# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（軽油引取税に関する経過措置） — address `suppl-5051-1/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10 - 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-5051-1/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10 **第一項** 新法第百四十四条の三第五項及び第百四十四条の六の二の規定は、附則第一条第七号に掲げる規定の施行の日（以下「七号施行日」という。）以後の軽油の輸入及び軽油又は燃料炭化水素油の消費に対して課すべき軽油引取税について適用する。 suppl-5051-1/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-1 The provisions of Article 144-3, paragraph (5) and Article 144-6-2 of the New Act apply to light oil delivery tax to be imposed on the importation of light oil and the consumption of light oil or fuel hydrocarbon oil on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions (hereinafter referred to as the "Item 7 Effective Date"). machine translation, not official **第二項** 新法第百四十四条の四十七第二項から第八項まで及び第百四十四条の四十八第三項の規定は、一号施行日以後に地方税法第百四十四条の四十四第一項に規定する申告書の提出期限が到来する軽油引取税について適用し、一号施行日前に当該提出期限が到来した軽油引取税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した軽油引取税に係る旧法第百四十四条の四十七の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第百四十四条の四十八の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第百四十四条の四十七第五項第二号に規定する特定不申告加算金等とみなす。 suppl-5051-1/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-2 The provisions of Article 144-47, paragraphs (2) through (8) and Article 144-48, paragraph (3) of the New Act apply to light oil delivery tax for which the deadline for filing the return prescribed in Article 144-44, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern light oil delivery tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 144-47 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 144-48 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to light oil delivery tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 144-47, paragraph (5), item (ii) of the New Act. machine translation, not official **第三項** 新法附則第十二条の二の七第一項（第二号に係る部分に限る。）、第七項及び第八項の規定は、七号施行日以後の軽油の引取り及び譲渡に対して課すべき軽油引取税について適用し、七号施行日前の軽油の引取り及び譲渡に対して課する軽油引取税については、なお従前の例による。 suppl-5051-1/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-3 The provisions of Article 12-2-7, paragraph (1) (limited to the part relating to item (ii)), and Article 12-2-7, paragraphs (7) and (8) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the taking delivery and transfer of light oil on or after the Item 7 Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on the taking delivery and transfer of light oil before the Item 7 Effective Date. machine translation, not official --- ## Cites - suppl-5051-1/art-10/par-1: 新法第百四十四条の三第五項 → 地方税法 第百四十四条の三第五項 (Article 144-3, paragraph (5)), art-144-3/par-5 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-5 - suppl-5051-1/art-10/par-1: 第百四十四条の六の二 → 地方税法 第百四十四条の六の二 (Article 144-6-2), art-144-6-2 — https://japanlaw.org/ja/local-tax-act/art-144-6-2 · https://japanlaw.org/l/325AC0000000226/art-144-6-2 - suppl-5051-1/art-10/par-1: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-5051-1/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-7 - suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第二項 (Article 144-47, paragraph (2)), art-144-47/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2 - suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第三項 (Article 144-47, paragraph (3)), art-144-47/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-3 - suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第四項 (Article 144-47, paragraph (4)), art-144-47/par-4 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-4 - suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第五項 (Article 144-47, paragraph (5)), art-144-47/par-5 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5 - suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第六項 (Article 144-47, paragraph (6)), art-144-47/par-6 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-6 - suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第七項 (Article 144-47, paragraph (7)), art-144-47/par-7 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-7 - suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第八項 (Article 144-47, paragraph (8)), art-144-47/par-8 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-8 - suppl-5051-1/art-10/par-2: 第百四十四条の四十八第三項 → 地方税法 第百四十四条の四十八第三項 (Article 144-48, paragraph (3)), art-144-48/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3 - suppl-5051-1/art-10/par-2: 地方税法第百四十四条の四十四第一項 → 地方税法 第百四十四条の四十四第一項 (Article 144-44, paragraph (1)), art-144-44/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1 - suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第五項第二号 → 地方税法 第百四十四条の四十七第五項第二号 (Article 144-47, paragraph (5), item (ii)), art-144-47/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5/item-2 - suppl-5051-1/art-10/par-3: 新法附則第十二条の二の七第一項 → 地方税法 附則第十二条の二の七第一項 (Supplementary Provisions, Article 12-2-7, paragraph (1)), suppl-3251-226/art-12-2-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-1 - suppl-5051-1/art-10/par-3: 第二号 → 地方税法 附則第十二条の二の七第一項第二号 (Supplementary Provisions, Article 12-2-7, paragraph (1), item (ii)), suppl-3251-226/art-12-2-7/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-1/item-2 - suppl-5051-1/art-10/par-3: 第七項 → 地方税法 附則第十二条の二の七第七項 (Supplementary Provisions, Article 12-2-7, paragraph (7)), suppl-3251-226/art-12-2-7/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-7 - suppl-5051-1/art-10/par-3: 第八項 → 地方税法 附則第十二条の二の七第八項 (Supplementary Provisions, Article 12-2-7, paragraph (8)), suppl-3251-226/art-12-2-7/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-8 ## Cited by 2 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-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-1 - 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-7 --- ## 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-20261027T214204-306, 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