# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13)

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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: 第十三条 (Supplementary Provisions, Article 13) — address `suppl-3311-81/art-13`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13
- 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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### 第十三条
<sup>suppl-3311-81/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13</sup>

**第一項**  前条の場合においては、軽油引取税の徴収は、申告納付の方法によるものとし、当該販売業者は、この法律中軽油引取税に関する部分の施行の日から起算して十五日以内に、前条の規定により特約業者から行つた引取とみなされる軽油の所持に係る軽油引取税の課税標準量、税額その他当該道府県の条例で定める事項を記載した申告書を当該販売業者の事務所又は事業所所在地の道府県知事に提出し、及びその申告した税額を当該道府県に納付しなければならない。
<sup>suppl-3311-81/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-1</sup>
In the case referred to in the preceding Article, light oil delivery tax is to be collected by the method of filing and payment, and the seller must, within 15 days from the date of enforcement of the portions of this Act relating to light oil delivery tax, submit to the prefectural governor of the prefecture in which the seller's office or place of business is located a return stating the tax base quantity and tax amount of light oil delivery tax relating to the possession of the light oil that is deemed to have been delivered by a contracted dealer under the provisions of the preceding Article, and other matters specified by the Prefectural Ordinance of that prefecture, and pay the declared tax amount to that prefecture.
<sup>machine translation, not official</sup>

**第二項**  道府県知事は、前項の場合における軽油引取税の税額が政令で定める額をこえるときは、政令で定めるところにより、当該販売業者の申請により、当該税額のうち当該政令で定める額をこえる部分について、三月以内の期間を限つて徴収猶予をすることができる。この場合において、必要があると認めるときは、道府県知事は、当該販売業者から担保を徴することができる。
<sup>suppl-3311-81/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-2</sup>
If the amount of light oil delivery tax in the case referred to in the preceding paragraph exceeds the amount specified by Cabinet Order, the prefectural governor may, as provided by Cabinet Order, upon application by the seller, grant a deferral of collection, for a period not exceeding three months, for the portion of that tax amount exceeding the amount specified by Cabinet Order. In this case, if the prefectural governor finds it necessary, the governor may take security from the seller.
<sup>machine translation, not official</sup>

**第三項**  新法第十六条の三第三項から第六項まで及び第十六条の四第二項から第五項までの規定は、前項の規定によつて徴収猶予を受けた納税者が担保を提供する場合及びその徴収猶予を受けた地方団体の徴収金を期限内に納付しない場合について準用する。この場合において、同法第十六条の三第三項中「前二項」とあるのは「地方税法の一部を改正する法律（昭和三十一年法律第八十一号）附則第十三条第二項」と、同条第六項中「第一項及び第二項」とあるのは「地方税法の一部を改正する法律附則第十三条第二項」と、同法第十六条の四第二項中「第十六条の二の規定によつて徴収猶予を受けた者がその徴収猶予を受けた地方団体の徴収金を期限内に納付せず、若しくは納入しない場合又は前項の規定によつて徴収する場合」とあるのは「地方税法の一部を改正する法律附則第十三条第二項の規定によつて徴収猶予を受けた者がその徴収猶予を受けた地方団体の徴収金を期限内に納付しない場合」と、同条第四項及び第五項中「第十六条の二」とあるのは「地方税法の一部を改正する法律附則第十三条第二項」と読み替えるものとする。
<sup>suppl-3311-81/art-13/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-3</sup>
The provisions of Article 16-3, paragraphs (3) through (6) and Article 16-4, paragraphs (2) through (5) of the New Act apply mutatis mutandis where a taxpayer who has been granted a deferral of collection under the provisions of the preceding paragraph provides security, and where that taxpayer does not pay by the due date for payment the local government levies for which the deferral of collection was granted. In this case, the phrase "the preceding two paragraphs" in Article 16-3, paragraph (3) of the same Act is deemed to be replaced with "Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 81 of 1956)", the phrase "paragraphs (1) and (2)" in paragraph (6) of that Article is deemed to be replaced with "Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act", the phrase "where a person who has been granted a deferral of collection under the provisions of Article 16-2 does not pay or remit by the due date for payment the local government levies for which the deferral of collection was granted, or where collection is made under the provisions of the preceding paragraph" in Article 16-4, paragraph (2) of the same Act is deemed to be replaced with "where a person who has been granted a deferral of collection under the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act does not pay by the due date for payment the local government levies for which the deferral of collection was granted", and the phrase "Article 16-2" in paragraphs (4) and (5) of that Article is deemed to be replaced with "Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act".
<sup>machine translation, not official</sup>

**第四項**  道府県知事は、第二項の規定によつて徴収猶予をした場合においては、その徴収猶予をした税額に係る延滞金及び延滞加算金中当該徴収猶予をした期間内に対応する部分の金額を免除するものとする。
<sup>suppl-3311-81/art-13/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-4</sup>
Where the prefectural governor has granted a deferral of collection under the provisions of paragraph (2), the governor is to exempt the portion, corresponding to the period for which the deferral of collection was granted, of the delinquency charges and delinquency additional charges relating to the tax amount for which collection was deferred.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3311-81/art-13/par-1: 前条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3311-81/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-12
- suppl-3311-81/art-13/par-2: 前項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3311-81/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-1
- suppl-3311-81/art-13/par-3: 新法第十六条の三第三項から第六項まで → 地方税法 第十六条の三第三項 (Article 16-3, paragraph (3)), art-16-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-3
- suppl-3311-81/art-13/par-3: 新法第十六条の三第三項から第六項まで → 地方税法 第十六条の三第四項 (Article 16-3, paragraph (4)), art-16-3/par-4 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-4
- suppl-3311-81/art-13/par-3: 新法第十六条の三第三項から第六項まで → 地方税法 第十六条の三第五項 (Article 16-3, paragraph (5)), art-16-3/par-5 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-5
- suppl-3311-81/art-13/par-3: 新法第十六条の三第三項から第六項まで → 地方税法 第十六条の三第六項 (Article 16-3, paragraph (6)), art-16-3/par-6 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-6
- suppl-3311-81/art-13/par-3: 第十六条の四第二項から第五項まで → 地方税法 第十六条の四第二項 (Article 16-4, paragraph (2)), art-16-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-2
- suppl-3311-81/art-13/par-3: 第十六条の四第二項から第五項まで → 地方税法 第十六条の四第三項 (Article 16-4, paragraph (3)), art-16-4/par-3 — https://japanlaw.org/ja/local-tax-act/art-16-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-3
- suppl-3311-81/art-13/par-3: 第十六条の四第二項から第五項まで → 地方税法 第十六条の四第四項 (Article 16-4, paragraph (4)), art-16-4/par-4 — https://japanlaw.org/ja/local-tax-act/art-16-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-4
- suppl-3311-81/art-13/par-3: 第十六条の四第二項から第五項まで → 地方税法 第十六条の四第五項 (Article 16-4, paragraph (5)), art-16-4/par-5 — https://japanlaw.org/ja/local-tax-act/art-16-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-5
- suppl-3311-81/art-13/par-3: 前項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-3311-81/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-2
- suppl-3311-81/art-13/par-3: 前二項 → 地方税法 第十六条の三第一項 (Article 16-3, paragraph (1)), art-16-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-1
- suppl-3311-81/art-13/par-3: 前二項 → 地方税法 第十六条の三第二項 (Article 16-3, paragraph (2)), art-16-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-2
- suppl-3311-81/art-13/par-3: 第十六条の二 → 地方税法 第十六条の二 (Article 16-2), art-16-2 — https://japanlaw.org/ja/local-tax-act/art-16-2 · https://japanlaw.org/l/325AC0000000226/art-16-2
- suppl-3311-81/art-13/par-3: 前項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-1
- suppl-3311-81/art-13/par-4: 第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-3311-81/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-2

## Cited by

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

- 地方税法 附則第十三条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-2
- 地方税法 附則第十三条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-3
- 地方税法 附則第十三条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-4

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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-20261027T202151-271, 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