# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（軽油引取税に関する経過措置） — address `suppl-4111-15/art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-12 - 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. --- ### 第十二条（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-4111-15/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-12 **第一項** 新法第七百条の四第一項第一号の規定は、施行日以後の軽油の消費に対して課すべき軽油引取税について適用し、施行日前の軽油の消費に対して課する軽油引取税については、なお従前の例による。 suppl-4111-15/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-12/par-1 The provisions of Article 700-4, paragraph (1), item (i) of the New Act apply to light oil delivery tax to be imposed on the consumption of light oil on or after the Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on the consumption of light oil before the Effective Date. machine translation, not official **第二項** 新法第七百条の十四の二の規定は、施行日以後に行われる新法第七百条の三第三項の燃料炭化水素油の販売、同条第四項の軽油又は燃料炭化水素油の販売、同条第五項の炭化水素油の消費及び新法第七百条の四第一項各号の軽油の消費又は譲渡に対して課すべき軽油引取税並びに施行日以後に軽油引取税の特別徴収義務者が新法第七百条の三第六項の規定に該当するに至った場合において課すべき軽油引取税について適用する。 suppl-4111-15/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-12/par-2 The provisions of Article 700-14-2 of the New Act apply to light oil delivery tax to be imposed on the sale of fuel hydrocarbon oil under Article 700-3, paragraph (3) of the New Act, the sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, and the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the New Act that take place on or after the Effective Date, and to light oil delivery tax to be imposed where, on or after the Effective Date, a special collection agent for light oil delivery tax comes to fall under Article 700-3, paragraph (6) of the New Act. machine translation, not official **第三項** 新法第七百条の二十二の五第一項から第四項まで及び第七百条の二十四第一項第二号から第四号までの規定は、施行日以後の軽油の引取り、引渡し、納入、製造及び輸入について適用し、施行日前の軽油の引取り、引渡し、納入、製造及び輸入については、なお従前の例による。 suppl-4111-15/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-12/par-3 The provisions of Article 700-22-5, paragraphs (1) through (4) and Article 700-24, paragraph (1), items (ii) through (iv) of the New Act apply to the taking delivery, handing over, supply, manufacture and import of light oil on or after the Effective Date, and the provisions then in force continue to govern the taking delivery, handing over, supply, manufacture and import of light oil before the Effective Date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-15/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-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-261, 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