# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（軽油引取税に関する経過措置） — address `suppl-4011-14/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8 - 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. --- ### 第八条（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-4011-14/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8 **第一項** 新法の規定中軽油引取税に関する部分は、平成元年十月一日以後に行われる新法第七百条の三第一項又は第二項に規定する軽油の引取り、同条第三項の軽油の販売、同条第四項の燃料炭化水素油の販売、同条第五項の炭化水素油の消費及び新法第七百条の四第一項各号の軽油の消費又は譲渡に対して課すべき軽油引取税並びに同日以後に軽油引取税の特別徴収義務者が新法第七百条の三第六項の規定に該当するに至った場合において課すべき軽油引取税について適用する。 suppl-4011-14/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-1 The provisions of the New Act relating to light oil delivery tax apply to light oil delivery tax to be imposed on the taking delivery of light oil prescribed in Article 700-3, paragraph (1) or (2) of the New Act, the sale of light oil under paragraph (3) of that Article, the sale of fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, and the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the New Act that take place on or after October 1, 1989, and to light oil delivery tax to be imposed in the case where, on or after that date, a special collection agent of light oil delivery tax comes to fall under the provisions of Article 700-3, paragraph (6) of the New Act. machine translation, not official **第二項** 平成元年十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及び旧法第七百条の四第一項各号の軽油の消費又は譲渡に対して課する軽油引取税並びに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った場合において課する軽油引取税については、なお従前の例による。 suppl-4011-14/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-2 With respect to 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, and the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the Former Act that took place before October 1, 1989, and light oil delivery tax imposed in the case where, before that date, a special collection agent of light oil delivery tax came to fall under the provisions of Article 700-3, paragraph (4) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第三項** 新法の規定による元売業者の指定の申請及び指定は、新法第七百条の六の二第一項の規定の例により、平成元年十月一日前においても行うことができる。 suppl-4011-14/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-3 The application for designation as a primary distributor and the designation under the provisions of the New Act may be made even before October 1, 1989, in accordance with the rules of Article 700-6-2, paragraph (1) of the New Act. machine translation, not official **第四項** 平成元年九月三十日において現に旧法の規定により元売業者の指定を受けている者（以下この条において「旧元売業者」という。）で同年十月一日において前項又は新法第七百条の六の二第一項の規定による元売業者の指定を受けていないものに係る旧法の規定による当該元売業者の指定は、同日から平成二年三月三十一日までの間に限り、同項の規定による元売業者の指定とみなす。 suppl-4011-14/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-4 The designation as a primary distributor under the provisions of the Former Act of a person who, on September 30, 1989, is actually designated as a primary distributor under the provisions of the Former Act (hereinafter in this Article referred to as a "former primary distributor") and who has not, on October 1 of that year, been designated as a primary distributor under the provisions of the preceding paragraph or Article 700-6-2, paragraph (1) of the New Act is deemed to be a designation as a primary distributor under the provisions of Article 700-6-2, paragraph (1) of the New Act, only during the period from that date to March 31, 1990. machine translation, not official **第五項** 平成元年九月三十日において現に旧法第七百条の十一第一項の規定により軽油引取税の特別徴収義務者として指定されていた特約業者（以下この条において「旧特約業者」という。）は、同年十月一日から平成二年三月三十一日までの間に限り、新法第七百条の六の四第一項の規定によりその主たる事務所又は事業所所在地の道府県知事の指定を受けた特約業者とみなす。 suppl-4011-14/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-5 A contracted dealer that was actually designated as a special collection agent of light oil delivery tax pursuant to the provisions of Article 700-11, paragraph (1) of the Former Act on September 30, 1989 (hereinafter in this Article referred to as a "former contracted dealer") is deemed to be a contracted dealer designated by the prefectural governor of the prefecture where its principal office or place of business is located pursuant to the provisions of Article 700-6-4, paragraph (1) of the New Act, only during the period from October 1 of that year to March 31, 1990. machine translation, not official **第六項** 旧元売業者又は旧特約業者は、平成元年十月一日から平成二年三月三十一日までの間に限り、新法第七百条の六の四第一項の規定にかかわらず、同項の規定による特約業者の指定の申請をすることができる。この場合において、同項中「仮特約業者」とあるのは、「地方税法の一部を改正する法律（平成元年法律第十四号）附則第八条第四項に規定する旧元売業者又は同条第五項に規定する旧特約業者」とする。 suppl-4011-14/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-6 A former primary distributor or former contracted dealer may, notwithstanding the provisions of Article 700-6-4, paragraph (1) of the New Act, apply for designation as a contracted dealer under the provisions of that paragraph, only during the period from October 1, 1989 to March 31, 1990. In this case, "provisional contracted dealer" in that paragraph is deemed to be replaced with "former primary distributor prescribed in Article 8, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 14 of 1989) or former contracted dealer prescribed in paragraph (5) of that Article". machine translation, not official **第七項** 平成二年三月三十一日において第四項の規定の適用を受けている旧元売業者又は同日において第五項の規定の適用を受けている旧特約業者のうち、同年四月一日において第三項若しくは新法第七百条の六の二第一項の規定による元売業者の指定又は新法第七百条の六の四第一項の規定による特約業者の指定を受けていないものは、同日から同年五月三十一日までの間に限り、同項の規定によりその主たる事務所又は事業所所在地の道府県知事の指定を受けた特約業者とみなす。 suppl-4011-14/art-8/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-7 Among former primary distributors to whom paragraph (4) applies on March 31, 1990 and former contracted dealers to whom paragraph (5) applies on that date, those that have not, on April 1 of that year, been designated as primary distributors under the provisions of paragraph (3) or Article 700-6-2, paragraph (1) of the New Act, or designated as contracted dealers under the provisions of Article 700-6-4, paragraph (1) of the New Act, are deemed to be contracted dealers designated by the prefectural governor of the prefecture where their principal office or place of business is located pursuant to the provisions of Article 700-6-4, paragraph (1) of the New Act, only during the period from that date to May 31 of that year. machine translation, not official **第八項** 道府県知事は、条例で定めるところにより、軽油引取税の特別徴収義務者が平成元年九月三十日において交付を受けている旧法第七百条の十二第二項の証票を返納させるものとする。 suppl-4011-14/art-8/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-8 The prefectural governor is to, as provided by Prefectural Ordinance, have a special collection agent of light oil delivery tax return the identification card under Article 700-12, paragraph (2) of the Former Act that was issued to it on September 30, 1989. machine translation, not official **第九項** 平成元年九月三十日以前に旧法第七百条の十五第一項の規定により交付された免税証の使用については、第一項の規定にかかわらず、同年十月一日から同月三十一日までの間に限り、なお従前の例による。 suppl-4011-14/art-8/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-9 With respect to the use of a tax exemption certificate issued pursuant to the provisions of Article 700-15, paragraph (1) of the Former Act on or before September 30, 1989, notwithstanding the provisions of paragraph (1), the provisions then in force continue to govern only during the period from October 1 to October 31 of that year. machine translation, not official --- ## Cites - suppl-4011-14/art-8/par-4: この条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4011-14/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8 - suppl-4011-14/art-8/par-4: 前項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4011-14/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-3 - suppl-4011-14/art-8/par-5: この条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4011-14/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8 - suppl-4011-14/art-8/par-6: 地方税法の一部を改正する法律（平成元年法律第十四号）附則第八条第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4011-14/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-4 - suppl-4011-14/art-8/par-6: 同条第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4011-14/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-5 - suppl-4011-14/art-8/par-7: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4011-14/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-4 - suppl-4011-14/art-8/par-7: 第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4011-14/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-5 - suppl-4011-14/art-8/par-7: 第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4011-14/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-3 - suppl-4011-14/art-8/par-9: 第一項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4011-14/art-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-1/par-1/item-1 - 地方税法 附則第八条第四項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-4 - 地方税法 附則第八条第五項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-5 - 地方税法 附則第八条第六項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-6 - 地方税法 附則第八条第七項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-7 - 地方税法 附則第八条第九項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-9 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-12/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-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-251, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-252, 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