# 地方税法 / Local Tax Act — 第四十九条 (Supplementary Provisions, Article 49) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49. 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: 第四十九条 (Supplementary Provisions, Article 49) — address `suppl-3361-74/art-49` - 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-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49 - 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. --- ### 第四十九条 suppl-3361-74/art-49 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49 **第一項** 前三条の場合において、軽油引取税の徴収は、申告納付の方法によるものとし、これらの規定によつて軽油引取税を課される特約業者、元売業者又は小売業者は、この法律の施行の日（附則第四十六条の場合にあつては、特約業者又は元売業者が譲渡をした日）から起算して十五日以内に、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、当該特約業者、元売業者又は小売業者の当該軽油を直接管理する事務所又は事業所（前条の場合にあつては当該免税証を所持している事務所又は事業所とする。）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。 suppl-3361-74/art-49/par-1 · 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 In the cases of the preceding three Articles, light oil delivery tax is collected by the method of filing and payment, and a contracted dealer, primary distributor or retailer on which light oil delivery tax is imposed under those provisions must, within 15 days from the date of enforcement of this Act (in the case of Article 46 of the Supplementary Provisions, the date on which the contracted dealer or primary distributor made the transfer), submit a return stating the quantity of light oil that is the tax base of light oil delivery tax, the amount of tax and other matters specified by the Prefectural Ordinance of the prefecture concerned to the prefectural governor of the prefecture where the office or place of business that directly manages that light oil of the contracted dealer, primary distributor or retailer is located (in the case of the preceding Article, the office or place of business that holds that tax exemption certificate), and pay the filed amount of tax to that prefecture. machine translation, not official **第二項** 道府県知事は、前項の場合における軽油引取税額が三万円をこえるときは、当該特約業者、元売業者又は小売業者の申請により、三月以内の期間を限つて徴収の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、当該特約業者、元売業者又は小売業者から担保を徴することができる。 suppl-3361-74/art-49/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-2 If the amount of light oil delivery tax in the case of the preceding paragraph exceeds 30,000 yen, the prefectural governor may, upon application by the contracted dealer, primary distributor or retailer, defer collection for a period not exceeding three months. In this case, if the prefectural governor finds it necessary, the governor may take security from the contracted dealer, primary distributor or retailer. machine translation, not official **第三項** 新法第十五条の二、第十六条並びに第十六条の五第一項、第二項及び第四項の規定は、前項の場合について準用する。 suppl-3361-74/art-49/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-3 The provisions of Articles 15-2 and 16 and Article 16-5, paragraphs (1), (2) and (4) of the New Act apply mutatis mutandis to the case of the preceding paragraph. machine translation, not official **第四項** 道府県知事は、第二項の規定によつて徴収の猶予をした場合においては、その徴収の猶予をした税額に係る延滞金額及び延滞加算金額のうち当該徴収の猶予をした期間に対応する部分の金額を免除するものとする。 suppl-3361-74/art-49/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-4 Where the prefectural governor has deferred collection under the provisions of paragraph (2), the governor is to exempt the portion of the amount of delinquency charge and amount of delinquency additional charge relating to the amount of tax for which collection was deferred that corresponds to the period for which collection was deferred. machine translation, not official **第五項** 第二項の規定によつて徴した担保に係る抵当権の取得に関する登記又は登録については、登録税を課さない。 suppl-3361-74/art-49/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-5 No registration tax is imposed on registration relating to the acquisition of a mortgage on security taken under the provisions of paragraph (2). machine translation, not official --- ## Cites - suppl-3361-74/art-49/par-1: 前三条 → 地方税法 附則第四十六条 (Supplementary Provisions, Article 46), 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 - suppl-3361-74/art-49/par-1: 前三条 → 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 - suppl-3361-74/art-49/par-1: 前三条 → 地方税法 附則第四十八条 (Supplementary Provisions, Article 48), 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 - suppl-3361-74/art-49/par-2: 前項 → 地方税法 附則第四十九条第一項 (Supplementary Provisions, Article 49, paragraph (1)), suppl-3361-74/art-49/par-1 — 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 - suppl-3361-74/art-49/par-3: 新法第十五条の二 → 地方税法 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/ja/local-tax-act/art-15-2 · https://japanlaw.org/l/325AC0000000226/art-15-2 - suppl-3361-74/art-49/par-3: 第十六条 → 地方税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/local-tax-act/art-16 · https://japanlaw.org/l/325AC0000000226/art-16 - suppl-3361-74/art-49/par-3: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-1 - suppl-3361-74/art-49/par-3: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-2 - suppl-3361-74/art-49/par-3: 第四項 → 地方税法 第十六条の五第四項 (Article 16-5, paragraph (4)), art-16-5/par-4 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-4 - suppl-3361-74/art-49/par-3: 前項 → 地方税法 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-3361-74/art-49/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-2 - suppl-3361-74/art-49/par-4: 第二項 → 地方税法 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-3361-74/art-49/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-2 - suppl-3361-74/art-49/par-5: 第二項 → 地方税法 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-3361-74/art-49/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-2 ## Cited by 5 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 附則第四十九条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-2 - 地方税法 附則第四十九条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-3 - 地方税法 附則第四十九条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-4 - 地方税法 附則第四十九条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-49/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-5 --- ## 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