# 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-4131-8/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-4131-8/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-4131-8/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4131-8/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-4131-8/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-12 **第一項** 新法第七百条の四第一項第六号、第七百条の十四第一項第七号、第七百条の二十二の五第二項及び附則第三十二条の二第二項の規定は、平成十三年六月一日（以下この条において「適用日」という。）以後に行われる新法第七百条の四第一項第六号の軽油の輸入に対して課すべき軽油引取税に対して適用し、適用日前に輸入が行われた軽油に係る旧法第七百条の四第一項第五号の軽油の消費又は譲渡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-4131-8/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-12/par-1 The provisions of Article 700-4, paragraph (1), item (vi), Article 700-14, paragraph (1), item (vii) and Article 700-22-5, paragraph (2) of the New Act and Article 32-2, paragraph (2) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the import of light oil under Article 700-4, paragraph (1), item (vi) of the New Act carried out on or after June 1, 2001 (hereinafter in this Article referred to as the "Application Date"), and the provisions then in force continue to govern light oil delivery tax imposed on the consumption or transfer of light oil under Article 700-4, paragraph (1), item (v) of the Former Act relating to light oil imported before the Application Date. machine translation, not official --- ## Cites - suppl-4131-8/art-12/par-1: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4131-8/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-12 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十二条第一項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-12/par-1 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-17/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-20261027T214204-264, 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