# 地方税法 / Local Tax Act — 第四十六条 (Supplementary Provisions, Article 46) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-46. 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: 第四十六条 (Supplementary Provisions, Article 46) — address `suppl-3361-74/art-46` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-46 - 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. --- ### 第四十六条 suppl-3361-74/art-46 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-46 **第一項** この法律の施行前において特約業者又は元売業者が旧法の規定によつて軽油引取税を課され、又は課されるべきであつた軽油の譲渡を受け、この法律の施行後において当該譲渡を受けた軽油（前条の規定により課税される軽油を除く。）を譲渡した場合においては、当該特約業者又は元売業者を販売業者等と、当該譲渡を特約業者又は元売業者からの軽油の引取りとみなし、新法の規定（第七百条の五第二号及び第三号の規定を除く。）を適用する。この場合における軽油引取税の税率は、新法第七百条の七の規定にかかわらず、一キロリツトルにつき二千百円とする。 suppl-3361-74/art-46/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-46/par-1 Where, before the enforcement of this Act, a contracted dealer or primary distributor received transfer of light oil on which light oil delivery tax was imposed, or should have been imposed, under the provisions of the Former Act, and, after the enforcement of this Act, transferred the light oil so received (excluding light oil taxed under the provisions of the preceding Article), that contracted dealer or primary distributor is deemed to be a seller, etc., that transfer is deemed to be taking delivery of light oil from a contracted dealer or primary distributor, and the provisions of the New Act (excluding Article 700-5, items (ii) and (iii)) apply. In this case, the rate of light oil delivery tax is, notwithstanding Article 700-7 of the New Act, 2,100 yen per kiloliter. machine translation, not official --- ## Cites - suppl-3361-74/art-46/par-1: 前条 → 地方税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-3361-74/art-45 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-45 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-45 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四十五条第一項（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-45/par-1 - 地方税法 附則第四十九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/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-20261027T214204-231, 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