# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（軽油引取税に関する経過措置） — address `suppl-3541-12/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-14 - 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. --- ### 第十四条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax caption: machine translation, not official suppl-3541-12/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-14 **第一項** 昭和五十四年六月一日前に行われた旧法第七百条の三第一項の軽油の引取り、同条第二項の軽油の販売、同条第三項の炭化水素油の消費若しくは旧法第七百条の四第一項各号の軽油の消費若しくは譲渡に対して課する軽油引取税又は同日前に軽油引取税の特別徴収義務者が旧法第七百条の三第四項の規定に該当するに至つた場合において課する軽油引取税の税率については、なお従前の例による。 suppl-3541-12/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-14/par-1 For light oil delivery tax imposed on the taking delivery of light oil under Article 700-3, paragraph (1) of the Former Act, the sale of light oil under paragraph (2) of that Article, the consumption of hydrocarbon oil under paragraph (3) of that Article, or the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the Former Act that took place before June 1, 1979, or for the rate of light oil delivery tax imposed where, before that date, a special collection agent for light oil delivery tax came to fall under Article 700-3, paragraph (4) of the Former Act, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1/item-2 --- ## 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-20261027T202151-286, 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