# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（軽油引取税に関する経過措置） — address `suppl-5071-7/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6 - 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. --- ### 第六条（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-5071-7/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6 **第一項** 新法第百四十四条の三第一項（第一号、第二号及び第五号に係る部分に限る。）の規定は、施行日以後の軽油の消費及び譲渡に対して課すべき軽油引取税について適用し、施行日前の軽油の消費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-5071-7/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6/par-1 The provisions of Article 144-3, paragraph (1) of the New Act (limited to the parts pertaining to items (i), (ii) and (v)) apply to light oil delivery tax to be imposed on the consumption and transfer of light oil on or after the Effective Date, and for light oil delivery tax imposed on the consumption and transfer of light oil before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 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、附則第一条第四号に掲げる規定の施行の日（以下「四号施行日」という。）以後の軽油の輸入及び軽油又は燃料炭化水素油（地方税法第百四十四条の二第三項に規定する燃料炭化水素油をいう。以下この項及び次項において同じ。）の消費に対して課すべき軽油引取税について適用し、四号施行日前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る軽油引取税については、なお従前の例による。 suppl-5071-7/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6/par-2 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 import of light oil and the consumption of light oil or fuel hydrocarbon oil (meaning fuel hydrocarbon oil prescribed in Article 144-2, paragraph (3) of the Local Tax Act; the same applies hereinafter in this paragraph and the following paragraph) on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (hereinafter referred to as the "Item 4 Effective Date"), and for light oil delivery tax imposed on the import of light oil and the consumption of light oil or fuel hydrocarbon oil before the Item 4 Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第百四十四条の三十二第九項の規定は、四号施行日以後の燃料炭化水素油の消費について適用し、四号施行日前の燃料炭化水素油の消費については、なお従前の例による。 suppl-5071-7/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6/par-3 The provisions of Article 144-32, paragraph (9) of the New Act apply to the consumption of fuel hydrocarbon oil on or after the Item 4 Effective Date, and for the consumption of fuel hydrocarbon oil before the Item 4 Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 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。）及び第七項の規定は、四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、四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-5071-7/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6/par-4 The provisions of Article 12-2-7, paragraph (1) (limited to the part pertaining to item (ii)) and paragraph (7) 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 4 Effective Date, and for light oil delivery tax imposed on the taking delivery and transfer of light oil before the Item 4 Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法附則第十二条の二の七第九項の規定は、施行日以後の軽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-5071-7/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6/par-5 The provisions of Article 12-2-7, paragraph (9) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the consumption of light oil on or after the Effective Date. machine translation, not official **第六項** 新法附則第十二条の二の七の二第一項の規定は、施行日以後の炭化水素油（地方税法第百四十四条の二第三項に規定する炭化水素油をいう。）の製造について適用する。 suppl-5071-7/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6/par-6 The provisions of Article 12-2-7-2, paragraph (1) of the Supplementary Provisions of the New Act apply to the manufacture of hydrocarbon oil (meaning hydrocarbon oil prescribed in Article 144-2, paragraph (3) of the Local Tax Act) on or after the Effective Date. machine translation, not official --- ## Cites - suppl-5071-7/art-6/par-1: 新法第百四十四条の三第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1 - suppl-5071-7/art-6/par-1: 第一号 → 地方税法 第百四十四条の三第一項第一号 (Article 144-3, paragraph (1), item (i)), art-144-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-1 - suppl-5071-7/art-6/par-1: 第二号 → 地方税法 第百四十四条の三第一項第二号 (Article 144-3, paragraph (1), item (ii)), art-144-3/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-2 - suppl-5071-7/art-6/par-1: 第五号 → 地方税法 第百四十四条の三第一項第五号 (Article 144-3, paragraph (1), item (v)), art-144-3/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-5 - suppl-5071-7/art-6/par-2: 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-5071-7/art-6/par-2: 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-5071-7/art-6/par-2: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5071-7/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-1/par-1/item-4 - suppl-5071-7/art-6/par-2: 地方税法第百四十四条の二第三項 → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-3 - suppl-5071-7/art-6/par-2: この項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5071-7/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6/par-2 - suppl-5071-7/art-6/par-2: 次項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-5071-7/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6/par-3 - suppl-5071-7/art-6/par-3: 新法第百四十四条の三十二第九項 → 地方税法 第百四十四条の三十二第九項 (Article 144-32, paragraph (9)), art-144-32/par-9 — https://japanlaw.org/ja/local-tax-act/art-144-32/par-9 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-9 - suppl-5071-7/art-6/par-4: 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-5071-7/art-6/par-4: 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-5071-7/art-6/par-4: 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-5071-7/art-6/par-5: 新法附則第十二条の二の七第九項 → 地方税法 附則第十二条の二の七第九項 (Supplementary Provisions, Article 12-2-7, paragraph (9)), suppl-3251-226/art-12-2-7/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-9 - suppl-5071-7/art-6/par-6: 新法附則第十二条の二の七の二第一項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-1 - suppl-5071-7/art-6/par-6: 地方税法第百四十四条の二第三項 → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-3 ## 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四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-1/par-1/item-4 - 地方税法 附則第六条第二項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-6/par-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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-308, 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