Article 144-16Issuance, etc. of Certificates as a Special Collection Agent for Light Oil Delivery Tax
第百四十四条の十六（軽油引取税の特別徴収義務者としての証票の交付等）
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.
道府県知事は、前条第一項の登録の申請を受理した場合には、その申請をした者のうち当該道府県内に事務所又は事業所を有するものに対し、当該道府県の条例で定めるところにより、その者の当該道府県内に所在する事務所又は事業所ごとに、その者が軽油引取税を徴収すべき義務を課せられた者であることを証する総務省令で定める証票を交付しなければならない。
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.
前項の証票の交付を受けた者は、これを事務所又は事業所の公衆の見やすい箇所に掲示しなければならない。
The certificate referred to in paragraph (1) must not be lent or transferred to another person.
第一項の証票は、他人に貸し付け、又は譲り渡してはならない。
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.
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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
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.