# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-15. 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: 第十五条 (Supplementary Provisions, Article 15) — address `suppl-5061-4/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-15 - 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. --- ### 第十五条 suppl-5061-4/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-15 **第一項** 七年新法附則第十二条の二の七第一項（第一号に係る部分に限る。）の規定は、三号施行日以後の軽油の引取りに対して課すべき軽油引取税について適用し、三号施行日前の軽油の引取り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-5061-4/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-15/par-1 The provisions of Article 12-2-7, paragraph (1) of the Supplementary Provisions of the 2025 New Act (limited to the part pertaining to item (i)) apply to light oil delivery tax to be imposed on deliveries of light oil on or after the Item 3 Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on deliveries of light oil before the Item 3 Effective Date. machine translation, not official --- ## Cites - suppl-5061-4/art-15/par-1: 七年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-5061-4/art-15/par-1: 第一号 → 地方税法 附則第十二条の二の七第一項第一号 (Supplementary Provisions, Article 12-2-7, paragraph (1), item (i)), suppl-3251-226/art-12-2-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-1/item-1 ## 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三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-3 - 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/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-20261027T202151-361, 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