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;
第百四十四条の二第三項に該当する特約業者又は元売業者にあつては、毎月末日までに、前月の初日から末日までの間における当該販売に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該特約業者又は元売業者の事業所所在地の道府県知事に提出すること。
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;
第百四十四条の二第四項に該当する石油製品販売業者にあつては、毎月末日までに、前月の初日から末日までの間における当該販売に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該石油製品販売業者の事業所所在地の道府県知事に提出すること。
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;
第百四十四条の二第五項に該当する自動車の保有者にあつては、毎月末日までに、前月の初日から末日までの間における当該消費に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該消費に係る自動車の主たる定置場所在地の道府県知事に提出すること。
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;
第百四十四条の二第六項に該当する者にあつては、その者に係る特別徴収の義務が消滅した日の属する月の翌月の末日までに、その所有に係る軽油に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書をその者の事務所又は事業所で当該軽油を直接管理するものの所在地の道府県知事に提出すること。
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;
第百四十四条の三第一項第一号、第二号又は第五号に掲げる者にあつては、毎月末日までに、前月の初日から末日までの間における当該消費又は譲渡に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該納税者の当該消費又は譲渡について直接関係を有する事務所又は事業所所在地の道府県知事に提出すること。
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;
第百四十四条の三第一項第三号又は第四号に掲げる者にあつては、当該消費又は譲渡をした日から三十日以内に当該消費又は譲渡に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該軽油に係る第百四十四条の二十一第一項に規定する免税証を交付した道府県知事に提出すること。
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.
第百四十四条の三第一項第六号に掲げる者にあつては、当該軽油の輸入の時までに、当該輸入に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該納税者の当該輸入について直接関係を有する事務所又は事業所所在地の道府県知事に提出すること。
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.
前項各号に規定する申告書の様式は、総務省令で定める。
Read this with the articles around it
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· 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
petroleum product sellermachine translation
「石油製品販売業者」
In the section on the light oil delivery tax (軽油引取税), a seller of petroleum products other than a contracted dealer (特約業者) or a primary distributor (元売業者); it is charged the tax on the quantity it sells of light oil it blended with other hydrocarbon oil, or made by blending other hydrocarbon oils, and of fuel hydrocarbon oil sold as motor vehicle engine fuel.
Short name set inArticle 144-2, paragraph (4)· applies only in this section
motor vehicle holdermachine translation
「自動車の保有者」
The owner of a motor vehicle, or another person with the right to use it, who runs it for his or her own purposes.
Defined inArticle 144-2, paragraph (5)· applies only in this section
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
taxpayermachine translation
「納税者」
A taxpayer who must file a return for and pay the light oil delivery tax (軽油引取税) under the proviso to Article 144-13.
Short name set inArticle 144-18, paragraph (1)· 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
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)