Article 144-20Security for Preservation in Connection with Light Oil Delivery Tax
第百四十四条の二十（軽油引取税の保全担保）
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.
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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
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
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