# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（軽油引取税に関する経過措置） — address `suppl-4211-9/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6 - 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. --- ### 第六条（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-4211-9/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6 **第一項** 新法の規定中軽油引取税に関する部分は、施行日以後に新法第百四十四条の二第一項若しくは第二項に規定する軽油の引取り、同条第三項の燃料炭化水素油の販売、同条第四項の軽油若しく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若しくは新法第百四十四条の三第一項各号（第三号又は第四号を除く。）の軽油の消費、譲渡若しくは輸入が行われた場合又は施行日以後に軽油引取税の特別徴収義務者が新法第百四十四条の二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-4211-9/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-1 The provisions of the New Act relating to light oil delivery tax apply to light oil delivery tax to be imposed where, on or after the Effective Date, the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the New Act, the sale of fuel hydrocarbon oil under paragraph (3) of that Article, 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, or the consumption, transfer or import of light oil under the items of Article 144-3, paragraph (1) of the New Act (excluding item (iii) or (iv)) takes place, or where, on or after the Effective Date, a special collection agent for light oil delivery tax comes to fall under Article 144-2, paragraph (6) of the New Act. machine translation, not official **第二項** 施行日前に旧法第七百条の三第一項若しくは第二項に規定する軽油の引取り、同条第三項の燃料炭化水素油の販売、同条第四項の軽油若しく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若しくは旧法第七百条の四第一項各号（第三号又は第四号を除く。）の軽油の消費、譲渡若しくは輸入が行われた場合又は施行日前に軽油引取税の特別徴収義務者が旧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る軽油引取税については、なお従前の例による。 suppl-4211-9/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-2 With regard to light oil delivery tax imposed where, before the Effective Date, the taking delivery of light oil prescribed in Article 700-3, paragraph (1) or (2) of the Former Act, the sale of fuel hydrocarbon oil under paragraph (3) of that Article, 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, or the consumption, transfer or import of light oil under the items of Article 700-4, paragraph (1) of the Former Act (excluding item (iii) or (iv)) took place, or where, before the Effective Date, a special collection agent for light oil delivery tax came to fall under Article 700-3, paragraph (6) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第三項** この法律の施行の際現にされている旧法第七百条の六の二第一項の規定による元売業者の指定の申請は、新法第百四十四条の七第一項の規定による元売業者の指定の申請とみなす。 suppl-4211-9/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-3 An application for designation as a primary distributor under Article 700-6-2, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for designation as a primary distributor under Article 144-7, paragraph (1) of the New Act. machine translation, not official **第四項** この法律の施行の際現に旧法第七百条の六の二第一項の規定により元売業者の指定を受けている者に係る同項の規定による当該元売業者の指定は、新法第百四十四条の七第一項の規定による元売業者の指定とみなす。 suppl-4211-9/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-4 The designation as a primary distributor under Article 700-6-2, paragraph (1) of the Former Act of a person actually designated as a primary distributor under that paragraph at the time of the enforcement of this Act is deemed to be a designation as a primary distributor under Article 144-7, paragraph (1) of the New Act. machine translation, not official **第五項** この法律の施行の際現にされている旧法第七百条の六の三第一項の規定による仮特約業者の指定の申請は、新法第百四十四条の八第一項の規定による仮特約業者の指定の申請とみなす。 suppl-4211-9/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-5 An application for designation as a provisional contracted dealer under Article 700-6-3, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for designation as a provisional contracted dealer under Article 144-8, paragraph (1) of the New Act. machine translation, not official **第六項** この法律の施行の際現に旧法第七百条の六の三第一項の規定により仮特約業者の指定を受けている者に係る同項の規定による当該仮特約業者の指定は、新法第百四十四条の八第一項の規定による仮特約業者の指定とみなす。 suppl-4211-9/art-6/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-6 The designation as a provisional contracted dealer under Article 700-6-3, paragraph (1) of the Former Act of a person actually designated as a provisional contracted dealer under that paragraph at the time of the enforcement of this Act is deemed to be a designation as a provisional contracted dealer under Article 144-8, paragraph (1) of the New Act. machine translation, not official **第七項** この法律の施行の際現にされている旧法第七百条の六の四第一項の規定による特約業者の指定の申請は、新法第百四十四条の九第一項の規定による特約業者の指定の申請とみなす。 suppl-4211-9/art-6/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-7 An application for designation as a contracted dealer under Article 700-6-4, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for designation as a contracted dealer under Article 144-9, paragraph (1) of the New Act. machine translation, not official **第八項** この法律の施行の際現に旧法第七百条の六の四第一項の規定により特約業者の指定を受けている者に係る同項の規定による当該特約業者の指定は、新法第百四十四条の九第一項の規定による特約業者の指定とみなす。 suppl-4211-9/art-6/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-8 The designation as a contracted dealer under Article 700-6-4, paragraph (1) of the Former Act of a person actually designated as a contracted dealer under that paragraph at the time of the enforcement of this Act is deemed to be a designation as a contracted dealer under Article 144-9, paragraph (1) of the New Act. machine translation, not official **第九項** この法律の施行の際現にされている旧法第七百条の十一の二第一項の規定による特別徴収義務者の登録の申請は、新法第百四十四条の十五第一項の規定による特別徴収義務者の登録の申請とみなす。 suppl-4211-9/art-6/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-9 An application for registration as a special collection agent under Article 700-11-2, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for registration as a special collection agent under Article 144-15, paragraph (1) of the New Act. machine translation, not official **第十項** この法律の施行の際現に旧法第七百条の十一の二第二項の規定により登録特別徴収義務者の登録を受けている者に係る同項の規定による当該登録特別徴収義務者の登録は、新法第百四十四条の十五第二項の規定による登録特別徴収義務者の登録とみなす。 suppl-4211-9/art-6/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-10 The registration as a registered special collection agent under Article 700-11-2, paragraph (2) of the Former Act of a person actually registered as a registered special collection agent under that paragraph at the time of the enforcement of this Act is deemed to be a registration as a registered special collection agent under Article 144-15, paragraph (2) of the New Act. machine translation, not official **第十一項** この法律の施行の際現にされている旧法第七百条の十一の二第三項の規定による登録特別徴収義務者の登録の消除の申請は、新法第百四十四条の十五第三項の規定による登録特別徴収義務者の登録の消除の申請とみなす。 suppl-4211-9/art-6/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-11 An application for cancellation of the registration of a registered special collection agent under Article 700-11-2, paragraph (3) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for cancellation of the registration of a registered special collection agent under Article 144-15, paragraph (3) of the New Act. machine translation, not official **第十二項** この法律の施行の際現に旧法第七百条の十二第一項の規定により交付を受けている証票は、新法第百四十四条の十六第一項の規定により交付を受けた証票とみなす。 suppl-4211-9/art-6/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-12 A certificate actually issued under Article 700-12, paragraph (1) of the Former Act at the time of the enforcement of this Act is deemed to be a certificate issued under Article 144-16, paragraph (1) of the New Act. machine translation, not official **第十三項** この法律の施行の際現に旧法第七百条の十四の三の規定により提供されている担保は、新法第百四十四条の二十の規定により提供された担保とみなす。 suppl-4211-9/art-6/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-13 Security actually provided under Article 700-14-3 of the Former Act at the time of the enforcement of this Act is deemed to be security provided under Article 144-20 of the New Act. machine translation, not official **第十四項** この法律の施行の際現にされている旧法第七百条の十五第一項の規定による免税証の交付の申請は、新法第百四十四条の六に規定する用途に係る免税証の交付の申請にあっては新法第百四十四条の二十一第一項の規定による免税証の交付の申請と、新法附則第十二条の二の四第一項各号に掲げる用途に係る免税証の交付の申請にあっては同条第二項において読み替えて準用する新法第百四十四条の二十一第一項の規定による免税証の交付の申請とみなす。 suppl-4211-9/art-6/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-14 An application for the issuance of a tax exemption certificate under Article 700-15, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be, in the case of an application relating to a use prescribed in Article 144-6 of the New Act, an application for the issuance of a tax exemption certificate under Article 144-21, paragraph (1) of the New Act, and, in the case of an application relating to a use listed in the items of Article 12-2-4, paragraph (1) of the Supplementary Provisions of the New Act, an application for the issuance of a tax exemption certificate under Article 144-21, paragraph (1) of the New Act as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the New Act. machine translation, not official **第十五項** この法律の施行の際現に旧法第七百条の十五第一項の規定により交付を受けている免税証は、新法第百四十四条の六に規定する用途に係る免税証にあっては新法第百四十四条の二十一第一項の規定により交付を受けた免税証と、新法附則第十二条の二の四第一項各号に掲げる用途に係る免税証にあっては同条第二項において読み替えて準用する新法第百四十四条の二十一第一項の規定により交付を受けた免税証とみなす。 suppl-4211-9/art-6/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-15 A tax exemption certificate actually issued under Article 700-15, paragraph (1) of the Former Act at the time of the enforcement of this Act is deemed to be, in the case of a tax exemption certificate relating to a use prescribed in Article 144-6 of the New Act, a tax exemption certificate issued under Article 144-21, paragraph (1) of the New Act, and, in the case of a tax exemption certificate relating to a use listed in the items of Article 12-2-4, paragraph (1) of the Supplementary Provisions of the New Act, a tax exemption certificate issued under Article 144-21, paragraph (1) of the New Act as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the New Act. machine translation, not official **第十六項** この法律の施行の際現に旧法第七百条の十五第二項の規定により交付を受けている免税軽油使用者証は、新法第百四十四条の六に規定する用途に係る免税軽油使用者証にあっては新法第百四十四条の二十一第二項の規定により交付を受けた免税軽油使用者証と、新法附則第十二条の二の四第一項各号に掲げる用途に係る免税軽油使用者証にあっては同条第二項において読み替えて準用する新法第百四十四条の二十一第二項の規定により交付を受けた免税軽油使用者証とみなす。 suppl-4211-9/art-6/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-16 A tax-exempt light oil user certificate actually issued under Article 700-15, paragraph (2) of the Former Act at the time of the enforcement of this Act is deemed to be, in the case of a tax-exempt light oil user certificate relating to a use prescribed in Article 144-6 of the New Act, a tax-exempt light oil user certificate issued under Article 144-21, paragraph (2) of the New Act, and, in the case of a tax-exempt light oil user certificate relating to a use listed in the items of Article 12-2-4, paragraph (1) of the Supplementary Provisions of the New Act, a tax-exempt light oil user certificate issued under Article 144-21, paragraph (2) of the New Act as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the New Act. machine translation, not official **第十七項** この法律の施行の際現に旧法第七百条の二十二の二第一項の規定により道府県知事の承認を受けている者に係る同項の規定による当該道府県知事の承認は、新法第百四十四条の三十二第一項の規定による道府県知事の承認とみなす。 suppl-4211-9/art-6/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-17 The approval of the prefectural governor under Article 700-22-2, paragraph (1) of the Former Act of a person actually approved by the prefectural governor under that paragraph at the time of the enforcement of this Act is deemed to be an approval of the prefectural governor under Article 144-32, paragraph (1) of the New Act. machine translation, not official **第十八項** この法律の施行の際現に旧法第七百条の二十二の二第四項の規定により交付を受けている製造等承認証は、新法第百四十四条の三十二第四項の規定により交付を受けた製造等承認証とみなす。 suppl-4211-9/art-6/par-18 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-18 A certificate of approval for manufacture, etc. actually issued under Article 700-22-2, paragraph (4) of the Former Act at the time of the enforcement of this Act is deemed to be a certificate of approval for manufacture, etc. issued under Article 144-32, paragraph (4) of the New Act. machine translation, not official **第十九項** 施行日前に新法第百四十四条の三十四第一項に規定する元売業者、特約業者、石油製品販売業者及び軽油製造業者等が旧法第七百条の二十二の四第一項から第三項までの規定によりした届出は、新法第百四十四条の三十四第一項から第三項までの規定によりした届出とみなす。 suppl-4211-9/art-6/par-19 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-19 A notification made before the Effective Date by a primary distributor, contracted dealer, petroleum product seller, light oil manufacturer, etc. prescribed in Article 144-34, paragraph (1) of the New Act under Article 700-22-4, paragraphs (1) through (3) of the Former Act is deemed to be a notification made under Article 144-34, paragraphs (1) through (3) of the New Act. machine translation, not official --- ## Cites - suppl-4211-9/art-6/par-1: 新法第百四十四条の二第一項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/en/local-tax-act/art-144-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-1 - suppl-4211-9/art-6/par-1: 第二項 → 地方税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/en/local-tax-act/art-144-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-2 - suppl-4211-9/art-6/par-1: 同条第三項 → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/en/local-tax-act/art-144-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-3 - suppl-4211-9/art-6/par-1: 同条第四項 → 地方税法 第百四十四条の二第四項 (Article 144-2, paragraph (4)), art-144-2/par-4 — https://japanlaw.org/en/local-tax-act/art-144-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-4 - suppl-4211-9/art-6/par-1: 同条第五項 → 地方税法 第百四十四条の二第五項 (Article 144-2, paragraph (5)), art-144-2/par-5 — https://japanlaw.org/en/local-tax-act/art-144-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-5 - suppl-4211-9/art-6/par-1: 新法第百四十四条の三第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1 - suppl-4211-9/art-6/par-1: 第三号 → 地方税法 第百四十四条の三第一項第三号 (Article 144-3, paragraph (1), item (iii)), art-144-3/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-3 - suppl-4211-9/art-6/par-1: 第四号 → 地方税法 第百四十四条の三第一項第四号 (Article 144-3, paragraph (1), item (iv)), art-144-3/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-4 - suppl-4211-9/art-6/par-1: 新法第百四十四条の二第六項 → 地方税法 第百四十四条の二第六項 (Article 144-2, paragraph (6)), art-144-2/par-6 — https://japanlaw.org/en/local-tax-act/art-144-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-6 - suppl-4211-9/art-6/par-3: 新法第百四十四条の七第一項 → 地方税法 第百四十四条の七第一項 (Article 144-7, paragraph (1)), art-144-7/par-1 — https://japanlaw.org/en/local-tax-act/art-144-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-1 - suppl-4211-9/art-6/par-4: 新法第百四十四条の七第一項 → 地方税法 第百四十四条の七第一項 (Article 144-7, paragraph (1)), art-144-7/par-1 — https://japanlaw.org/en/local-tax-act/art-144-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-1 - suppl-4211-9/art-6/par-5: 新法第百四十四条の八第一項 → 地方税法 第百四十四条の八第一項 (Article 144-8, paragraph (1)), art-144-8/par-1 — https://japanlaw.org/en/local-tax-act/art-144-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-1 - suppl-4211-9/art-6/par-6: 新法第百四十四条の八第一項 → 地方税法 第百四十四条の八第一項 (Article 144-8, paragraph (1)), art-144-8/par-1 — https://japanlaw.org/en/local-tax-act/art-144-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-1 - suppl-4211-9/art-6/par-7: 新法第百四十四条の九第一項 → 地方税法 第百四十四条の九第一項 (Article 144-9, paragraph (1)), art-144-9/par-1 — https://japanlaw.org/en/local-tax-act/art-144-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-1 - suppl-4211-9/art-6/par-8: 新法第百四十四条の九第一項 → 地方税法 第百四十四条の九第一項 (Article 144-9, paragraph (1)), art-144-9/par-1 — https://japanlaw.org/en/local-tax-act/art-144-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-1 - suppl-4211-9/art-6/par-9: 新法第百四十四条の十五第一項 → 地方税法 第百四十四条の十五第一項 (Article 144-15, paragraph (1)), art-144-15/par-1 — https://japanlaw.org/en/local-tax-act/art-144-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-15/par-1 - suppl-4211-9/art-6/par-10: 新法第百四十四条の十五第二項 → 地方税法 第百四十四条の十五第二項 (Article 144-15, paragraph (2)), art-144-15/par-2 — https://japanlaw.org/en/local-tax-act/art-144-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-15/par-2 - suppl-4211-9/art-6/par-11: 新法第百四十四条の十五第三項 → 地方税法 第百四十四条の十五第三項 (Article 144-15, paragraph (3)), art-144-15/par-3 — https://japanlaw.org/en/local-tax-act/art-144-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-15/par-3 - suppl-4211-9/art-6/par-12: 新法第百四十四条の十六第一項 → 地方税法 第百四十四条の十六第一項 (Article 144-16, paragraph (1)), art-144-16/par-1 — https://japanlaw.org/en/local-tax-act/art-144-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-16/par-1 - suppl-4211-9/art-6/par-13: 新法第百四十四条の二十 → 地方税法 第百四十四条の二十 (Article 144-20), art-144-20 — https://japanlaw.org/en/local-tax-act/art-144-20 · https://japanlaw.org/l/325AC0000000226/art-144-20 - suppl-4211-9/art-6/par-14: 新法第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/en/local-tax-act/art-144-6 · https://japanlaw.org/l/325AC0000000226/art-144-6 - suppl-4211-9/art-6/par-14: 新法第百四十四条の二十一第一項 → 地方税法 第百四十四条の二十一第一項 (Article 144-21, paragraph (1)), art-144-21/par-1 — https://japanlaw.org/en/local-tax-act/art-144-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-1 - suppl-4211-9/art-6/par-15: 新法第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/en/local-tax-act/art-144-6 · https://japanlaw.org/l/325AC0000000226/art-144-6 - suppl-4211-9/art-6/par-15: 新法第百四十四条の二十一第一項 → 地方税法 第百四十四条の二十一第一項 (Article 144-21, paragraph (1)), art-144-21/par-1 — https://japanlaw.org/en/local-tax-act/art-144-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-1 - suppl-4211-9/art-6/par-16: 新法第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/en/local-tax-act/art-144-6 · https://japanlaw.org/l/325AC0000000226/art-144-6 - suppl-4211-9/art-6/par-16: 新法第百四十四条の二十一第二項 → 地方税法 第百四十四条の二十一第二項 (Article 144-21, paragraph (2)), art-144-21/par-2 — https://japanlaw.org/en/local-tax-act/art-144-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-2 - suppl-4211-9/art-6/par-17: 新法第百四十四条の三十二第一項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/en/local-tax-act/art-144-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1 - suppl-4211-9/art-6/par-18: 新法第百四十四条の三十二第四項 → 地方税法 第百四十四条の三十二第四項 (Article 144-32, paragraph (4)), art-144-32/par-4 — https://japanlaw.org/en/local-tax-act/art-144-32/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-4 - suppl-4211-9/art-6/par-19: 新法第百四十四条の三十四第一項 → 地方税法 第百四十四条の三十四第一項 (Article 144-34, paragraph (1)), art-144-34/par-1 — https://japanlaw.org/en/local-tax-act/art-144-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-1 - suppl-4211-9/art-6/par-19: 新法第百四十四条の三十四第一項から第三項まで → 地方税法 第百四十四条の三十四第二項 (Article 144-34, paragraph (2)), art-144-34/par-2 — https://japanlaw.org/en/local-tax-act/art-144-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-2 - suppl-4211-9/art-6/par-19: 新法第百四十四条の三十四第一項から第三項まで → 地方税法 第百四十四条の三十四第三項 (Article 144-34, paragraph (3)), art-144-34/par-3 — https://japanlaw.org/en/local-tax-act/art-144-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-19/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-20261027T202151-331, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-331, 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