# 地方税法 / Local Tax Act — 第四十八条 (Supplementary Provisions, Article 48) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-48. 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: 第四十八条 (Supplementary Provisions, Article 48) — address `suppl-3361-74/art-48` - 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-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-48 - 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. --- ### 第四十八条 suppl-3361-74/art-48 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-48 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-48 **第一項** この法律の施行前において免税軽油の使用者から免税証の提出を受けて免税軽油を引き渡した小売業者が、この法律の施行の際当該免税証を所持している場合において、当該免税証に記載された免税軽油の数量が前条の軽油の数量とあわせて同一道府県内において一キロリツトル以上であるときは、当該小売業者がこの法律の施行の日に特約業者又は元売業者から当該免税証に記載された免税軽油の数量に相当する数量の軽油の引取りを行なつたものとみなし、新法の規定を適用する。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-48/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-48/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-48/par-1 Where a retailer that, before the enforcement of this Act, received a tax exemption certificate from a user of tax-exempt light oil and delivered tax-exempt light oil holds that tax exemption certificate at the time of enforcement of this Act, if the quantity of tax-exempt light oil stated in that tax exemption certificate, together with the quantity of light oil referred to in the preceding Article, is one kiloliter or more within the same prefecture, that retailer is deemed to have taken delivery, on the date of enforcement of this Act, from a contracted dealer or primary distributor of light oil in a quantity equivalent to the quantity of tax-exempt light oil stated in that tax exemption certificate, and the provisions of the New Act 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-48/par-1: 前条 → 地方税法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-3361-74/art-47 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-47 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-47 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四十七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-47/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