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.
軽油引取税の特別徴収義務者が元売業者又は特約業者の指定を取り消された場合には、道府県の条例で定めるところにより、その取消しの日に特別徴収義務者でなくなるものとする。
Read this with the articles around it
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
remittancemachine translation
「納入金」
Local tax that a special collector (特別徴収義務者) collects and must pay in to the local government.
Defined inArticle 1, paragraph (1), item (xii)· applies throughout the law
taxable volumemachine translation
「課税標準量」
The quantity of light oil on which a special collector (特別徴収義務者) of light oil delivery tax (軽油引取税) must collect the tax in a month, which it states with the tax amount in its monthly remittance return (納入申告書).
Short name set inArticle 144-14, paragraph (2)· applies only in this section
registered special collection agentmachine translation
「登録特別徴収義務者」
In the section on the light oil delivery tax (軽油引取税), a special collection agent (特別徴収義務者) registered with the prefecture under Article 144-15, paragraph 2; the prefectural governor deletes the registration on its application or in other cases the prefecture's by-law (条例) sets, and notifies it.
Defined inArticle 144-15, paragraph (3)· applies only in this section
tax exemption certificatemachine translation
「免税証」
A document certifying that light oil being taken delivery of is tax-exempt light oil (免税軽油), which the prefectural governor issues on application to a tax-exempt light oil user (免税軽油使用者), who hands it to a registered special collector (登録特別徴収義務者) of light oil delivery tax (軽油引取税).
Defined inArticle 144-21, paragraph (1)· applies only in this section
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.