# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9)

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- 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: 第九条 (Supplementary Provisions, Article 9)（軽油引取税に関する経過措置） — address `suppl-5081-2/art-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-9
- 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.

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### 第九条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-2/art-9 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-9</sup>

**第一項**  施行日前に地方税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同法第百四十四条の三第一項各号の軽油の消費、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同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る軽油引取税の税率については、なお従前の例による。
<sup>suppl-5081-2/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-9/par-1</sup>
With regard to the rate of light oil delivery tax to be imposed in the case where the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the Local Tax 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 that Act is carried out before the Effective Date, or in the case where a special collection agent for light oil delivery tax has come to fall under the provisions of Article 144-2, paragraph (6) of that Act before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5081-2/art-9/par-1: 地方税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-5081-2/art-9/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-5081-2/art-9/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-5081-2/art-9/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-5081-2/art-9/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-5081-2/art-9/par-1: 同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-5081-2/art-9/par-1: 同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

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## 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-20261027T214204-310, 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