Local Tax Act

In the case where light oil delivery tax is to be collected by special collection, a primary distributor, a contracted dealer, or another person in a convenient position to collect the tax must be designated as a special collection agent by the Prefectural Ordinance of the prefecture concerned, and be made to collect it.

A special collection agent for light oil delivery tax is under an obligation to submit, by the last day of each month, in the form specified by Order of the Ministry of Internal Affairs and Communications, a remittance return stating the quantity serving as the tax base for the light oil delivery tax to be collected during the period from the first day to the last day of the preceding month (hereinafter in this Section referred to as the "taxable volume") and the amount of tax, and the quantity of light oil pertaining to taking delivery on which light oil delivery tax is not to be imposed pursuant to the provisions of Article 144-5 or Article 144-6, and other necessary matters, to the prefectural governor of each prefecture in which the place of delivery of the light oil pertaining to taking delivery from that special collection agent is located, and to remit the remittance to that prefecture.

The taxable volume referred to in the preceding paragraph is the quantity obtained by deducting, from the quantity of light oil pertaining to the taking delivery, the quantity specified by Cabinet Order as the quantity of light oil that is to decrease at the time of taking delivery.

In the case referred to in paragraph (2), with regard to the quantity of light oil pertaining to taking delivery on which light oil delivery tax is not to be imposed pursuant to the provisions of Article 144-5 or Article 144-6, a registered special collection agent prescribed in paragraph (3) of the following Article must, as provided by Order of the Ministry of Internal Affairs and Communications, obtain the approval of the prefectural governor pertaining to that registration, attaching the tax exemption certificate prescribed in Article 144-21, paragraph (1) that was issued by that prefectural governor, or another document sufficient to prove that quantity.

A registered special collection agent prescribed in paragraph (3) of the following Article must submit a remittance return in accordance with the provisions of paragraph (2) and the preceding paragraph even where there is no amount of light oil delivery tax to be remitted to the prefecture pertaining to that registration for the period referred to in paragraph (2).

With regard to the portion of the remittance remitted pursuant to the provisions of paragraph (2) that corresponds to the tax not paid to the special collection agent for light oil delivery tax by the taxpayer of light oil delivery tax, that special collection agent has a right to reimbursement against that taxpayer.

Where a special collection agent for light oil delivery tax has brought an action on the basis of the right to reimbursement referred to in the preceding paragraph, the prefectural tax collection official must provide evidence and other necessary assistance, except in cases involving official secrets.

Where a special collection agent for light oil delivery tax has had its designation as a primary distributor or contracted dealer revoked, the agent is to cease to be a special collection agent on the date of the revocation, as provided by Prefectural Ordinance.

A special collection agent for light oil delivery tax must apply, as provided by the Prefectural Ordinance of the prefecture concerned, for registration as a special collection agent to the prefectural governor of the prefecture where its office or place of business is located and to the prefectural governor of the prefecture of the place of delivery of the light oil pertaining to taking delivery from that special collection agent.

When the prefectural governor has accepted an application for registration under the preceding paragraph, the governor must register the special collection agent as a registered special collection agent pertaining to that prefecture and notify the special collection agent to that effect.

The prefectural governor is, as provided by Prefectural Ordinance, to delete the registration of a registered special collection agent pertaining to that prefecture (meaning a special collection agent registered under the preceding paragraph; the same applies hereinafter in this Section) and notify the person pertaining to the deletion to that effect, when an application for deletion of the registration referred to in that paragraph has been made by that registered special collection agent or in other cases specified by Prefectural Ordinance.

When the prefectural governor has accepted an application for registration under paragraph (1) of the preceding Article, the governor must issue, to those among the applicants that have an office or place of business in the prefecture, as provided by the Prefectural Ordinance of the prefecture concerned, for each office or place of business of the applicant located in the prefecture, a certificate specified by Order of the Ministry of Internal Affairs and Communications that proves that the applicant is a person on whom the obligation to collect light oil delivery tax has been imposed.

A person who has been issued the certificate referred to in the preceding paragraph must display it at a place in the office or place of business where it is easily visible to the public.

The certificate referred to in paragraph (1) must not be lent or transferred to another person.

A person who has been issued the certificate referred to in paragraph (1) must, where the special collection obligation for light oil delivery tax has been extinguished or the office or place of business has been abolished, return the certificate to the prefectural governor within 10 days from the date of the extinguishment or abolition.

In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

if the person fails to file an application for registration under the provisions of Article 144-15, paragraph (1);

if the person violates any of the provisions of paragraphs (2) to (4) of the preceding Article.

Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.

A taxpayer who is to file and pay light oil delivery tax pursuant to the proviso to Article 144-13 (hereinafter in this Section referred to as the "taxpayer") must pay to the prefecture the amount of tax filed in accordance with the following:

in the case of a contracted dealer or primary distributor falling under Article 144-2, paragraph (3), to submit, by the last day of each month, a return stating the taxable volume of the light oil delivery tax pertaining to the sale during the period from the first day to the last day of the preceding month, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the place of business of that contracted dealer or primary distributor is located;

in the case of a petroleum product seller falling under Article 144-2, paragraph (4), to submit, by the last day of each month, a return stating the taxable volume of the light oil delivery tax pertaining to the sale during the period from the first day to the last day of the preceding month, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the place of business of that petroleum product seller is located;

in the case of a motor vehicle holder falling under Article 144-2, paragraph (5), to submit, by the last day of each month, a return stating the taxable volume of the light oil delivery tax pertaining to the consumption during the period from the first day to the last day of the preceding month, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the principal place where the motor vehicle pertaining to the consumption is kept is located;

in the case of a person falling under Article 144-2, paragraph (6), to submit, by the last day of the month following the month in which falls the day on which the special collection obligation pertaining to the person was extinguished, a return stating the taxable volume of the light oil delivery tax pertaining to the light oil owned by the person, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the office or place of business of the person that directly manages the light oil is located;

in the case of a person listed in Article 144-3, paragraph (1), item (i), (ii) or (v), to submit, by the last day of each month, a return stating the taxable volume of the light oil delivery tax pertaining to the consumption or transfer during the period from the first day to the last day of the preceding month, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the office or place of business of the taxpayer that has a direct relationship with the consumption or transfer is located;

in the case of a person listed in Article 144-3, paragraph (1), item (iii) or (iv), to submit, within 30 days from the date of the consumption or transfer, a return stating the taxable volume of the light oil delivery tax pertaining to the consumption or transfer, the amount of tax, and other necessary matters, to the prefectural governor who issued the tax exemption certificate prescribed in Article 144-21, paragraph (1) for the light oil;

in the case of a person listed in Article 144-3, paragraph (1), item (vi), to submit, by the time of the import of the light oil, a return stating the taxable volume of the light oil delivery tax pertaining to the import, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the office or place of business of the taxpayer that has a direct relationship with the import is located.

The form of the return prescribed in each item of the preceding paragraph is specified by Order of the Ministry of Internal Affairs and Communications.

If a person, without justifiable grounds, fails to submit a return under each item of paragraph (1) of the preceding Article by the deadline for filing of the return prescribed in the relevant item, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived depending on the circumstances.

If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

Where the prefectural governor finds it necessary for the preservation of local government levies pertaining to light oil delivery tax, the governor may, as provided by Cabinet Order, order a special collection agent for light oil delivery tax or a taxpayer, as security for the local government levies pertaining to light oil delivery tax, specifying the amount and period, to provide the security or money listed in the items of Article 16, paragraph (1).

The provisions of Article 16, paragraph (3) and Article 16-5 apply mutatis mutandis to security under the preceding paragraph.