# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（軽油引取税に関する経過措置） — address `suppl-4221-4/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8 - 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. --- ### 第八条（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-4221-4/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8 **第一項** 新法附則第十二条の二の七の規定は、施行日以後に新法第百四十四条の二第一項又は第二項に規定する軽油の引取りが行われた場合において課すべき軽油引取税について適用し、施行日前に旧法第百四十四条の二第一項又は第二項に規定する軽油の引取りが行われ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-4221-4/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8/par-1 The provisions of Article 12-2-7 of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed where the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the New Act is carried out on or after the Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed where the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the Former Act was carried out before the Effective Date. machine translation, not official **第二項** この法律の施行の際現にされている旧法附則第十二条の二の四第二項において読み替えて準用する旧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は、新法附則第十二条の二の七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-4221-4/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8/par-2 An application for the issuance of a tax exemption certificate under the provisions of Article 144-21, paragraph (1) of the Former Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the Former Act, that has actually been made at the time of enforcement of this Act is deemed to be an application for the issuance of a tax exemption certificate under the provisions of Article 144-21, paragraph (1) of the New Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions of the New Act. machine translation, not official **第三項** この法律の施行の際現に旧法附則第十二条の二の四第二項において読み替えて準用する旧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ている免税証は、新法附則第十二条の二の七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-4221-4/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8/par-3 A tax exemption certificate that has actually been issued, at the time of enforcement of this Act, under the provisions of Article 144-21, paragraph (1) of the Former Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the Former Act, is deemed to be a tax exemption certificate issued under the provisions of Article 144-21, paragraph (1) of the New Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions of the New Act. machine translation, not official **第四項** この法律の施行の際現に旧法附則第十二条の二の四第二項において読み替えて準用する旧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ている免税軽油使用者証は、新法附則第十二条の二の七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-4221-4/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8/par-4 A tax-exempt light oil user certificate that has actually been issued, at the time of enforcement of this Act, under the provisions of Article 144-21, paragraph (2) of the Former Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the Former Act, is deemed to be a tax-exempt light oil user certificate issued under the provisions of Article 144-21, paragraph (2) of the New Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions of the New Act. machine translation, not official --- ## Cites - suppl-4221-4/art-8/par-1: 新法附則第十二条の二の七 → 地方税法 附則第十二条の二の七 (Supplementary Provisions, Article 12-2-7), suppl-3251-226/art-12-2-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7 - suppl-4221-4/art-8/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-4221-4/art-8/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-4221-4/art-8/par-2: 新法附則第十二条の二の七第二項 → 地方税法 附則第十二条の二の七第二項 (Supplementary Provisions, Article 12-2-7, paragraph (2)), suppl-3251-226/art-12-2-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-2 - suppl-4221-4/art-8/par-2: 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-4221-4/art-8/par-3: 新法附則第十二条の二の七第二項 → 地方税法 附則第十二条の二の七第二項 (Supplementary Provisions, Article 12-2-7, paragraph (2)), suppl-3251-226/art-12-2-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-2 - suppl-4221-4/art-8/par-3: 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-4221-4/art-8/par-4: 新法附則第十二条の二の七第二項 → 地方税法 附則第十二条の二の七第二項 (Supplementary Provisions, Article 12-2-7, paragraph (2)), suppl-3251-226/art-12-2-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-2 - suppl-4221-4/art-8/par-4: 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-18/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-20261027T214204-279, 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