# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（木材引取税等に関する経過措置） — address `suppl-3341-149/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-5 - 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. --- ### 第五条（木材引取税等に関する経過措置） — Transitional Measures concerning Timber Delivery Tax, etc. caption: machine translation, not official suppl-3341-149/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-5 **第一項** 新法第十三条の三及び第十四条の四の規定は、木材引取税若しくは軽油引取税が課される素材若しくは軽油又はその引取等に対し新法第十三条の三第四項に規定する地方税が課される物件がこの法律の施行後に強制換価手続により換価される場合について適用する。 suppl-3341-149/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-5/par-1 The provisions of Articles 13-3 and 14-4 of the New Act apply to the case where logs or light oil on which timber delivery tax or light oil delivery tax is imposed, or goods on which the local tax prescribed in Article 13-3, paragraph (4) of the New Act is imposed on their delivery, etc., are realized through a compulsory liquidation procedure after the enforcement of this Act. machine translation, not official --- ## Cites - suppl-3341-149/art-5/par-1: 新法第十三条の三 → 地方税法 第十三条の三 (Article 13-3), art-13-3 — https://japanlaw.org/ja/local-tax-act/art-13-3 · https://japanlaw.org/l/325AC0000000226/art-13-3 - suppl-3341-149/art-5/par-1: 第十四条の四 → 地方税法 第十四条の四 (Article 14-4), art-14-4 — https://japanlaw.org/ja/local-tax-act/art-14-4 · https://japanlaw.org/l/325AC0000000226/art-14-4 - suppl-3341-149/art-5/par-1: 新法第十三条の三第四項 → 地方税法 第十三条の三第四項 (Article 13-3, paragraph (4)), art-13-3/par-4 — https://japanlaw.org/ja/local-tax-act/art-13-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-4 --- ## 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-20261027T214204-229, 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