# 地方税法 / Local Tax Act — 第百四十四条の三 (Article 144-3)

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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: 第百四十四条の三 (Article 144-3)（軽油引取税のみなす課税） — address `art-144-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-144-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-3
- 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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### 第百四十四条の三（軽油引取税のみなす課税） — Deemed Taxation of the Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-3 · https://japanlaw.org/ja/local-tax-act/art-144-3 · https://japanlaw.org/l/325AC0000000226/art-144-3</sup>

    **第一項**  軽油引取税は、前条に規定する場合のほか、次の各号に掲げる者の当該各号に掲げる消費、譲渡又は輸入に対し、当該消費、譲渡又は輸入を同条第一項に規定する引取りと、当該消費、譲渡又は輸入をする者を同項に規定する引取りを行う者とみなし、その数量（第一号又は第二号の場合にあつては、当該消費に係る軽油に既に軽油引取税が課され、又は課されるべき軽油が含まれているときは、当該消費に係る軽油の数量から当該含まれている軽油に相当する部分の数量を控除した数量とし、第五号の場合にあつては、第百四十四条の三十二第一項第一号又は第二号の規定により製造の承認を受けた当該消費又は譲渡に係る軽油に既に軽油引取税又は揮発油税が課され、又は課されるべき軽油又は揮発油が含まれているときは、当該消費又は譲渡に係る軽油の数量から当該含まれている軽油又は揮発油に相当する部分の軽油の数量を控除した数量とする。）を課税標準として、第一号又は第二号の場合にあつては当該消費をする者の当該消費について直接関係を有する事務所又は事業所（事務所又は事業所がない者にあつては、住所。以下この節において同じ。）所在の道府県において、第三号又は第四号の場合にあつては当該軽油に係る第百四十四条の二十一第一項に規定する免税証を交付した道府県において、第五号の場合にあつては当該消費又は譲渡をする者の当該消費又は譲渡について直接関係を有する事務所又は事業所所在の道府県において、第六号の場合にあつては当該輸入をする者（関税法第六十七条の輸入の許可を受ける場合には当該許可を受ける者をいう。以下この項において同じ。）の当該輸入について直接関係を有する事務所又は事業所所在の道府県において、それぞれ当該消費、譲渡又は輸入をする者に課する。
    <sup>art-144-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-144-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1</sup>
    In addition to the cases prescribed in the preceding Article, the light oil delivery tax is imposed on the consumption, transfer or importation set forth in each of the following items by the persons set forth in those items, by deeming that consumption, transfer or importation to be the taking of delivery prescribed in paragraph (1) of that Article and the person engaging in that consumption, transfer or importation to be the person taking delivery prescribed in that paragraph, with the quantity thereof (in the case of item (i) or (ii), if the light oil subject to that consumption includes light oil on which light oil delivery tax has already been or is to be imposed, the quantity obtained by deducting from the quantity of the light oil subject to that consumption the quantity of the portion equivalent to that included light oil; and in the case of item (v), if the light oil subject to that consumption or transfer, the manufacture of which has been approved under Article 144-32, paragraph (1), item (i) or (ii), includes light oil or gasoline on which light oil delivery tax or gasoline tax has already been or is to be imposed, the quantity obtained by deducting from the quantity of the light oil subject to that consumption or transfer the quantity of light oil in the portion equivalent to that included light oil or gasoline) as its tax base, in the prefecture in which the office or place of business (for a person with no office or place of business, the domicile; the same applies hereinafter in this Section) that has a direct relationship to that consumption by the person engaging in the consumption is located in the case of item (i) or (ii), in the prefecture that issued the tax exemption certificate prescribed in Article 144-21, paragraph (1) for that light oil in the case of item (iii) or (iv), in the prefecture in which the office or place of business that has a direct relationship to that consumption or transfer by the person engaging in the consumption or transfer is located in the case of item (v), and in the prefecture in which the office or place of business that has a direct relationship to that importation by the person engaging in the importation (where an import permit under Article 67 of the Customs Act is obtained, the person obtaining that permit; the same applies hereinafter in this paragraph) is located in the case of item (vi), respectively, on the person engaging in that consumption, transfer or importation:
    <sup>machine translation, not official</sup>

      **一**  特約業者が軽油を自ら消費する場合における当該軽油の消費
      <sup>art-144-3/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-1</sup>
      consumption of light oil by a contracted dealer in the case where the contracted dealer consumes the light oil itself;
      <sup>machine translation, not official</sup>

      **二**  元売業者が軽油を自ら消費する場合における当該軽油の消費
      <sup>art-144-3/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-2</sup>
      consumption of light oil by a primary distributor in the case where the primary distributor consumes the light oil itself;
      <sup>machine translation, not official</sup>

      **三**  第百四十四条の六に規定する軽油の引取りを行つた者が他の者に当該引取りに係る軽油を譲渡する場合における当該軽油の譲渡
      <sup>art-144-3/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-3</sup>
      transfer of light oil by a person who has taken delivery of light oil prescribed in Article 144-6, in the case where that person transfers the light oil subject to that taking of delivery to another person;
      <sup>machine translation, not official</sup>

      **四**  第百四十四条の六に規定する軽油の引取りを行つた者が同条に規定する用途以外の用途に供するため当該引取りに係る軽油を自ら消費する場合における当該軽油の消費
      <sup>art-144-3/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-4</sup>
      consumption of light oil by a person who has taken delivery of light oil prescribed in Article 144-6, in the case where that person consumes the light oil subject to that taking of delivery itself for a use other than the use prescribed in that Article;
      <sup>machine translation, not official</sup>

      **五**  特約業者及び元売業者以外の者が軽油の製造をして、当該製造に係る軽油を自ら消費し、又は他の者に譲渡する場合における当該軽油の消費又は譲渡
      <sup>art-144-3/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-5</sup>
      consumption or transfer of light oil by a person other than a contracted dealer or primary distributor, in the case where that person manufactures light oil and consumes the light oil so manufactured itself or transfers it to another person;
      <sup>machine translation, not official</sup>

      **六**  特約業者及び元売業者以外の者が軽油の輸入をする場合における当該軽油の輸入
      <sup>art-144-3/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-6</sup>
      importation of light oil by a person other than a contracted dealer or primary distributor, in the case where that person imports light oil.
      <sup>machine translation, not official</sup>

    **第二項**  特約業者又は元売業者が軽油を使用して軽油以外の炭化水素油（自動車の内燃機関の用に供することができると認められる炭化水素油で政令で定めるものを除く。）を製造する場合における当該軽油の使用は、前項第一号又は第二号に掲げる軽油の消費に含まれないものとする。
    <sup>art-144-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-144-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-2</sup>
    Where a contracted dealer or primary distributor uses light oil to manufacture hydrocarbon oil other than light oil (excluding hydrocarbon oil specified by Cabinet Order that is found to be usable for the internal combustion engine of a motor vehicle), that use of the light oil is not included in the consumption of light oil set forth in item (i) or (ii) of the preceding paragraph.
    <sup>machine translation, not official</sup>

    **第三項**  第一項第三号に掲げる軽油の譲渡をしようとする者は、政令で定めるところにより、あらかじめ、当該軽油に係る第百四十四条の二十一第一項に規定する免税証を交付した道府県知事にその旨を届け出て、その承認を受けなければならない。
    <sup>art-144-3/par-3 · https://japanlaw.org/ja/local-tax-act/art-144-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-3</sup>
    A person who intends to transfer light oil set forth in paragraph (1), item (iii) must, as provided by Cabinet Order, give prior notification to the prefectural governor who issued the tax exemption certificate prescribed in Article 144-21, paragraph (1) for that light oil, and obtain the governor's approval.
    <sup>machine translation, not official</sup>

    **第四項**  何人も、譲渡について前項の承認のなかつた軽油を譲り受けてはならない。
    <sup>art-144-3/par-4 · https://japanlaw.org/ja/local-tax-act/art-144-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-4</sup>
    No person may receive a transfer of light oil for which the approval under the preceding paragraph was not obtained for the transfer.
    <sup>machine translation, not official</sup>

    **第五項**  道府県は、円滑化協定（我が国の自衛隊と我が国以外の締約国の軍隊との間における相互のアクセス及び協力の円滑化に関する我が国と当該締約国との間の条約その他の国際約束であつて我が国の租税の免除に関する事項について定めるもののうち政令で定めるものをいう。）に基づき締約国軍隊（当該円滑化協定に基づいて、我が国の同意を得て、我が国及び当該締約国が相互に決定して実施する活動に関連して国内（この法律の施行地をいう。）に所在する当該締約国の軍隊をいう。第百四十四条の六の二及び第百四十四条の三十二第九項において同じ。）が公用に供する軽油の輸入をする場合における当該軽油の輸入に対しては、第一項（第六号に係る部分に限る。）の規定にかかわらず、軽油引取税を課さないものとする。
    <sup>art-144-3/par-5 · https://japanlaw.org/ja/local-tax-act/art-144-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-5</sup>
    A prefecture is not to impose the light oil delivery tax, notwithstanding the provisions of paragraph (1) (limited to the part relating to item (vi)), on the importation of light oil in the case where the armed forces of a contracting state (meaning the armed forces of that contracting state located within Japan (meaning the territory in which this Act is in force) in connection with activities that Japan and that contracting state mutually decide on and carry out with the consent of Japan under a facilitation agreement; the same applies in Article 144-6-2 and Article 144-32, paragraph (9)) import light oil for official use under a facilitation agreement (meaning, of the treaties and other international agreements between Japan and a contracting state, other than Japan, concerning the facilitation of mutual access and cooperation between the Self-Defense Forces of Japan and the armed forces of that contracting state that provide for matters concerning exemption from Japanese taxes, those specified by Cabinet Order).
    <sup>machine translation, not official</sup>

---

## Cites
- art-144-3/par-1: 前条 → 地方税法 第百四十四条の二 (Article 144-2), art-144-2 — https://japanlaw.org/ja/local-tax-act/art-144-2 · https://japanlaw.org/l/325AC0000000226/art-144-2
- art-144-3/par-1: 同条第一項 → 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/ja/local-tax-act/art-144-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-1
- art-144-3/par-1: 第一号 → 地方税法 第百四十四条の三第一項第一号 (Article 144-3, paragraph (1), item (i)), art-144-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-1
- art-144-3/par-1: 第二号 → 地方税法 第百四十四条の三第一項第二号 (Article 144-3, paragraph (1), item (ii)), art-144-3/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-2
- art-144-3/par-1: 第五号 → 地方税法 第百四十四条の三第一項第五号 (Article 144-3, paragraph (1), item (v)), art-144-3/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-5
- art-144-3/par-1: 第百四十四条の三十二第一項第一号 → 地方税法 第百四十四条の三十二第一項第一号 (Article 144-32, paragraph (1), item (i)), art-144-32/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-144-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1/item-1
- art-144-3/par-1: 第二号 → 地方税法 第百四十四条の三十二第一項第二号 (Article 144-32, paragraph (1), item (ii)), art-144-32/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-144-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1/item-2
- art-144-3/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/ja/local-tax-act/art-144-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-3
- art-144-3/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/ja/local-tax-act/art-144-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-4
- art-144-3/par-1: 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/ja/local-tax-act/art-144-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-1
- art-144-3/par-1: 第六号 → 地方税法 第百四十四条の三第一項第六号 (Article 144-3, paragraph (1), item (vi)), art-144-3/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-6
- art-144-3/par-1: 関税法第六十七条 → e-Gov law 329AC0000000061, 第六十七条 (Article 67), art-67 — not held in this collection
- art-144-3/par-1: この項 → 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/ja/local-tax-act/art-144-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1
- art-144-3/par-1/item-3: 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/ja/local-tax-act/art-144-6 · https://japanlaw.org/l/325AC0000000226/art-144-6
- art-144-3/par-1/item-4: 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/ja/local-tax-act/art-144-6 · https://japanlaw.org/l/325AC0000000226/art-144-6
- art-144-3/par-2: 前項第一号 → 地方税法 第百四十四条の三第一項第一号 (Article 144-3, paragraph (1), item (i)), art-144-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-1
- art-144-3/par-2: 第二号 → 地方税法 第百四十四条の三第一項第二号 (Article 144-3, paragraph (1), item (ii)), art-144-3/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-2
- art-144-3/par-3: 第一項第三号 → 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/ja/local-tax-act/art-144-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-3
- art-144-3/par-3: 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/ja/local-tax-act/art-144-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-1
- art-144-3/par-4: 前項 → 地方税法 第百四十四条の三第三項 (Article 144-3, paragraph (3)), art-144-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-3
- art-144-3/par-5: 第百四十四条の六の二 → 地方税法 第百四十四条の六の二 (Article 144-6-2), art-144-6-2 — https://japanlaw.org/ja/local-tax-act/art-144-6-2 · https://japanlaw.org/l/325AC0000000226/art-144-6-2
- art-144-3/par-5: 第百四十四条の三十二第九項 → 地方税法 第百四十四条の三十二第九項 (Article 144-32, paragraph (9)), art-144-32/par-9 — https://japanlaw.org/ja/local-tax-act/art-144-32/par-9 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-9
- art-144-3/par-5: 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/ja/local-tax-act/art-144-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1
- art-144-3/par-5: 第六号 → 地方税法 第百四十四条の三第一項第六号 (Article 144-3, paragraph (1), item (vi)), art-144-3/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-6

## Cited by

27 provisions cite this one. No official source publishes this direction.

- 地方税法 第百四十四条の三第一項（軽油引取税のみなす課税） — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1
- 地方税法 第百四十四条の三第二項（軽油引取税のみなす課税） — https://japanlaw.org/ja/local-tax-act/art-144-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-2
- 地方税法 第百四十四条の三第三項（軽油引取税のみなす課税） — https://japanlaw.org/ja/local-tax-act/art-144-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-3
- 地方税法 第百四十四条の三第四項（軽油引取税のみなす課税） — https://japanlaw.org/ja/local-tax-act/art-144-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-4
- 地方税法 第百四十四条の三第五項（軽油引取税のみなす課税） — https://japanlaw.org/ja/local-tax-act/art-144-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-5
- 地方税法 第百四十四条の四第一項（軽油引取税の補完的納税義務） — https://japanlaw.org/ja/local-tax-act/art-144-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-4/par-1
- 地方税法 第百四十四条の四第二項（軽油引取税の補完的納税義務） — https://japanlaw.org/ja/local-tax-act/art-144-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-4/par-2
- 地方税法 第百四十四条の六の二第一項 — https://japanlaw.org/ja/local-tax-act/art-144-6-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-6-2/par-1
- 地方税法 第百四十四条の十三第一項（軽油引取税の徴収の方法） — https://japanlaw.org/ja/local-tax-act/art-144-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-13/par-1
- 地方税法 第百四十四条の十八第一項第五号（軽油引取税の申告納付の手続） — https://japanlaw.org/ja/local-tax-act/art-144-18/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-1/item-5
- 地方税法 第百四十四条の十八第一項第六号（軽油引取税の申告納付の手続） — https://japanlaw.org/ja/local-tax-act/art-144-18/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-1/item-6
- 地方税法 第百四十四条の十八第一項第七号（軽油引取税の申告納付の手続） — https://japanlaw.org/ja/local-tax-act/art-144-18/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-1/item-7
- 地方税法 第百四十四条の二十六第一項（道府県知事の承認を受けないでする免税軽油の譲渡に関する罪） — https://japanlaw.org/ja/local-tax-act/art-144-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-26/par-1
- 地方税法 第百四十四条の二十六第二項（道府県知事の承認を受けないでする免税軽油の譲渡に関する罪） — https://japanlaw.org/ja/local-tax-act/art-144-26/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-26/par-2
- 地方税法 附則第十二条の二の七第四項（軽油引取税の課税免除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-4
- 地方税法 附則第十二条の二の七第五項（軽油引取税の課税免除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-5
- 地方税法 附則第十二条の二の七第六項（軽油引取税の課税免除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-6
- 地方税法 附則第十二条の二の七第七項（軽油引取税の課税免除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-7
- 地方税法 附則第十二条の二の七第九項（軽油引取税の課税免除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-9
- 地方税法 附則第六条第一項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-1
- 地方税法 附則第二条第八項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-8
- 地方税法 附則第六条第四項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-4
- 地方税法 附則第十七条第八項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-8
- 地方税法 附則第十条第一項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-1
- 地方税法 附則第六条第一項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6/par-1
- 地方税法 附則第六条第二項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6/par-2
- 地方税法 附則第九条第一項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-9/par-1

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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-20261027T202151-111, 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