the provisions of paragraph (1), item (i) or (ii) of this Article, Article 700-5, items (ii) and (iii) of the New Act do not apply, and where light oil delivery tax is imposed under the provisions of item (iii) of that paragraph, item (iii) of that Article does not apply.
<sup>machine translation, not official</sup>

**第四項**  第一項第二号から第四号までの場合における軽油引取税の徴収は、申告納付の方法によるものとし、これらの規定によつて軽油引取税を課される特約業者、元売業者又は小売業者は、昭和五十四年六月一日（同項第二号の場合には、特約業者又は元売業者が同号の譲渡をした日）から起算して一月以内に、軽油引取税の課税標準量、税額その他当該道府県の条例で定める事項を記載した申告書を、当該各号の譲渡等に直接関係を有する事務所又は事業所所在地の道府県知事に提出し、かつ、その申告した税額を当該道府県に納付しなければならない。この場合には、この項の規定によつて納付すべき軽油引取税は新法第七百条の十四の規定によつて納付すべき軽油引取税と、この項の規定による申告書は同条の規定による申告書と、この項の納期限は同条の納期限とみなして、新法第四章第二節第二款及び第四款の規定を適用する。
<sup>suppl-3541-12/art-15/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-4</sup>
The collection of light oil delivery tax in the cases of paragraph (1), items (ii) through (iv) is to be by the method of filing and payment, and a contracted dealer, primary distributor or retailer on whom light oil delivery tax is imposed under those provisions must, within one month from June 1, 1979 (in the case of item (ii) of that paragraph, the date on which the contracted dealer or primary distributor made the transfer referred to in that item), submit a return stating the tax base quantity of light oil delivery tax, the tax amount and other matters specified by the Prefectural Ordinance of that prefecture to the prefectural governor of the prefecture in which is located the office or place of business directly related to the transfer, etc. under those items, and pay the declared tax amount to that prefecture. In this case, Chapter IV, Section 2, Subsections 2 and 4 of the New Act apply by deeming the light oil delivery tax to be paid under the provisions of this paragraph to be the light oil delivery tax to be paid under Article 700-14 of the New Act, the return under the provisions of this paragraph to be the return under the provisions of that Article, and the due date for payment under this paragraph to be the due date for payment under that Article.
<sup>machine translation, not official</sup>

**第五項**  道府県知事は、前項の規定により申告納付すべき軽油引取税の額が三万円を超える場合には、当該特約業者、元売業者又は小売業者の申請により、三月以内の期間を限つて徴収の猶予をすることができる。この場合において、必要があると認めるときは、道府県知事は、当該特約業者、元売業者又は小売業者から担保を徴することができる。
<sup>suppl-3541-12/art-15/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-5</sup>
If the amount of light oil delivery tax to be filed and paid under the preceding paragraph exceeds 30,000 yen, the prefectural governor may, upon application by the contracted dealer, primary distributor or retailer, defer collection for a period not exceeding three months. In this case, if the prefectural governor finds it necessary, the governor may take security from the contracted dealer, primary distributor or retailer.
<sup>machine translation, not official</sup>

**第六項**  新法第十五条第四項、第十五条の二第一項、第十五条の四及び第十六条の二第一項から第三項までの規定は前項前段の規定による徴収の猶予について、新法第十一条、第十六条第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は前項後段の規定による担保について準用する。
<sup>suppl-3541-12/art-15/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-6</sup>
The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1), Article 15-4 and Article 16-2, paragraphs (1) through (3) of the New Act apply mutatis mutandis to the deferral of collection under the first sentence of the preceding paragraph, and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) of the New Act apply mutatis mutandis to the security under the second sentence of the preceding paragraph.
<sup>machine translation, not official</sup>

**第七項**  道府県知事は、第五項の規定によつて徴収の猶予をした場合には、その徴収の猶予をした税額に係る延滞金額のうち当該徴収の猶予をした期間に対応する部分の金額を免除するものとする。
<sup>suppl-3541-12/art-15/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-7</sup>
A prefectural governor, where the governor has deferred collection under the provisions of paragraph (5), is to exempt the portion of the amount of delinquency charge relating to the tax amount for which collection was deferred that corresponds to the period of that deferral.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3541-12/art-15/par-1: 第三号 → 地方税法 附則第十五条第一項第三号 (Supplementary Provisions, Article 15, paragraph (1), item (iii)), suppl-3541-12/art-15/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3
- suppl-3541-12/art-15/par-1: 第四号 → 地方税法 附則第十五条第一項第四号 (Supplementary Provisions, Article 15, paragraph (1), item (iv)), suppl-3541-12/art-15/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-4
- suppl-3541-12/art-15/par-1: 第四項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-3541-12/art-15/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-4
- suppl-3541-12/art-15/par-1/item-1: この項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3541-12/art-15/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1
- suppl-3541-12/art-15/par-1/item-1: 第三号 → 地方税法 附則第十五条第一項第三号 (Supplementary Provisions, Article 15, paragraph (1), item (iii)), suppl-3541-12/art-15/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3
- suppl-3541-12/art-15/par-1/item-2: 前号 → 地方税法 附則第十五条第一項第一号 (Supplementary Provisions, Article 15, paragraph (1), item (i)), suppl-3541-12/art-15/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-1
- suppl-3541-12/art-15/par-1/item-3: この条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3541-12/art-15 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15
- suppl-3541-12/art-15/par-2: 前項第三号 → 地方税法 附則第十五条第一項第三号 (Supplementary Provisions, Article 15, paragraph (1), item (iii)), suppl-3541-12/art-15/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3
- suppl-3541-12/art-15/par-2: 第四号 → 地方税法 附則第十五条第一項第四号 (Supplementary Provisions, Article 15, paragraph (1), item (iv)), suppl-3541-12/art-15/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-4
- suppl-3541-12/art-15/par-3: 第一項第一号 → 地方税法 附則第十五条第一項第一号 (Supplementary Provisions, Article 15, paragraph (1), item (i)), suppl-3541-12/art-15/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-1
- suppl-3541-12/art-15/par-3: 第二号 → 地方税法 附則第十五条第一項第二号 (Supplementary Provisions, Article 15, paragraph (1), item (ii)), suppl-3541-12/art-15/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-2
- suppl-3541-12/art-15/par-3: 同項第三号 → 地方税法 附則第十五条第一項第三号 (Supplementary Provisions, Article 15, paragraph (1), item (iii)), suppl-3541-12/art-15/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3
- suppl-3541-12/art-15/par-4: 第一項第二号から第四号まで → 地方税法 附則第十五条第一項第二号 (Supplementary Provisions, Article 15, paragraph (1), item (ii)), suppl-3541-12/art-15/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-2
- suppl-3541-12/art-15/par-4: 第一項第二号から第四号まで → 地方税法 附則第十五条第一項第三号 (Supplementary Provisions, Article 15, paragraph (1), item (iii)), suppl-3541-12/art-15/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3
- suppl-3541-12/art-15/par-4: 第一項第二号から第四号まで → 地方税法 附則第十五条第一項第四号 (Supplementary Provisions, Article 15, paragraph (1), item (iv)), suppl-3541-12/art-15/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-4
- suppl-3541-12/art-15/par-4: この項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-3541-12/art-15/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-4
- suppl-3541-12/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-3541-12/art-15/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-4
- suppl-3541-12/art-15/par-6: 新法第十五条第四項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/local-tax-act/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-15/par-4
- suppl-3541-12/art-15/par-6: 第十五条の二第一項 → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/local-tax-act/art-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-1
- suppl-3541-12/art-15/par-6: 第十五条の四 → 地方税法 第十五条の四 (Article 15-4), art-15-4 — https://japanlaw.org/en/local-tax-act/art-15-4 · https://japanlaw.org/l/325AC0000000226/art-15-4
- suppl-3541-12/art-15/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-1
- suppl-3541-12/art-15/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-2
- suppl-3541-12/art-15/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-3
- suppl-3541-12/art-15/par-6: 前項 → 地方税法 附則第十五条第五項 (Supplementary Provisions, Article 15, paragraph (5)), suppl-3541-12/art-15/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-5
- suppl-3541-12/art-15/par-6: 新法第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/local-tax-act/art-11 · https://japanlaw.org/l/325AC0000000226/art-11
- suppl-3541-12/art-15/par-6: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3
- suppl-3541-12/art-15/par-6: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/en/local-tax-act/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-4
- suppl-3541-12/art-15/par-6: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-1
- suppl-3541-12/art-15/par-6: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/art-16-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-2
- suppl-3541-12/art-15/par-7: 第五項 → 地方税法 附則第十五条第五項 (Supplementary Provisions, Article 15, paragraph (5)), suppl-3541-12/art-15/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-5

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1/item-2
- 地方税法 附則第十五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1
- 地方税法 附則第十五条第一項第一号 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-1
- 地方税法 附則第十五条第一項第二号 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-2
- 地方税法 附則第十五条第一項第三号 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3
- 地方税法 附則第十五条第二項 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-2
- 地方税法 附則第十五条第三項 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-3
- 地方税法 附則第十五条第四項 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-4
- 地方税法 附則第十五条第五項 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-5
- 地方税法 附則第十五条第六項 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-6
- 地方税法 附則第十五条第七項 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-7

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## 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-20261027T214204-239, 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