# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13)

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- 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: 第十三条 (Supplementary Provisions, Article 13)（税率の引上げに伴う軽油引取税の徴収） — address `suppl-3511-7/art-13`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13
- 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.

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### 第十三条（税率の引上げに伴う軽油引取税の徴収） — Collection of Light Oil Delivery Tax Accompanying Raising of Tax Rate
<sup>caption: machine translation, not official</sup>
<sup>suppl-3511-7/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13</sup>

**第一項**  新法第七百条の三及び第七百条の四に規定する場合のほか、次の各号に規定する場合には、当該各号に掲げる引渡し等に対し、当該引渡し等を新法第七百条の三第一項の引取りと、当該各号に掲げる者を同項の引取りを行う者とみなし、当該引渡し等に係る軽油の数量（第三号の場合において、当該軽油が同条第二項の軽油であるときは、同項の軽油以外の炭化水素油の数量に相当する数量を控除した数量とし、第四号の場合には、当該免税証に記載された軽油の数量とする。）を課税標準として、当該各号に掲げる者の当該引渡し等に直接関係を有する事務所又は事業所（事務所又は事業所がない者にあつては、住所。第四項において同じ。）所在の道府県において、当該各号に掲げる者に軽油引取税を課する。この場合における軽油引取税の税率は、新法第七百条の七及び附則第三十二条の二の規定にかかわらず、一キロリットルにつき、四千五百円とする。
<sup>suppl-3511-7/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1</sup>
In addition to the cases prescribed in Articles 700-3 and 700-4 of the New Act, in the cases prescribed in the following items, with regard to the delivery, etc. set forth in the relevant item, that delivery, etc. is deemed to be the taking delivery under Article 700-3, paragraph (1) of the New Act and the person set forth in the relevant item is deemed to be the person taking that delivery, and light oil delivery tax is imposed on the person set forth in the relevant item, with the quantity of light oil relating to that delivery, etc. (in the case of item (iii), where that light oil is light oil under paragraph (2) of that Article, the quantity obtained by deducting a quantity equivalent to the quantity of hydrocarbon oil other than the light oil under that paragraph, and in the case of item (iv), the quantity of light oil stated in the tax exemption certificate) as the tax base, by the prefecture in which is located the office or place of business of the person set forth in the relevant item that is directly related to that delivery, etc. (or, for a person with no office or place of business, the address; the same applies in paragraph (4)). In this case, the tax rate of light oil delivery tax is 4,500 yen per kiloliter, notwithstanding the provisions of Article 700-7 and Article 32-2 of the Supplementary Provisions:
<sup>machine translation, not official</sup>

  **一**  施行日前において特約業者若しくは元売業者以外の者（以下この項において「販売業者等」という。）が特約業者若しくは元売業者から又は特約業者が他の特約業者から軽油の引取りを行い、施行日以後において特約業者又は元売業者の所有し、又は管理する貯蔵場又は取扱所（第三号において「貯蔵場等」という。）から当該軽油の引渡しを受け、又は移出をした場合における当該軽油の引渡し又は移出　当該販売業者等又は特約業者
  <sup>suppl-3511-7/art-13/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-1</sup>
  where, before the Effective Date, a person other than a contracted dealer or primary distributor (hereinafter in this paragraph referred to as a "seller, etc.") has taken delivery of light oil from a contracted dealer or primary distributor, or a contracted dealer has done so from another contracted dealer, and on or after the Effective Date has received delivery of that light oil from, or transferred it out of, a storage facility or handling facility owned or managed by a contracted dealer or primary distributor (referred to in item (iii) as a "storage facility, etc."): the delivery or transfer out of that light oil: that seller, etc. or contracted dealer;
  <sup>machine translation, not official</sup>

  **二**  施行日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、施行日以後において当該譲渡を受けた軽油を譲渡した場合（前号に規定する場合を除く。）における当該軽油の譲渡　当該特約業者又は元売業者
  <sup>suppl-3511-7/art-13/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-2</sup>
  where, before the Effective Date, a contracted dealer or primary distributor has received a 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 on or after the Effective Date has transferred the light oil so received (excluding the case prescribed in the preceding item): the transfer of that light oil: that contracted dealer or primary distributor;
  <sup>machine translation, not official</sup>

  **三**  この法律の施行の際、特約業者又は元売業者以外の販売業者（以下この条において「小売業者」という。）が、販売業者等の管理する貯蔵場等において軽油を所有し、又は特約業者、元売業者若しくは小売業者以外の者から軽油の保管を委託されている場合における当該軽油の所有又は保管　当該小売業者
  <sup>suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3</sup>
  where, at the time this Act comes into effect, a seller other than a contracted dealer or primary distributor (hereinafter in this Article referred to as a "retailer") owns light oil at a storage facility, etc. managed by a seller, etc., or has been entrusted with the custody of light oil by a person other than a contracted dealer, primary distributor or retailer: the ownership or custody of that light oil: that retailer;
  <sup>machine translation, not official</sup>

  **四**  施行日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、施行日に当該免税証を所持している場合における当該所持　当該小売業者
  <sup>suppl-3511-7/art-13/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-4</sup>
  where a retailer that, before the Effective Date, delivered tax-exempt light oil upon being presented with a tax exemption certificate by the user of the tax-exempt light oil is in possession of that tax exemption certificate on the Effective Date: that possession: that retailer.
  <sup>machine translation, not official</sup>

**第二項**  前項第三号及び第四号の規定は、同一の小売業者について、同項第三号の所有又は保管に係る軽油の数量が同項第四号の免税証に記載された軽油の数量と合わせて同一道府県内において一キロリットル未満である場合には、適用しない。
<sup>suppl-3511-7/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-2</sup>
The provisions of items (iii) and (iv) of the preceding paragraph do not apply where, for the same retailer, the quantity of light oil relating to the ownership or custody under item (iii) of that paragraph, together with the quantity of light oil stated in the tax exemption certificate under item (iv) of that paragraph, is less than 1 kiloliter within the same prefecture.
<sup>machine translation, not official</sup>

**第三項**  第一項第一号又は第二号の規定により軽油引取税を課する場合には新法第七百条の五第二号及び第三号の規定を、同項第三号の規定により軽油引取税を課する場合には同条第三号の規定を適用しない。
<sup>suppl-3511-7/art-13/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-3</sup>
Where light oil delivery tax is imposed under the provisions of paragraph (1), item (i) or (ii) of this Article, Article 700-5, items (ii) and (iii) of the New Act do not apply, and where light oil delivery tax is imposed under the provisions of item (iii) of that paragraph, item (iii) of that Article does not apply.
<sup>machine translation, not official</sup>

**第四項**  第一項第二号から第四号までの場合における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、施行日（同項第二号の場合にあつては、特約業者又は元売業者が同項の譲渡をした日）から起算して一月以内に、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、当該各号の譲渡等に直接関係を有する事務所又は事業所所在地の道府県知事に提出し、かつ、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。
<sup>suppl-3511-7/art-13/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-4</sup>
The collection of light oil delivery tax in the cases of paragraph (1), items (ii) through (iv) is to be 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 one month from the Effective Date (in the case of item (ii) of that paragraph, the day on which the contracted dealer or primary distributor made the transfer referred to in that item), submit to the prefectural governor of the prefecture in which the office or place of business directly related to the transfer, etc. set forth in the relevant item is located a return stating the tax base quantity of light oil delivery tax, the tax amount and other matters specified by Prefectural Ordinance of that prefecture, and pay to that prefecture the tax amount so filed.
<sup>machine translation, not official</sup>

**第五項**  道府県知事は、前項の規定により申告納付すべき軽油引取税の額が三万円を超える場合には、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。
<sup>suppl-3511-7/art-13/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-5</sup>
If the amount of light oil delivery tax to be filed and paid under 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.
<sup>machine translation, not official</sup>

**第六項**  新法第十五条第四項、第十五条の二第一項、第十五条の四及び第十六条の二第一項から第三項までの規定は前項前段の規定による徴収の猶予について、新法第十一条、第十六条第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は前項後段の規定による担保について準用する。
<sup>suppl-3511-7/art-13/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-6</sup>
The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1), Article 15-4 and Article 16-2, paragraphs (1) through (3) of the New Act apply mutatis mutandis to the deferral of collection under the first sentence of the preceding paragraph, and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) of the New Act apply mutatis mutandis to the security under the second sentence of the preceding paragraph.
<sup>machine translation, not official</sup>

**第七項**  道府県知事は、第五項の規定によつて徴収の猶予をした場合には、その徴収の猶予をした税額に係る延滞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。
<sup>suppl-3511-7/art-13/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-7</sup>
A prefectural governor, where the governor has deferred collection under the provisions of paragraph (5), is to exempt the portion of the amount of delinquency charge relating to the tax amount for which collection was deferred that corresponds to the period of that deferral.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3511-7/art-13/par-1: 第三号 → 地方税法 附則第十三条第一項第三号 (Supplementary Provisions, Article 13, paragraph (1), item (iii)), suppl-3511-7/art-13/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3
- suppl-3511-7/art-13/par-1: 第四号 → 地方税法 附則第十三条第一項第四号 (Supplementary Provisions, Article 13, paragraph (1), item (iv)), suppl-3511-7/art-13/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-4
- suppl-3511-7/art-13/par-1: 第四項 → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-3511-7/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-4
- suppl-3511-7/art-13/par-1/item-1: この項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3511-7/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1
- suppl-3511-7/art-13/par-1/item-1: 第三号 → 地方税法 附則第十三条第一項第三号 (Supplementary Provisions, Article 13, paragraph (1), item (iii)), suppl-3511-7/art-13/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3
- suppl-3511-7/art-13/par-1/item-2: 前号 → 地方税法 附則第十三条第一項第一号 (Supplementary Provisions, Article 13, paragraph (1), item (i)), suppl-3511-7/art-13/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-1
- suppl-3511-7/art-13/par-1/item-3: この条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3511-7/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13
- suppl-3511-7/art-13/par-2: 前項第三号 → 地方税法 附則第十三条第一項第三号 (Supplementary Provisions, Article 13, paragraph (1), item (iii)), suppl-3511-7/art-13/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3
- suppl-3511-7/art-13/par-2: 第四号 → 地方税法 附則第十三条第一項第四号 (Supplementary Provisions, Article 13, paragraph (1), item (iv)), suppl-3511-7/art-13/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-4
- suppl-3511-7/art-13/par-3: 第一項第一号 → 地方税法 附則第十三条第一項第一号 (Supplementary Provisions, Article 13, paragraph (1), item (i)), suppl-3511-7/art-13/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-1
- suppl-3511-7/art-13/par-3: 第二号 → 地方税法 附則第十三条第一項第二号 (Supplementary Provisions, Article 13, paragraph (1), item (ii)), suppl-3511-7/art-13/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-2
- suppl-3511-7/art-13/par-3: 同項第三号 → 地方税法 附則第十三条第一項第三号 (Supplementary Provisions, Article 13, paragraph (1), item (iii)), suppl-3511-7/art-13/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3
- suppl-3511-7/art-13/par-4: 第一項第二号から第四号まで → 地方税法 附則第十三条第一項第二号 (Supplementary Provisions, Article 13, paragraph (1), item (ii)), suppl-3511-7/art-13/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-2
- suppl-3511-7/art-13/par-4: 第一項第二号から第四号まで → 地方税法 附則第十三条第一項第三号 (Supplementary Provisions, Article 13, paragraph (1), item (iii)), suppl-3511-7/art-13/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3
- suppl-3511-7/art-13/par-4: 第一項第二号から第四号まで → 地方税法 附則第十三条第一項第四号 (Supplementary Provisions, Article 13, paragraph (1), item (iv)), suppl-3511-7/art-13/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-4
- suppl-3511-7/art-13/par-4: 同項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3511-7/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1
- suppl-3511-7/art-13/par-5: 前項 → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-3511-7/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-4
- suppl-3511-7/art-13/par-6: 新法第十五条第四項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/local-tax-act/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-15/par-4
- suppl-3511-7/art-13/par-6: 第十五条の二第一項 → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-1
- suppl-3511-7/art-13/par-6: 第十五条の四 → 地方税法 第十五条の四 (Article 15-4), art-15-4 — https://japanlaw.org/ja/local-tax-act/art-15-4 · https://japanlaw.org/l/325AC0000000226/art-15-4
- suppl-3511-7/art-13/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-1
- suppl-3511-7/art-13/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-2
- suppl-3511-7/art-13/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-3
- suppl-3511-7/art-13/par-6: 前項 → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-3511-7/art-13/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-5
- suppl-3511-7/art-13/par-6: 新法第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/local-tax-act/art-11 · https://japanlaw.org/l/325AC0000000226/art-11
- suppl-3511-7/art-13/par-6: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3
- suppl-3511-7/art-13/par-6: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-4
- suppl-3511-7/art-13/par-6: 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-3511-7/art-13/par-6: 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-3511-7/art-13/par-7: 第五項 → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-3511-7/art-13/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-5

## Cited by

10 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第十三条第一項（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-3511-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1
- 地方税法 附則第十三条第一項第一号（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-3511-7/art-13/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-1
- 地方税法 附則第十三条第一項第二号（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-3511-7/art-13/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-2
- 地方税法 附則第十三条第一項第三号（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-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3
- 地方税法 附則第十三条第二項（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-3511-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-2
- 地方税法 附則第十三条第三項（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-3511-7/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-3
- 地方税法 附則第十三条第四項（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-3511-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-4
- 地方税法 附則第十三条第五項（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-3511-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-5
- 地方税法 附則第十三条第六項（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-3511-7/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-6
- 地方税法 附則第十三条第七項（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-3511-7/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-7

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## 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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-239, 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