# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（軽油引取税に関する経過措置） — address `suppl-4101-27/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11 - 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. --- ### 第十一条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax caption: machine translation, not official suppl-4101-27/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11 **第一項** 新法第七百条の二十の二及び第七百条の二十の三の規定は、新法第七百条の十五第二項に規定する免税軽油使用者証を提示して平成十年四月一日以後に道府県知事から交付を受けた免税証による平成十年十月一日以後における免税軽油の引取り及び当該免税軽油の使用について適用する。 suppl-4101-27/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-1 The provisions of Articles 700-20-2 and 700-20-3 of the New Act apply to the taking of delivery of tax-exempt light oil on or after October 1, 1998 by means of a tax exemption certificate issued by a prefectural governor on or after April 1, 1998 upon presentation of the tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act, and to the use of that tax-exempt light oil. machine translation, not official **第二項** この法律の施行の際現に道府県知事から新法第七百条の十五第二項に規定する免税軽油使用者証に相当する書面として政令で定めるもの（以下この項及び次項において「免税軽油使用者証相当書面」という。）の交付を受けている者がある場合においては、新法及び前項の規定の適用については、当該免税軽油使用者証相当書面を同条第二項の規定により当該道府県知事から交付を受けた免税軽油使用者証とみなし、その者を同項の規定により当該道府県知事から免税軽油使用者証の交付を受けた者とみなす。 suppl-4101-27/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-2 Where, at the time of the enforcement of this Act, there is a person to whom a prefectural governor has issued a document specified by Cabinet Order as equivalent to the tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act (hereinafter in this paragraph and the following paragraph referred to as a "document equivalent to a tax-exempt light oil user certificate"), for the purpose of applying the New Act and the preceding paragraph, that document equivalent to a tax-exempt light oil user certificate is deemed to be a tax-exempt light oil user certificate issued by that prefectural governor pursuant to Article 700-15, paragraph (2) of the New Act, and that person is deemed to be a person to whom a tax-exempt light oil user certificate was issued by that prefectural governor pursuant to that paragraph. machine translation, not official **第三項** 前項に定めるもののほか、同項の規定により新法第七百条の十五第二項に規定する免税軽油使用者証とみなされた免税軽油使用者証相当書面の同項に規定する免税軽油使用者証としての有効期間その他免税軽油使用者証相当書面に関し必要な事項は、政令で定める。 suppl-4101-27/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-3 In addition to what is provided for in the preceding paragraph, the validity period, as the tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act, of a document equivalent to a tax-exempt light oil user certificate that is deemed by the preceding paragraph to be a tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act, and other matters necessary concerning documents equivalent to a tax-exempt light oil user certificate, are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4101-27/art-11/par-2: この項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4101-27/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-2 - suppl-4101-27/art-11/par-2: 次項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4101-27/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-3 - suppl-4101-27/art-11/par-2: 前項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4101-27/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-1 - suppl-4101-27/art-11/par-3: 前項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4101-27/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-7 - 地方税法 附則第十一条第二項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-2 - 地方税法 附則第十一条第三項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-3 --- ## 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-20261027T214204-260, 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