The light oil delivery tax is imposed, with the quantity as its tax base, on the taking of delivery of light oil from a contracted dealer or primary distributor (excluding a contracted dealer's taking of delivery from a primary distributor and a primary distributor's taking of delivery from another primary distributor; the same applies in the following paragraph) that involves actual delivery of the light oil subject to that taking of delivery, and is imposed on the person taking that delivery in the prefecture in which the place of delivery of that light oil is located (in the case where a seller of petroleum products takes delivery of light oil, the seller's place of business relating to that delivery; the same applies in Article 144-14, paragraph (2) and Article 144-15, paragraph (1)).
軽油引取税は、特約業者又は元売業者からの軽油の引取り（特約業者の元売業者からの引取り及び元売業者の他の元売業者からの引取りを除く。次項において同じ。）で当該引取りに係る軽油の現実の納入を伴うものに対し、その数量を課税標準として、当該軽油の納入地（石油製品の販売業者が軽油の引取りを行う場合にあつては、販売業者の当該納入に係る事業所。第百四十四条の十四第二項及び第百四十四条の十五第一項において同じ。）所在の道府県において、その引取りを行う者に課する。
In the case referred to in the preceding paragraph, where a person taking delivery of light oil from a contracted dealer or primary distributor does not receive actual delivery of the light oil subject to that taking of delivery, and there is a person who takes delivery of that light oil involving actual delivery, the provisions of that paragraph apply by deeming that person to have taken delivery of the light oil subject to that delivery from that contracted dealer or primary distributor at the time of that delivery.
In addition to the cases prescribed in the preceding two paragraphs, where a contracted dealer or primary distributor has sold hydrocarbon oil (including a mixture of a hydrocarbon and another substance, or a single hydrocarbon, that is liquid at a temperature of 15 degrees at one atmosphere; the same applies hereinafter in this Section) other than light oil or gasoline (meaning gasoline prescribed in Article 2, paragraph (1) of the Gasoline Tax Act (Act No. 55 of 1957) (including what is deemed to be gasoline under Article 6 of that Act); the same applies hereinafter in this Section) (including, of the gasoline prescribed in Article 16 or 16-2 of that Act, that which constitutes kerosene; hereinafter in this Section referred to as "fuel hydrocarbon oil") as fuel for the internal combustion engine of a motor vehicle, the light oil delivery tax is imposed on that contracted dealer or primary distributor, with the sales quantity (if the fuel hydrocarbon oil relating to that sale, the transfer of which has been approved under Article 144-32, paragraph (1), item (iii), includes light oil or gasoline on which light oil delivery tax or gasoline tax has already been or is to be imposed, the quantity obtained by deducting the quantity of hydrocarbon oil in the portion equivalent to that included light oil or gasoline) as its tax base, in the prefecture in which that contracted dealer's or primary distributor's place of business is located.
軽油引取税は、前二項に規定する場合のほか、特約業者又は元売業者が炭化水素油（炭化水素とその他の物との混合物又は単一の炭化水素で、一気圧において温度十五度で液状であるものを含む。以下この節において同じ。）で軽油又は揮発油（揮発油税法（昭和三十二年法律第五十五号）第二条第一項に規定する揮発油（同法第六条において揮発油とみなされるものを含む。）をいう。以下この節において同じ。）以外のもの（同法第十六条又は第十六条の二に規定する揮発油のうち灯油に該当するものを含む。以下この節において「燃料炭化水素油」という。）を自動車の内燃機関の燃料として販売した場合においては、その販売量（第百四十四条の三十二第一項第三号の規定により譲渡の承認を受けた当該販売に係る燃料炭化水素油に既に軽油引取税又は揮発油税が課され、又は課されるべき軽油又は揮発油が含まれているときは、当該含まれている軽油又は揮発油に相当する部分の炭化水素油の数量を控除した数量とする。）を課税標準として、当該特約業者又は元売業者の事業所所在の道府県において、当該特約業者又は元売業者に課する。
In addition to the cases prescribed in the preceding three paragraphs, where a seller of petroleum products other than a contracted dealer or primary distributor (hereinafter in this Section referred to as a "petroleum product seller") has sold light oil produced by mixing hydrocarbon oil other than light oil with light oil or by mixing hydrocarbon oil other than light oil with other hydrocarbon oil other than light oil, or has sold fuel hydrocarbon oil as fuel for the internal combustion engine of a motor vehicle, the light oil delivery tax is imposed on that petroleum product seller, with the sales quantity (if the light oil relating to that sale, the manufacture of which has been approved under Article 144-32, paragraph (1), item (i) or (ii), or the fuel hydrocarbon oil relating to that sale, the transfer of which has been approved under item (iii) of that paragraph, includes light oil or gasoline on which light oil delivery tax or gasoline tax has already been or is to be imposed, the quantity obtained by deducting the quantity of hydrocarbon oil in the portion equivalent to that included light oil or gasoline) as its tax base, in the prefecture in which that petroleum product seller's place of business is located.
軽油引取税は、前三項に規定する場合のほか、特約業者又は元売業者以外の石油製品の販売業者（以下この節において「石油製品販売業者」という。）が、軽油に軽油以外の炭化水素油を混和し若しくは軽油以外の炭化水素油と軽油以外の炭化水素油を混和して製造された軽油を販売した場合又は燃料炭化水素油を自動車の内燃機関の燃料として販売した場合においては、その販売量（第百四十四条の三十二第一項第一号若しくは第二号の規定により製造の承認を受けた当該販売に係る軽油又は同項第三号の規定により譲渡の承認を受けた当該販売に係る燃料炭化水素油に既に軽油引取税又は揮発油税が課され、又は課されるべき軽油又は揮発油が含まれているときは、当該含まれている軽油又は揮発油に相当する部分の炭化水素油の数量を控除した数量とする。）を課税標準として、当該石油製品販売業者の事業所所在の道府県において、当該石油製品販売業者に課する。
In addition to the cases prescribed in the preceding paragraphs, where a motor vehicle holder (meaning an owner of a motor vehicle or other person who has the right to use a motor vehicle and who operates the motor vehicle for that person's own benefit; the same applies hereinafter in this Section) has consumed hydrocarbon oil as fuel for the internal combustion engine of a motor vehicle (limited to consumption for the purpose of operating that motor vehicle on roads), the light oil delivery tax is imposed on the consumption of that hydrocarbon oil, with the quantity consumed (if the hydrocarbon oil subject to that consumption (in the case of fuel hydrocarbon oil, that for which approval of consumption has been received under Article 144-32, paragraph (1), item (iv) or a motor vehicle hydrocarbon oil transfer certificate has been issued under paragraph (6) of that Article) includes light oil, fuel hydrocarbon oil or gasoline on which light oil delivery tax or gasoline tax has already been or is to be imposed, the quantity obtained by deducting the quantity of hydrocarbon oil in the portion equivalent to that included light oil, fuel hydrocarbon oil or gasoline) as its tax base, on the motor vehicle holder of that motor vehicle in the prefecture in which the principal location where that motor vehicle is kept is located.
軽油引取税は、前各項に規定する場合のほか、自動車の保有者（自動車の所有者その他自動車を使用する権利を有する者で、自己のために自動車を運行の用に供するものをいう。以下この節において同じ。）が炭化水素油を自動車の内燃機関の燃料として消費した場合（当該自動車を道路において運行の用に供するため消費した場合に限る。）においては、当該炭化水素油の消費に対し、消費量（当該消費に係る炭化水素油（燃料炭化水素油にあつては、第百四十四条の三十二第一項第四号の規定により消費の承認を受け、又は同条第六項の規定により自動車用炭化水素油譲渡証の交付を受けたものをいう。）に既に軽油引取税又は揮発油税が課され、又は課されるべき軽油若しくは燃料炭化水素油又は揮発油が含まれているときは、当該含まれている軽油若しくは燃料炭化水素油又は揮発油に相当する部分の炭化水素油の数量を控除した数量とする。）を課税標準として、当該自動車の主たる定置場所在の道府県において、当該自動車の保有者に課する。
In addition to the cases prescribed in the preceding paragraphs, where a special collection agent for the light oil delivery tax owns light oil at the time the special collection obligation is extinguished (including the case where actual delivery has not been made of light oil that the special collection agent has handed over), the light oil delivery tax is imposed on that person, with the quantity of the light oil owned (including light oil for which actual delivery has not been made after handing over; the same applies hereinafter in this paragraph and in Article 144-18, paragraph (1), item (iv)) (if the light oil owned includes light oil on which light oil delivery tax has already been or is to be imposed, the quantity obtained by deducting from the quantity of the light oil owned the quantity of the portion equivalent to that included light oil), as calculated as provided by Cabinet Order, as its tax base, in the prefecture in which the office or place of business of that person that directly manages that light oil is located.
軽油引取税は、前各項に規定する場合のほか、軽油引取税の特別徴収義務者がその特別徴収の義務が消滅した時に軽油を所有している場合（特別徴収義務者が引渡しを行つた軽油につき現実の納入が行われていない場合を含む。）においては、その所有に係る軽油（引渡しの後現実の納入が行われていない軽油を含む。以下この項及び第百四十四条の十八第一項第四号において同じ。）の数量（当該所有に係る軽油に既に軽油引取税が課され、又は課されるべき軽油が含まれているときは、当該所有に係る軽油の数量から当該含まれている軽油に相当する部分の数量を控除して得た数量）で政令で定めるところによつて算定したものを課税標準として、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が所在する道府県において、その者に課する。
Read this with the articles around it
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
gasolinemachine translation
「揮発油」
In the Section on diesel oil delivery tax (軽油引取税), gasoline as defined in Article 2, paragraph 1 of the Gasoline Tax Act, including what Article 6 of that Act deems gasoline.
Defined inArticle 144-2, paragraph (3)· applies only in this section
fuel hydrocarbon oilmachine translation
「燃料炭化水素油」
As Article 144-2, paragraph 3 defines it, hydrocarbon oil (炭化水素油) other than light oil (軽油) and gasoline (揮発油 — as defined in Article 2, paragraph 1 of the Gasoline Tax Act, including what Article 6 of that Act deems gasoline), but including gasoline under Article 16 or 16-2 of that Act that is kerosene.
Short name set inArticle 144-2, paragraph (3)· applies only in this section
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
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)
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)