# 地方税法 / Local Tax Act — 第十二条の二の八 (Supplementary Provisions, Article 12-2-8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8. 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: 第十二条の二の八 (Supplementary Provisions, Article 12-2-8)（軽油引取税の製造の承認を受ける義務の免除等の特例） — address `suppl-3251-226/art-12-2-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8 - 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. --- ### 第十二条の二の八（軽油引取税の製造の承認を受ける義務の免除等の特例） — Special Provisions on Exemption, etc. from the Obligation to Obtain Approval for Manufacture for Light Oil Delivery Tax caption: machine translation, not official suppl-3251-226/art-12-2-8 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8 **第一項** 前条第一項第三号に掲げる軽油の引取りを行つた特例対象事業者が、令和九年三月三十一日までに、当該引取りに係る軽油と軽油以外の炭化水素油を混和して炭化水素油の製造を行う場合（鉄道用車両又は軌道用車両の燃料タンク内において製造を行う場合に限る。以下この項において同じ。）は、第百四十四条の三十二第一項（第一号に係る部分に限る。）の規定は、適用しない。この項の規定の適用を受けて製造を行つた炭化水素油が軽油である場合において、当該適用を受けた特例対象事業者が、同日までに、当該軽油と軽油以外の炭化水素油を混和して炭化水素油の製造を行う場合も、同様とする。 suppl-3251-226/art-12-2-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-1 Where an eligible business operator that has taken delivery of light oil listed in paragraph (1), item (iii) of the preceding Article manufactures hydrocarbon oil, on or before March 31, 2027, by mixing the light oil relating to that taking delivery with hydrocarbon oil other than light oil (limited to the case of manufacturing within the fuel tank of railway rolling stock or track rolling stock; the same applies hereinafter in this paragraph), Article 144-32, paragraph (1) (limited to the part relating to item (i)) does not apply. The same applies where, in the case where the hydrocarbon oil manufactured under the application of this paragraph is light oil, the eligible business operator to which it was applied manufactures hydrocarbon oil, on or before that date, by mixing that light oil with hydrocarbon oil other than light oil. machine translation, not official **第二項** 前項の規定の適用を受けて製造を行つた炭化水素油が軽油である場合には、第百四十四条の三十五第二項の規定は、適用しない。 suppl-3251-226/art-12-2-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-2 Where the hydrocarbon oil manufactured under the application of the preceding paragraph is light oil, Article 144-35, paragraph (2) does not apply. machine translation, not official **第三項** 特例対象事業者は、第一項の規定の適用を受けようとするときは、同項の製造を行う場所及び期間その他の総務省令で定める事項を、前条第二項において準用する第百四十四条の二十一第二項の道府県知事に届け出なければならない。 suppl-3251-226/art-12-2-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-3 An eligible business operator that intends to be subject to the application of paragraph (1) must notify the prefectural governor prescribed in Article 144-21, paragraph (2) as applied mutatis mutandis in paragraph (2) of the preceding Article of the place and period of the manufacture under that paragraph and other matters specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第四項** 特例対象事業者は、前項の規定により届け出た事項に異動を生じた場合には、遅滞なく、その旨を同項の規定に準じて道府県知事に届け出なければならない。 suppl-3251-226/art-12-2-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-4 Where a change occurs in the matters notified pursuant to the preceding paragraph, an eligible business operator must, without delay, notify the prefectural governor to that effect in accordance with the provisions of that paragraph. machine translation, not official **第五項** 第三項の規定による届出をした特例対象事業者は、帳簿を備え、第一項の製造に関する事項その他の総務省令で定める事項をこれに記載しなければならない。 suppl-3251-226/art-12-2-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-5 An eligible business operator that has made the notification under paragraph (3) must keep books and enter in them the matters concerning the manufacture under paragraph (1) and other matters specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第六項** 道府県知事は、第三項又は第四項の規定による届出があつたときは、遅滞なく、当該届出に係る事項を第一項の製造を行う場所の所在地の道府県知事に通知しなければならない。 suppl-3251-226/art-12-2-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-6 When a notification has been made under paragraph (3) or (4), the prefectural governor must, without delay, notify the prefectural governor of the location of the place of the manufacture under paragraph (1) of the matters relating to that notification. machine translation, not official **第七項** 第三項の規定による届出をした特例対象事業者に係る前条第二項において準用する第百四十四条の二十七第一項の規定の適用については、同項中「並びに前月」とあるのは「、前月」と、「その他の」とあるのは「並びに前月の初日から末日までの間に行つた附則第十二条の二の八第一項の製造に関する事項その他の」とする。 suppl-3251-226/art-12-2-8/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-7 With regard to the application of Article 144-27, paragraph (1) as applied mutatis mutandis in paragraph (2) of the preceding Article to an eligible business operator that has made the notification under paragraph (3), in Article 144-27, paragraph (1), the phrase "and the facts concerning the use of reportable tax-exempt light oil" is deemed to be replaced with ", the facts concerning the use of reportable tax-exempt light oil", and the phrase "and other matters" is deemed to be replaced with "and the matters concerning the manufacture under Article 12-2-8, paragraph (1) of the Supplementary Provisions carried out during the period from the first day to the last day of the preceding month, and other matters". machine translation, not official **第八項** 第五項の規定に違反して、帳簿を備えず、若しくは帳簿の記載をせず、若しくは偽り、又はその帳簿を隠匿したときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。 suppl-3251-226/art-12-2-8/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-8 Where a person fails to keep books, fails to make entries in books or makes false entries, or conceals the books, in violation of paragraph (5), the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen. machine translation, not official **第九項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。 suppl-3251-226/art-12-2-8/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-9 Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender. machine translation, not official **第十項** 第三項から前項までに定めるもののほか、第三項又は第四項の規定による届出及び第六項の規定による通知に関し必要な事項は、総務省令で定める。 suppl-3251-226/art-12-2-8/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-10 In addition to what is prescribed in paragraph (3) through the preceding paragraph, necessary matters concerning the notification under paragraph (3) or (4) and the notice under paragraph (6) are specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official --- ## Cites - suppl-3251-226/art-12-2-8/par-1: 前条第一項第三号 → 地方税法 附則第十二条の二の七第一項第三号 (Supplementary Provisions, Article 12-2-7, paragraph (1), item (iii)), suppl-3251-226/art-12-2-7/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-1/item-3 - suppl-3251-226/art-12-2-8/par-1: この項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-1 - suppl-3251-226/art-12-2-8/par-1: 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/ja/local-tax-act/art-144-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1 - suppl-3251-226/art-12-2-8/par-1: 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 - suppl-3251-226/art-12-2-8/par-2: 前項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-1 - suppl-3251-226/art-12-2-8/par-2: 第百四十四条の三十五第二項 → 地方税法 第百四十四条の三十五第二項 (Article 144-35, paragraph (2)), art-144-35/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-2 - suppl-3251-226/art-12-2-8/par-3: 第一項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-1 - suppl-3251-226/art-12-2-8/par-3: 前条第二項 → 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/ja/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-3251-226/art-12-2-8/par-3: 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/ja/local-tax-act/art-144-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-2 - suppl-3251-226/art-12-2-8/par-4: 前項 → 地方税法 附則第十二条の二の八第三項 (Supplementary Provisions, Article 12-2-8, paragraph (3)), suppl-3251-226/art-12-2-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-3 - suppl-3251-226/art-12-2-8/par-5: 第三項 → 地方税法 附則第十二条の二の八第三項 (Supplementary Provisions, Article 12-2-8, paragraph (3)), suppl-3251-226/art-12-2-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-3 - suppl-3251-226/art-12-2-8/par-5: 第一項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-1 - suppl-3251-226/art-12-2-8/par-6: 第三項 → 地方税法 附則第十二条の二の八第三項 (Supplementary Provisions, Article 12-2-8, paragraph (3)), suppl-3251-226/art-12-2-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-3 - suppl-3251-226/art-12-2-8/par-6: 第四項 → 地方税法 附則第十二条の二の八第四項 (Supplementary Provisions, Article 12-2-8, paragraph (4)), suppl-3251-226/art-12-2-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-4 - suppl-3251-226/art-12-2-8/par-6: 第一項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-1 - suppl-3251-226/art-12-2-8/par-7: 第三項 → 地方税法 附則第十二条の二の八第三項 (Supplementary Provisions, Article 12-2-8, paragraph (3)), suppl-3251-226/art-12-2-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-3 - suppl-3251-226/art-12-2-8/par-7: 前条第二項 → 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/ja/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-3251-226/art-12-2-8/par-7: 第百四十四条の二十七第一項 → 地方税法 第百四十四条の二十七第一項 (Article 144-27, paragraph (1)), art-144-27/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-27/par-1 - suppl-3251-226/art-12-2-8/par-7: 附則第十二条の二の八第一項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-1 - suppl-3251-226/art-12-2-8/par-8: 第五項 → 地方税法 附則第十二条の二の八第五項 (Supplementary Provisions, Article 12-2-8, paragraph (5)), suppl-3251-226/art-12-2-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-5 - suppl-3251-226/art-12-2-8/par-9: 前項 → 地方税法 附則第十二条の二の八第八項 (Supplementary Provisions, Article 12-2-8, paragraph (8)), suppl-3251-226/art-12-2-8/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-8 - suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第三項 (Supplementary Provisions, Article 12-2-8, paragraph (3)), suppl-3251-226/art-12-2-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-3 - suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第四項 (Supplementary Provisions, Article 12-2-8, paragraph (4)), suppl-3251-226/art-12-2-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-4 - suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第五項 (Supplementary Provisions, Article 12-2-8, paragraph (5)), suppl-3251-226/art-12-2-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-5 - suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第六項 (Supplementary Provisions, Article 12-2-8, paragraph (6)), suppl-3251-226/art-12-2-8/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-6 - suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第七項 (Supplementary Provisions, Article 12-2-8, paragraph (7)), suppl-3251-226/art-12-2-8/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-7 - suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第八項 (Supplementary Provisions, Article 12-2-8, paragraph (8)), suppl-3251-226/art-12-2-8/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-8 - suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第九項 (Supplementary Provisions, Article 12-2-8, paragraph (9)), suppl-3251-226/art-12-2-8/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-9 ## Cited by 16 provisions cite this one. No official source publishes this direction. - 地方税法 第七百四十八条第一項（地方税関係帳簿等の電磁的記録による保存等） — https://japanlaw.org/ja/local-tax-act/art-748/par-1 · https://japanlaw.org/l/325AC0000000226/art-748/par-1 - 地方税法 第七百四十八条第一項第四号（地方税関係帳簿等の電磁的記録による保存等） — https://japanlaw.org/ja/local-tax-act/art-748/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-748/par-1/item-4 - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 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 附則第十二条の二の八第一項（軽油引取税の製造の承認を受ける義務の免除等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-1 - 地方税法 附則第十二条の二の八第二項（軽油引取税の製造の承認を受ける義務の免除等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-2 - 地方税法 附則第十二条の二の八第三項（軽油引取税の製造の承認を受ける義務の免除等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-3 - 地方税法 附則第十二条の二の八第四項（軽油引取税の製造の承認を受ける義務の免除等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-4 - 地方税法 附則第十二条の二の八第五項（軽油引取税の製造の承認を受ける義務の免除等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-5 - 地方税法 附則第十二条の二の八第六項（軽油引取税の製造の承認を受ける義務の免除等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-6 - 地方税法 附則第十二条の二の八第七項（軽油引取税の製造の承認を受ける義務の免除等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-7 - 地方税法 附則第十二条の二の八第八項（軽油引取税の製造の承認を受ける義務の免除等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-8 - 地方税法 附則第十二条の二の八第九項（軽油引取税の製造の承認を受ける義務の免除等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-9 - 地方税法 附則第十二条の二の八第十項（軽油引取税の製造の承認を受ける義務の免除等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-10 - 地方税法 附則第六条第六項（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6/par-6 - 地方税法 附則第十七条第一項（拘禁刑に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/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-20261027T214204-086, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-201, 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-20261027T214204-201, 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