# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14)

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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: 第十四条 (Supplementary Provisions, Article 14) — address `suppl-4051-4/art-14`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14
- 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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### 第十四条
<sup>suppl-4051-4/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14</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、当該軽油が同条第四項の製造された軽油であって当該軽油を所有する石油製品販売業者（同項に規定する石油製品販売業者をいう。以下この条において同じ。）により製造されたものであるときは、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っては、住所。第五項において同じ。）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第二項の規定にかかわらず、一キロリットルにつき、七千八百円とする。
<sup>suppl-4051-4/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/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 such item, with the delivery, etc. set forth in each such item deemed to be a delivery under Article 700-3, paragraph (1) of the New Act and the person specified in each such item deemed to be the person who makes that delivery, with the quantity of light oil pertaining to that delivery, etc. (in the case of item (iii), where that light oil is light oil manufactured under Article 700-3, paragraph (4) of the New Act and was manufactured by the petroleum product seller who owns that light oil (meaning a petroleum product seller prescribed in that paragraph; the same applies hereinafter in this Article), the quantity obtained by deducting the quantity equivalent to hydrocarbon oil other than light oil under that paragraph, and in the case of item (iv), the quantity of light oil stated in the tax exemption certificate) as the tax base, in the prefecture where the office or place of business directly related to that delivery, etc. of the person specified in each such item is located (for a person who has no office or place of business, the address; the same applies in paragraph (5)). The rate of light oil delivery tax in this case is 7,800 yen per kiloliter, notwithstanding Article 700-7 of the New Act and Article 32-2, paragraph (2) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

  **一**  平成五年十二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。）が特約業者又は元売業者から新法附則第三十二条の二第一項に規定する税率（以下この項及び次項において「旧税率」という。）によって軽油引取税を課された、又は課されるべきであった軽油の譲渡を受け、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
  <sup>suppl-4051-4/art-14/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-1</sup>
  where, before December 1, 1993, a person other than a contracted dealer or a primary distributor (hereinafter referred to as a "seller, etc." in this paragraph) has received a transfer, from a contracted dealer or a primary distributor, of light oil on which light oil delivery tax was imposed, or should have been imposed, at the rate prescribed in Article 32-2, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter referred to as the "former tax rate" in this paragraph and the following paragraph), and has taken delivery of, or removed, that light oil on or after that date from a storage facility or handling facility owned or managed by a contracted dealer or a primary distributor (referred to as a "storage facility, etc." in item (iii)): that delivery or removal of the light oil, the seller, etc.;
  <sup>machine translation, not official</sup>

  **二**  平成五年十二月一日前において特約業者又は元売業者が旧税率によって軽油引取税を課された、又は課されるべきであった軽油の譲渡を受け、同日以降において当該譲渡を受けた軽油を譲渡した場合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-4051-4/art-14/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-2</sup>
  where, before December 1, 1993, a contracted dealer or a primary distributor has received a transfer of light oil on which light oil delivery tax was imposed, or should have been imposed, at the former tax rate, and on or after that date has transferred the light oil of which it received the transfer: that transfer of the light oil, that contracted dealer or primary distributor;
  <sup>machine translation, not official</sup>

  **三**  平成五年十二月一日において、石油製品販売業者が、自己又は自己以外の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、元売業者若しくは石油製品販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　当該石油製品販売業者
  <sup>suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3</sup>
  where, on December 1, 1993, a petroleum product seller owns light oil at a storage facility, etc. managed by itself or by a seller, etc. other than itself, or has been entrusted with the storage of light oil by a person other than a contracted dealer, a primary distributor or a petroleum product seller: that ownership or storage of the light oil, that petroleum product seller;
  <sup>machine translation, not official</sup>

  **四**  平成五年十二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石油製品販売業者又は特約業者若しくは元売業者で当該免税証に係る新法第七百条の十五第四項に規定する免税取扱特別徴収義務者以外のもの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　当該石油製品販売業者又は特約業者若しくは元売業者で当該免税証に係る同項に規定する免税取扱特別徴収義務者以外のもの
  <sup>suppl-4051-4/art-14/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-4</sup>
  where, before December 1, 1993, a petroleum product seller, or a contracted dealer or a primary distributor (other than a special collection obligor for tax-exempt handling prescribed in Article 700-15, paragraph (4) of the New Act relating to the tax exemption certificate), that received a tax exemption certificate from a user of tax-exempt light oil and delivered the tax-exempt light oil, is in possession of that tax exemption certificate on that date: that possession, that petroleum product seller, or contracted dealer or primary distributor (other than a special collection obligor for tax-exempt handling prescribed in that paragraph relating to the tax exemption certificate).
  <sup>machine translation, not official</sup>

**第二項**  平成五年十二月一日以降に新法第七百条の三第三項の燃料炭化水素油の販売又は同条第四項の軽油若しくは燃料炭化水素油の販売が行われた場合において、当該軽油又は燃料炭化水素油に旧税率によって軽油引取税が課された、又は課されるべきであった軽油（前項第一号から第三号までの規定により軽油引取税が課され、又は課されるべき軽油を除く。）が含まれているときに課する軽油引取税については、同条第三項及び第四項中「炭化水素油の数量」とあるのは、「炭化水素油の数量（附則第三十二条の二第一項に規定する税率によつて軽油引取税が課された、又は課されるべきであつた軽油にあつては、当該軽油に相当する部分の数量に〇・七五八を乗じて得た数量）」とする。
<sup>suppl-4051-4/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-2</sup>
In the case where, on or after December 1, 1993, a sale of fuel hydrocarbon oil under Article 700-3, paragraph (3) of the New Act or a sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article is made, and that light oil or fuel hydrocarbon oil includes light oil on which light oil delivery tax was imposed, or should have been imposed, at the former tax rate (excluding light oil on which light oil delivery tax is imposed, or should be imposed, pursuant to paragraph (1), items (i) through (iii) of the preceding paragraph), with regard to the light oil delivery tax imposed, "the quantity of hydrocarbon oil" in paragraphs (3) and (4) of that Article is deemed to be replaced with "the quantity of hydrocarbon oil (for light oil on which light oil delivery tax was imposed, or should have been imposed, at the rate prescribed in Article 32-2, paragraph (1) of the Supplementary Provisions, the quantity obtained by multiplying the quantity of the portion equivalent to that light oil by 0.758)".
<sup>machine translation, not official</sup>

**第三項**  第一項第三号及び第四号の規定は、同一の石油製品販売業者について、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-4051-4/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-3</sup>
The provisions of items (iii) and (iv) of paragraph (1) do not apply, for the same petroleum product seller, where the total of the quantity of light oil relating to the ownership or storage under item (iii) of that paragraph and the quantity of light oil stated in the tax exemption certificate under item (iv) of that paragraph is less than one kiloliter within the same prefecture.
<sup>machine translation, not official</sup>

**第四項**  第一項第一号から第三号まで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の規定は、適用しない。
<sup>suppl-4051-4/art-14/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-4</sup>
Where light oil delivery tax is imposed pursuant to the provisions of paragraph (1), items (i) through (iii), the provisions of Article 700-5, item (ii) of the New Act do not apply.
<sup>machine translation, not official</sup>

**第五項**  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、これらの規定によって軽油引取税を課される特約業者、元売業者又は石油製品販売業者は、平成五年十二月一日（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、同号の譲渡、同項第三号の所有若しくは保管又は同項第四号の所持に直接関連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、この項の規定によっ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っ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-4051-4/art-14/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-5</sup>
The collection of light oil delivery tax in the cases of paragraph (1), items (ii) through (iv) is to be by filing and payment, and a contracted dealer, primary distributor or petroleum product seller on whom light oil delivery tax is imposed pursuant to those provisions must, within one month from December 1, 1993 (in the case of paragraph (1), item (ii), the day on which the contracted dealer or primary distributor made the transfer under that item), submit a return stating the tax base quantity of light oil delivery tax, the amount of tax and other matters specified by the Prefectural Ordinance, to the prefectural governor of the prefecture where the office or place of business directly related to the transfer under that item, the ownership or storage under item (iii) of that paragraph, or the possession under item (iv) of that paragraph is located, and pay the declared amount of tax to that prefecture. In this case, the provisions of Chapter IV, Section 2, Subsections 2 and 4 of the New Act apply, with the light oil delivery tax to be paid pursuant to the provisions of this paragraph deemed to be the light oil delivery tax to be paid pursuant to the provisions of Article 700-14 of the New Act, the return under the provisions of this paragraph deemed to be the return under the provisions of that Article, and the due date for payment under this paragraph deemed to be the due date for payment under that Article.
<sup>machine translation, not official</sup>

**第六項**  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五万円を超える場合には、当該特約業者、元売業者又は石油製品販売業者の申請により、三月以内の期間を限っ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、元売業者又は石油製品販売業者から担保を徴することができる。
<sup>suppl-4051-4/art-14/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-6</sup>
Where the amount of light oil delivery tax to be paid by filing and payment pursuant to the provisions of the preceding paragraph exceeds 50,000 yen, the prefectural governor may, upon application by the contracted dealer, primary distributor or petroleum product seller, grant a deferral of collection for a period not exceeding three months. In this case, where the prefectural governor finds it necessary, the prefectural governor may take security from the contracted dealer, primary distributor or petroleum product seller.
<sup>machine translation, not official</sup>

**第七項**  新法第十五条第四項、第十五条の二第一項、第十五条の三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-4051-4/art-14/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-7</sup>
The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1), Article 15-3 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>

**第八項**  道府県知事は、第六項の規定によっ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-4051-4/art-14/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-8</sup>
Where the prefectural governor has granted a deferral of collection pursuant to the provisions of paragraph (6), the prefectural governor is to exempt the portion of the amount of delinquency charge on the tax amount for which the deferral of collection was granted that corresponds to the period of that deferral of collection.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4051-4/art-14/par-1: 第三号 → 地方税法 附則第十四条第一項第三号 (Supplementary Provisions, Article 14, paragraph (1), item (iii)), suppl-4051-4/art-14/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3
- suppl-4051-4/art-14/par-1: この条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4051-4/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14
- suppl-4051-4/art-14/par-1: 第四号 → 地方税法 附則第十四条第一項第四号 (Supplementary Provisions, Article 14, paragraph (1), item (iv)), suppl-4051-4/art-14/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-4
- suppl-4051-4/art-14/par-1: 第五項 → 地方税法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4051-4/art-14/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-5
- suppl-4051-4/art-14/par-1/item-1: この項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4051-4/art-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1
- suppl-4051-4/art-14/par-1/item-1: 新法附則第三十二条の二第一項 → 地方税法 附則第三十二条の二第一項 (Supplementary Provisions, Article 32-2, paragraph (1)), suppl-3251-226/art-32-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2/par-1
- suppl-4051-4/art-14/par-1/item-1: 次項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4051-4/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-2
- suppl-4051-4/art-14/par-1/item-1: 第三号 → 地方税法 附則第十四条第一項第三号 (Supplementary Provisions, Article 14, paragraph (1), item (iii)), suppl-4051-4/art-14/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3
- suppl-4051-4/art-14/par-2: 前項第一号から第三号まで → 地方税法 附則第十四条第一項第一号 (Supplementary Provisions, Article 14, paragraph (1), item (i)), suppl-4051-4/art-14/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-1
- suppl-4051-4/art-14/par-2: 前項第一号から第三号まで → 地方税法 附則第十四条第一項第二号 (Supplementary Provisions, Article 14, paragraph (1), item (ii)), suppl-4051-4/art-14/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-2
- suppl-4051-4/art-14/par-2: 前項第一号から第三号まで → 地方税法 附則第十四条第一項第三号 (Supplementary Provisions, Article 14, paragraph (1), item (iii)), suppl-4051-4/art-14/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3
- suppl-4051-4/art-14/par-3: 第一項第三号 → 地方税法 附則第十四条第一項第三号 (Supplementary Provisions, Article 14, paragraph (1), item (iii)), suppl-4051-4/art-14/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3
- suppl-4051-4/art-14/par-3: 第四号 → 地方税法 附則第十四条第一項第四号 (Supplementary Provisions, Article 14, paragraph (1), item (iv)), suppl-4051-4/art-14/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-4
- suppl-4051-4/art-14/par-4: 第一項第一号から第三号まで → 地方税法 附則第十四条第一項第一号 (Supplementary Provisions, Article 14, paragraph (1), item (i)), suppl-4051-4/art-14/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-1
- suppl-4051-4/art-14/par-4: 第一項第一号から第三号まで → 地方税法 附則第十四条第一項第二号 (Supplementary Provisions, Article 14, paragraph (1), item (ii)), suppl-4051-4/art-14/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-2
- suppl-4051-4/art-14/par-4: 第一項第一号から第三号まで → 地方税法 附則第十四条第一項第三号 (Supplementary Provisions, Article 14, paragraph (1), item (iii)), suppl-4051-4/art-14/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3
- suppl-4051-4/art-14/par-5: 第一項第二号から第四号まで → 地方税法 附則第十四条第一項第二号 (Supplementary Provisions, Article 14, paragraph (1), item (ii)), suppl-4051-4/art-14/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-2
- suppl-4051-4/art-14/par-5: 第一項第二号から第四号まで → 地方税法 附則第十四条第一項第三号 (Supplementary Provisions, Article 14, paragraph (1), item (iii)), suppl-4051-4/art-14/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3
- suppl-4051-4/art-14/par-5: 第一項第二号から第四号まで → 地方税法 附則第十四条第一項第四号 (Supplementary Provisions, Article 14, paragraph (1), item (iv)), suppl-4051-4/art-14/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-4
- suppl-4051-4/art-14/par-5: この項 → 地方税法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4051-4/art-14/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-5
- suppl-4051-4/art-14/par-6: 前項 → 地方税法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4051-4/art-14/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-5
- suppl-4051-4/art-14/par-7: 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-4051-4/art-14/par-7: 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-4051-4/art-14/par-7: 第十五条の三 → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/en/local-tax-act/art-15-3 · https://japanlaw.org/l/325AC0000000226/art-15-3
- suppl-4051-4/art-14/par-7: 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-4051-4/art-14/par-7: 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-4051-4/art-14/par-7: 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-4051-4/art-14/par-7: 前項 → 地方税法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-4051-4/art-14/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-6
- suppl-4051-4/art-14/par-7: 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-4051-4/art-14/par-7: 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-4051-4/art-14/par-7: 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-4051-4/art-14/par-7: 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-4051-4/art-14/par-7: 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-4051-4/art-14/par-8: 第六項 → 地方税法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-4051-4/art-14/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-6

## Cited by

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

- 地方税法 附則第十四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1
- 地方税法 附則第十四条第一項第一号 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-1
- 地方税法 附則第十四条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-2
- 地方税法 附則第十四条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-3
- 地方税法 附則第十四条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-4
- 地方税法 附則第十四条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-5
- 地方税法 附則第十四条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-6
- 地方税法 附則第十四条第七項 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-7
- 地方税法 附則第十四条第八項 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-14/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-8

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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-20261027T214204-254, 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