# 地方税法 / Local Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3391-29/art-18. 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: 第十八条 (Supplementary Provisions, Article 18) — address `suppl-3391-29/art-18` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3391-29/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-18 - 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. --- ### 第十八条 suppl-3391-29/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-3391-29/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-18 **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二千五百円とする。 suppl-3391-29/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3391-29/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-18/par-1 Where, before the enforcement of this Act, a contracted dealer or primary distributor has been transferred 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, has transferred that light oil (excluding light oil taxed under the provisions of the preceding Article), that contracted dealer or primary distributor is deemed to be a seller, etc. and 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. The rate of light oil delivery tax in this case is 2,500 yen per kiloliter, notwithstanding Article 700-7 of the New Act. machine translation, not official --- ## Cites - suppl-3391-29/art-18/par-1: 前条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3391-29/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3391-29/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-17 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3391-29/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/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-20261027T202151-276, 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